Statutory sick pay (SSP) and sickness deductions can be complicated to calculate due to the various factors that need to be thought about, including:
The days your employee works
The length of their absence
Any linked periods of absence they may have
This article provides working examples of statutory sick pay and sickness deductions to help you understand how Payfit calculates absence for your employees.
A helpful glossary of statutory sickness terms can be found here. Or for information about how to add sick leaves in PayFit, please refer to our Help Centre article.
Example 1: Employee works Monday to Friday
Statutory sick pay
An employee is absent from work for 2 weeks:
There are 3 waiting days when statutory sick pay isn't payable
There are 7 qualifying days when statutory sick pay is payable
Daily SSP rate: £116.75 (weekly rate) / 5 days = £23.35 per day
Qualifying days: 7 days
Statutory sick pay due: £23.35 (daily rate) x 7 days = £163.45
Sickness deduction
The employee is absent for 10 working days
In the month they are off, there are 22 working days available.
The employee's monthly salary is £1,800.00
£1,800.00 divided by 22 working days = £81.82 per day
The employee has been at work for 12 working days, so the base pay due is £81.82 multiplied 12 = £981.84
Total absence calculation:
Statutory sick pay: £163.45
Base pay: £981.84
Example 2: Employee works Monday, Wednesday and Friday
Statutory sick pay
An employee is absent from work for 2 weeks:
There are 3 waiting days where statutory sick pay isn't payable
There are 4 qualifying days where statutory sick pay is payable
Daily SSP rate: £116.75 (weekly rate) / 3 days = £38.92 per day.
Qualifying days: 4 days
Statutory sick pay: £38.92 (daily rate) x 4 days = £155.68
Sickness deduction
The employee is absent for 6 working days
In the month they are off, there are 13 working days available (based on Mondays, Wednesdays and Fridays only).
The employee's monthly salary is £950.00
£950.00 divided by 13 working days = £73.08 per day
The employee has been at work for 7 working days, so the base pay due is £73.08 multiplied 7 = £511.54
Total absence calculation
Statutory sick pay: £155.68
Base pay: £511.54
Example 3: Employee works Monday to Friday with a linked absence
Statutory sick pay
An employee is absent from work for 2 weeks and within the last 56 days the employee has also been off for an additional week in which they qualified for statutory sick pay:
There are no waiting days as the employee's absence is linked
There are 10 qualifying days where Statutory Sick Pay is payable
Daily SSP rate: £116.75 (weekly rate) / 5 days = £23.35 per day
Qualifying days: 10 days
Statutory sick pay: £23.35 (daily rate) x 10 days = £233.50
Sickness deduction
The employee is absent for 10 working days
In the month they are off, there are 22 working days available.
The employee's monthly salary is £1,800.00
£1,800.00 divided by 22 working days = £81.82 per day
The employee has worked 12 working days, so the base pay due is £81.82 multiplied 12 = £981.84
Total absence calculation:
Statutory sick pay: £233.50
Base pay: £981.84