Statutory Sick Pay (SSP) will increase on 6th April 2019 to £94.25 per week from its current rate of £92.05.
SSP becomes payable from the 4th day of sickness absence unless the individual has been paid SSP in the preceding 8 weeks, in which case it becomes payable on Day 1 of the new sickness absence.
When calculating the 4th day of sickness absence you should include non working days. So assuming an employee normally works Monday to Friday, is absent through illness or injury on Friday and is still absent the following Monday then Monday is the 4th day of sickness absence and SSP becomes payable.
SSP must be treated in the same way as normal wages and is therefore subject to the usual deductions of tax, national insurance and any pension contributions.
If you have problems with workplace attendance amongst your staff or are concerned that a member of staff may have a disability related absence, contact me at email@example.com.