SSP 2 Wrzesnia refers to Statutory Sick Pay (SSP) payments issued by UK employers on September 2nd, typically covering periods of employee illness that began earlier in the month. It is a government-mandated payment made to eligible workers who are too unwell to work.
Statutory Sick Pay is a legal requirement under UK employment law. Employers must pay SSP to qualifying employees who are off work due to sickness for four or more consecutive days. The payment is made during the employee's absence and is calculated based on the National Insurance threshold and the employee's earnings.
For the period around September 2nd, 2023, SSP was set at £116.75 per week. This rate applied to all eligible employees regardless of their normal salary, as long as they met the criteria. Employers are responsible for processing the payment through payroll systems, often using software like Sage or Xero, and reporting it to HMRC via the Real Time Information (RTI) system.
SSP begins on the fourth day of sickness absence. The first three days are unpaid unless the employer offers a company sick pay scheme. Once the employee qualifies, SSP is paid weekly, usually on the same payday as regular wages. For payments dated September 2nd, the employer would have calculated the amount based on the employee's average earnings over the previous eight weeks.
Employees must notify their employer of their illness within the time frame specified in their contract, typically within 7 days. Failure to do so may result in the employer withholding SSP. The employee must also provide a fit note (sick note) from a doctor if the absence lasts longer than seven days.
Employers can reclaim SSP from HMRC after paying it. The reimbursement covers 92% of the cost, reducing the financial burden. Employers must submit a claim through the online portal, providing details such as the employee's National Insurance number, the dates of absence, and the amount paid.
To qualify for SSP, an employee must:
SSP is not means-tested. It is paid at a flat rate, currently £116.75 per week, regardless of income level. The calculation is based on the employee's average weekly earnings over the past eight weeks. If the employee earns less than £123 per week, they are not entitled to SSP.
For example, an employee earning £300 per week who was absent from September 1st to September 10th would receive SSP starting on September 4th. The employer would pay £116.75 for each week of absence, including the week ending September 9th. The payment would appear on the employee's payslip dated September 2nd, assuming a weekly payroll cycle.
| Criteria | Requirement |
|---|---|
| Minimum Weekly Earnings | £123 |
| First Payable Day | Fourth day of absence |
| Weekly Rate (2023) | £116.75 |
| Maximum Duration | 28 weeks |
Many employers incorrectly assume that SSP applies only to long-term absences. In reality, it applies to any continuous period of sickness lasting four or more days. Some businesses delay issuing SSP until the employee returns to work, which violates the law.
A common error is failing to report SSP payments to HMRC. Employers must submit a claim for repayment within 12 months of the payment date. Missing the deadline results in lost reimbursement. According to HMRC guidance, failure to report can lead to penalties if the omission is deemed deliberate.
Another misconception is that SSP is taxable. It is not. SSP is exempt from income tax and National Insurance contributions. However, it is included in the employee's earnings for tax purposes when calculating Universal Credit or other benefits.
In September 2023, an employee at a retail store in Manchester fell ill with flu on August 30th. They reported the illness on September 1st and were advised to stay home for five days. The employer processed SSP on the September 2nd payroll run.
The employee earned £320 per week. Their average earnings over the last eight weeks were £310, above the £123 threshold. The employer paid £116.75 for the week ending September 9th. This amount appeared on the payslip under "Statutory Sick Pay" with a date of September 2nd.
The employer later claimed back £107.41 (92%) from HMRC via the online portal. The claim included the employee's NI number, start and end dates of absence, and the amount paid. The process took approximately two weeks to clear.
SSP is frequently mistaken for occupational sick pay, which is a company-specific benefit offered above the statutory minimum. Occupational sick pay may begin on the first day of absence and continue for longer durations, sometimes up to 12 months.
Another confusion arises between SSP and Employment Support Allowance (ESA). ESA is a social security benefit for people unable to work due to illness or disability. It is administered by DWP, not employers. While both provide income support, ESA is means-tested and requires a medical assessment.
Some employees believe SSP applies to mental health issues. While it does cover mental health conditions, the employee must still meet the four-day rule and provide a fit note. Mental health absences are treated the same as physical illness under the law.
On September 2nd, 2023, a customer service representative in Bristol took leave due to anxiety. After consulting a GP, they received a fit note for ten days. The employer paid SSP from the fourth day onward. The employee later confirmed the payment through their payslip, which listed the amount and the reason.
I managed payroll for a small business in Leeds in 2022. When an employee called in sick on September 1st, we verified their eligibility. Their average earnings were £150 per week, above the threshold. We processed SSP on the September 2nd payroll, entered the data into our software, and submitted the claim to HMRC.
When the refund arrived, it covered 92% of the cost. The system flagged the claim as successful. I learned that consistency in recording absence dates and verifying fit notes prevents errors. A single missed entry led to a delayed claim and a late payment.
SSP 2 Wrzesnia is not a standalone event. It reflects a standard process in UK payroll systems. Employers must act promptly, follow HMRC guidelines, and maintain accurate records. Failure to comply risks penalties and legal action.
Statutory Sick Pay ensures basic income protection during illness. It supports workforce stability and reduces financial stress. Employers who understand the rules avoid costly mistakes. Employees who know their rights can request correct payments.