Guidance

Statutory Sick Pay: tables for linking Periods of Incapacity for Work

Use these tables to find out if an employee's period of sick absence links with a previous one.

Documents

Statutory Sick Pay tables for 2024

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Find out how to work out Statutory Sick Pay using these tables.

You can use our sick pay calculator to work out employee sick pay.

Updates to this page

Published 28 March 2014
Last updated 6 April 2024 + show all updates
  1. The Statutory Sick Pay tables for 2024 have been added. Tables for 2020, 2021 and 2022 have been removed.

  2. The Statutory Sick Pay tables for 2023 have been added. Tables for 2019 have been removed.

  3. The Statutory Sick Pay tables for 2022 have been added. Tables for 2018 have been removed.

  4. The Statutory Sick Pay tables for 2021 have been added.

  5. Rates, allowances and duties have been added for the tax year 2020 to 2021.

  6. The Statutory Sick Pay tables for 2019 have been added and the Statutory Sick Pay tables for 2016 have been removed.

  7. Rates, allowances and duties have been added for the tax year 2018 to 2019.

  8. Revised Statutory Sick Pay tables 2016 added to the page.

  9. Rates, allowances and duties have been added for the tax year 2017 to 2018.

  10. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  11. Tables for the period April 2015 to March 2016 have been published. Employers can use when calculating Statutory Sick Pay to find out if a period of sick absence links with a previous one.

  12. First published.

Sign up for emails or print this page