HMRC Software Development Support Team (SDSTeam) have confirmed the Statutory Sick Pay (SSP) rates and daily equivalents that are to be used from 6th April 2021.
The Threshold to qualify remains at average weekly earnings of £120.
The weekly amount of SSP rises to £96.35 per week.
The same weekly SSP rate applies to all employees. However, the amount you must actually pay an employee for each day they’re off work due to illness (the daily rate) depends on the number of ‘qualifying days’ they work each week.
PAYadvice.UK 22/12/2020 updated 20/2/2021