Employers are responsible for paying SSP to eligible employees. To manage sick leave in a workplace and comply with legislation employers must:
Pay SSP for the days your employee would usually work
Pay them through the standard payroll process
Pay the correct rate from the first day of sickness
Pay SSP for up to 28 weeks across a single sickness period
Deduct tax and National Insurance as normal
Failure to pay SSP accurately or on time may result in an investigation of your business, which could ultimately see you paying a penalty of up to £3,000 for refusing or repeatedly failing to make the required payment.