Statutory Sick Pay (SSP) is a UK benefit paid to eligible employees who are off work due to illness. It offers £116.75 per week for up to 28 weeks. To qualify, employees must earn at least £123 per week, be off work for more than 3 days, and have an employer. SSP is paid like regular wages, with tax and National Insurance deductions. Some employers may offer additional sick pay through occupational schemes.