As a minimum, you are required to pay any entitlement to statutory sick pay (SSP). Statutory Sick Pay is £87.55 a week.
You start paying statutory sick pay if an employee is ill for four days or more (including weekends or other non-working days). SSP is payable from the fourth day, and is paid for any day that the employee would normally be working.
Most employees are entitled to statutory sick pay. There are a few exceptions — for example, employees who earn less than the National Insurance lower earnings limit or have already been paid the maximum 28 weeks entitlement. Your payroll software or payroll service should work out entitlements automatically.
Alternatively, you may offer your own sick pay scheme as part of the employee’s contract. Your sick pay scheme must pay at least as much as statutory sick pay.