Statutory sick pay — how much is it and can I reclaim it from HMRC?

The current rate is £123.25 a week (or 80% of the employee's average weekly earnings if that's lower), payable for up to 28 weeks. SSP only kicks in after a period of incapacity for work — 4 or more days off sick in a row. The first 3 days are unpaid waiting days, and payment starts from day 4. You count 'qualifying days', which are usually the days the employee normally works, so for part-timers that's their actual working days, not every day of the week.

Practically: your employee should tell you they're sick by your agreed deadline, and for absences over 7 days you'll want a fit note. Your payroll software will work out the daily rate and report it through the usual FPS.

On the reclaim question — I'm afraid the news isn't what you're hoping for. The old scheme that let small employers recover SSP costs ended back in 2014, and these days SSP is simply a cost the employer bears; HMRC only steps in to pay it if the business is insolvent. So do factor it into your staffing budget — and it's worth having a written sickness absence policy so everyone knows the process before the next absence.