The following Employment Tax guidance note provides comprehensive and up to date tax information on Statutory sick pay (SSP)

Statutory Sick Pay (SSP) requirements and calculation for UK employers

https://synthesia-ttv-data.s3.amazonaws.com/video_data/095494bc-5f4b-46c9-bc1a-d9915e56abe0/audio/subtitles.srt?response-content-disposition=attachment%3Bfilename%3D%22Statutory%20Sick%20Pay%20%28SSP%29%20requirements%20and%20calculation%20for%20UK%20employers.srt%22&AWSAccessKeyId=AKIA32NGJ5TSW5HNK25Z&Signature=%2BbxdVR48RK%2BAOwBuutjFV%2Bd2pm8%3D&Expires=1765874109