On 7 May 2020, the government revised its guidance on statutory sick pay (SSP) in relation to coronavirus.
The main change is that SSP may be made from the first day for employees who are shielded because they are at particular risk from the virus. This applies from 16 April 2020. SSP is paid from the first day of sickness, with no waiting days.
For coronavirus-related absence, including self-isolation, SSP is paid from day 4 before 13 March 2020 and from day 1 from 13 March 2020.
For other sickness absences, SSP is paid from day 4, as previously.
The guidance can be accessed from here.