Unfortunately, if she's over 65 (even for women with a state retirement age of 60, this is the relevant age), SSP doesn't apply but the employer should give her an SSP1 form stating the reason why she is not eligible for SSP. If she's over state pension age she's not entitled to incapacity benefit either but if she takes the SSP1 to a Job Centre, she may be eligible for Income Support instead. If she's not over 65, I'd pop to your local Inland Revenue office for advice.