Statutory Sick Pay: A Guide for Employers

This guide covers SSP in England, Scotland and Wales. The law is in Part XI of the Social Security Contributions and Benefits Act 1992, which extends to those three nations (legislation.gov.uk). Northern Ireland has its own Act, the Social Security Contributions and Benefits (Northern Ireland) Act 1992; see nidirect for SSP there.

SSP is paid by the employer in the same way as wages, for example on the normal payday. Tax and National Insurance are deducted (GOV.UK, SSP employer guide). For how SSP sits with fit notes, disability and fair absence management, see our guide to UK employment law on sickness absence.

What changed on 6 April 2026

The Employment Rights Act 2025 made two changes that took effect on 6 April 2026 (GOV.UK, Employment Rights Act 2025 factsheet):

• No earnings threshold. SSP is available to all eligible employees whatever they earn. Before, an employee had to earn at least the Lower Earnings Limit, £125 a week in 2025 to 2026.
• No waiting days. SSP is payable from the first full day of sickness absence. Before, it was paid from the fourth day.

Because lower earners now qualify, the rate became the lower of a flat weekly amount and 80% of the employee's average weekly earnings. GOV.UK asks employers to review their sickness absence policies, check that their payroll provider is ready and tell employees about the changes (GOV.UK).

Who qualifies for SSP?

To qualify, an employee must (GOV.UK, eligibility):

• have an employment contract;
• have done some work under that contract;
• have been sick for at least one full working day, which is called a period of incapacity for work; and
• give notice and proof of illness when needed.

An employee does not qualify if they:

• have already received the maximum, 28 weeks in total;
• are getting Statutory Maternity Pay or Maternity Allowance;
• are off with a pregnancy-related illness in the 4 weeks before the week (Sunday to Saturday) in which their baby is due;
• were in custody or on strike on the first day of sickness, including any linked periods;
• are working outside the EU and the employer is not liable for their National Insurance contributions; or
• received Employment and Support Allowance within 12 weeks of starting or returning to work for the employer.

Employees can qualify for SSP from more than one job. Some types of work, such as agency workers, directors and educational workers, have different rules (GOV.UK, entitlement).

How much is SSP?

From 6 April 2026 to 5 April 2027 the weekly rate is either 80% of the employee's average weekly earnings or £123.25, whichever is lower (GOV.UK, work out SSP manually). SSP is paid only for qualifying days, which are the days the employee normally works under their contract.

Average weekly earnings

Average weekly earnings are worked out over a relevant period of at least 8 weeks. The period ends on the last normal payday before the first full day of sickness, and starts the day after the last normal payday at least 8 weeks before that. All earnings on which Class 1 National Insurance is due, or would be due if earnings were high enough, count (GOV.UK). An employee who has been paid for less than 8 weeks still qualifies; their average is worked out from the earnings paid so far.

Daily rate and two examples

For part of a week, divide the weekly rate by the number of qualifying days in that week, then multiply by the qualifying days the employee was sick. A week for SSP runs from Sunday to midnight the following Saturday. These examples are from GOV.UK:

• Average weekly earnings £185. 80% is £148, so the flat rate of £123.25 is lower and applies. With 5 qualifying days the daily rate is £24.65. Sick for 3 qualifying days: £73.95 SSP for that week.
• Average weekly earnings £145. 80% is £116, which is lower than £123.25, so £116 a week applies. With 5 qualifying days the daily rate is £23.20. Sick for 3 qualifying days: £69.60 SSP for that week.

You can usually use the SSP calculator on GOV.UK instead of working it out by hand (GOV.UK).

When does SSP start?

SSP is paid when the employee is sick for at least one full working day (GOV.UK, entitlement). A day on which the employee worked for a minute or more before going home sick does not count as a sick day. A period of incapacity for work includes every day of sickness, including weekends, bank holidays and other non-working days, and SSP is paid from its first full working day (GOV.UK).

SSP stops when the employee comes back to work or no longer qualifies.

How long SSP lasts and linked periods

SSP is paid for up to 28 weeks (GOV.UK). Separate periods of sickness are linked, and treated as one period, when each lasts at least one full working day and they are 8 weeks (56 days) or less apart (GOV.UK, eligibility; GOV.UK, linking). This matters in three ways:

• Linked periods are treated as one period of incapacity for work.
• Entitlement and the weekly rate are set at the start of the first period and stay the same through the linked periods, even if earnings change.
• An employee whose continuous series of linked periods lasts more than 3 years is no longer eligible for SSP.

Form SSP1

When SSP ends, or is not payable, the employer must send the employee form SSP1 (GOV.UK):

• within 7 days of SSP ending, if it ends unexpectedly while they are still sick;
• on or before the beginning of the 23rd week, if SSP is expected to end before their sickness does; or
• within 7 days of their first day off sick, if they do not qualify.

The employee can use SSP1 to apply for Universal Credit or Employment and Support Allowance.

Notice and evidence

The employee should tell you they are sick within the time limit you set, or within 7 days if you have not set one. You cannot insist that they tell you in person or on a special form. You do not have to pay SSP for the days they were late in telling you, unless there is a good reason for the delay (GOV.UK, notice and fit notes).

• First 7 days. You may accept self-certification verbally or by letter, on form SC2, or on your own similar form (GOV.UK, employee fitness to work).
• More than 7 days in a row, counting non-working days. You can ask for a fit note (GOV.UK).
• Late fit note. You cannot withhold SSP because a fit note arrives late. You can withhold it for days the employee did not tell you about (GOV.UK).

Our guide to fit notes covers who can issue one and what "may be fit for work" means.

Company sick pay

You can pay more than SSP through a company sick pay scheme, but you cannot pay less. GOV.UK says company schemes, also called contractual or occupational sick pay, must be included in an employment contract (GOV.UK, overview). Your absence policy should say how the two fit together.

Statutory holiday keeps building up while an employee is off sick, however long the absence, and you cannot make an employee take annual leave when they are eligible for sick leave (GOV.UK; GOV.UK, entitlement).

Records

You can choose how you keep records of sickness absence. HMRC may need to see them if there is a dispute about SSP (GOV.UK, entitlement). An employee who thinks a decision not to pay SSP is wrong, or that the amount is wrong, can ask you for the reason and then contact the HMRC Statutory Payment Disputes Team (GOV.UK, how to claim).

A return-to-work interview after each absence is a simple way to confirm the dates and reason and to keep the record the same for every employee.

SSP in Appsentia

Appsentia does not calculate SSP. Check SSP in your payroll. For UK companies you can set the number of days of company sick pay per rolling 12 months, and each employee's used and remaining days appear in their individual report. Appsentia does not pro-rate company sick pay for new starters or part-time staff.

Sources

1. GOV.UK, Statutory Sick Pay (SSP): employer guide: overview, entitlement, eligibility and form SSP1, notice and fit notes.
2. GOV.UK, Sickness absences that start before and end on or after 6 April 2026, published 18 March 2026.
3. GOV.UK, Work out your employee's Statutory Sick Pay manually, updated 6 April 2026.
4. GOV.UK, Employment Rights Act 2025: factsheets, Statutory Sick Pay factsheet.
5. GOV.UK, Statutory Sick Pay: employee fitness to work.
6. GOV.UK, Statutory Sick Pay: how to claim.
7. Social Security Contributions and Benefits Act 1992, Part XI, legislation.gov.uk.

Sources checked on 11 November 2026. SSP rates change each April. This page is general information, not legal advice.