Statutory Sick Pay (SSP) for Employers

Statutory Sick Pay (SSP) is the amount of money that the UK Government has mandated, by law, that every employee must be paid if they are too sick to work. Employees have to meet certain eligibility criteria to qualify for SSP.

Statutory Sick Pay was put in place in 1983 to mandate and standardise the payment of sick pay to employees over extended periods of time. Initially proposed to cover employees for eight weeks, it was extended to the current 28-week period in 1985.

Recently, the Employment Rights Act 2025 introduced significant changes to SSP, effective from 6th April 2026.

Statutory Sick Pay helps protect employers. Statutory Sick Pay is the minimum legal requirement that employers must pay to their employees. It’s separate from a company's sick leave policy, but your sick leave policy can include a reference to SSP.

In addition to any contractual sick leave entitlements, UK employees are entitled to Statutory Sick Pay if their employer doesn’t pay their usual salary while they are sick. The SSP sick pay entitlement covers employees who are experiencing long-term sickness (up to 28 weeks).

From 6 April 2026, employers are required to pay SSP from the first full qualifying day of sickness — there is no longer a waiting period.

There are clear rules that set out who is eligible for Statutory Sick Pay. Individuals are eligible for SSP if they meet all the following criteria: 

• Classed as an employee

• Have done some work for their employer

• Have been ill for at least one full working day

An employee must also tell their employer that they’re unable to work before a set deadline if it exists within their company policy, or within 7 days if no policy deadline exists. Individuals can receive SSP from more than one employer.

As of 6th April 2026, there’s now no lower earnings limit for SSP and it can be paid from day one of illness. Zero-hours contract workers can be eligible for SSP if they meet the other criteria. 

There are some exceptions where employees aren’t eligible for SSP, including if they’ve already exhausted the maximum amount of SSP or they’re receiving Statutory Maternity Pay. 

Employees that experience a continuous series of linked periods over a 3-year period lose SSP eligibility. For an absence to be considered linked they must last more than one full working day and be 8 weeks or less apart.

Other groups that aren’t eligible for Statutory Sick Pay include self-employed people or anyone not classed as an employee. Agency employees can be eligible for SSP, depending on the terms of their contract.

The current rate for Statutory Sick Pay is £123.25 a week or 80% of an employee’s average weekly earnings (AWE), whichever is lower. If using AWE, the figure is based on the eight weeks before sickness absence began. 

Here’s how the current and previous Statutory Sick Pay rates compare: 

Under the new rules, an employee that typically earns £100 per week would receive £80 per week from SSP. Previously they would have been ineligible for Statutory Sick Pay.

Use the official Statutory Sick Pay calculator to confirm you’re paying employees the correct amount of SSP.

Since 6th April 2026, Statutory Sick Pay is paid from the first full qualifying day of sickness absence. There’s no longer a 3-day “waiting period” before employees can receive SSP.

Statutory Sick Pay is paid for any qualifying days (days an employee is contracted to work) and can be paid for a period of up to 28 weeks. SSP remains subject to income tax and National Insurance deductions, and is paid in the same way as wages. 

Employers should update policies, forms and HR systems to update wording to reflect recent changes in legislation.

If an employee isn’t eligible for SSP, you must send them form SSP1 within 7 days of their first day off sick. There’s a section for employers to complete to advise why SSP isn’t payable, with reasons including: 

• Being in receipt of ESA within the last 12 weeks

• No longer an employee or contract is coming to an end

• Expecting or have just had a baby (Statutory Maternity Pay or Maternity Allowance is available instead) 

• No longer eligible due to periods of linked sickness absence over a 3-year period

• Not informing the employer of sickness

The form includes useful information for employees and directs them towards other relevant support they may be eligible for, like Universal Credit or Employment and Support Allowance (ESA).

Statutory Sick Pay can be paid for a maximum of 28 weeks from the first day of sickness absence. It can cover a single period of sickness absence or a series of linked absences over that time.

After 28 weeks, SSP stops and employers must send an SSP1 form in writing that confirms SSP is coming to an end, the reason for this and other routes of support they could access.

The UK Government says, "Employees can take time off work if they’re ill. They need to give their employer proof if they’re ill for more than 7 days.”

Most companies require employees to self-certify (i.e. to say that they are sick, but not necessarily go to a doctor) for up to a week of illness. Beyond a week, a fit note from a health professional (like a GP, registered nurse or pharmacist) is required.

It’s important for both employers and employees to keep track of periods of illness and store fit notes and other documentation correctly, for sick pay calculations and accurate record-keeping.

Statutory Sick Pay is the legal minimum, but employers can choose to pay more through a contractual (or occupational) sick pay scheme. If you do, this should be documented in your employment contracts.

Here’s how SSP and contractual sick pay differ: 

Statutory Sick Pay counts towards (and is usually part of) any occupational sick pay schemes. SSP remains the legal minimum, and employers can’t create a scheme that results in them paying less than SSP. 

If employees are ill just before or during a holiday, official government advice is that they can take it as sick leave instead. Employers can’t force an employee to take annual leave if they’re eligible for sick leave (and pay). 

Holiday entitlement continues to accrue as normal, even if an employee is on sick leave. For employees that miss out on statutory holiday entitlement due to sickness absence, this can be carried over into the next leave year. 

The government has provided advice for employers on what to do if an absence started before 6th April and will end after the new SSP arrangements come into practice.

Here’s how the transition period affects various cases: 

• Employees not previously entitled due to lower earnings limit: May be entitled to SSP from 6th April 2026, depending on when their absence started and whether they’ve been receiving ESA.

• Employees restarting a sickness absence: Qualifying SSP days depends on how long the sickness absence lasts.

• Employees receiving SSP before 6th April 2026: Employees should be paid the new rate from 6th April 2026. If using their AWE would mean a reduction in SSP, they should instead be paid the new flat rate instead of 80% of their AWE—this applies to employees earning between £125 and £154.05 per week.

In all cases, employers should consult the government’s detailed guidance on sickness absences that start before 6th April for further information,

Ultimately, how much sick leave an employee takes and the sick pay they’re entitled to is covered by their employment contract. Employers can’t pay less than SSP, but they can introduce a more generous approach to sickness absence and pay. 

For example, some companies have ‘duvet days’ written into their contracts. Others require employees to ‘earn’ sick leave (apart from Statutory Sick Pay, to which employees are entitled, regardless of what their contract says), and some allocate employees a certain amount of paid time off per year—taken as sick leave or annual leave—but which cannot exceed a defined value.

Whatever approach your company takes towards sick leave and pay, it should be documented in your employment contracts—and it’s timely to update them to reflect the new changes in SSP. The amount of leave taken must also be recorded for every individual, every time they are ill—regardless of whether they’re entitled to Statutory Sick Pay or not.

Statutory Sick Pay is just one element of managing employee sick leave and pay, and the way that HR teams approach absence tracking and management can make a huge difference in engagement, perception and compliance.

Effective absence management includes: 

• Recording every absence from day one: Every day of absence can count towards SSP, so tracking it from the start is essential.

• Keeping absence data payroll-ready: As SSP can be calculated as a percentage of average weekly earnings, you need an easier way to connect absence records to payroll. 

• Spotting patterns and protecting your business: The right software can help you monitor the frequency and duration of absences, so you can spot underlying issues, ensure compliance and protect against unfair dismissal claims.

• Updating your absence policy and contracts: Any previous documents are now out of date, so it’s time to update them to reflect the changes in SSP eligibility and pay rates.

HR managers don’t need to tackle this alone. Personio brings absence tracking, policy management and payroll prep together in one place—so your records are always accurate and ready for situations like managing SSP and sick pay. 

From 6 April 2026, the SSP rate is £123.25 per week or 80% of the employee's average weekly earnings—whichever is lower. Average weekly earnings are calculated based on the 8 weeks before the sickness absence begins.

Yes, from 6 April 2026, the 3-day waiting period has been removed under the Employment Rights Act 2025. Employers must now pay SSP from the first full qualifying day of sickness absence.

SSP can be paid for up to 28 weeks. After this, employers must issue an SSP1 form. The employee may be eligible for Employment and Support Allowance or Universal Credit.

Yes, provided they meet the eligibility criteria. They must be classed as an employee for tax purposes, have worked for the employer and have been off sick for at least 4 consecutive days. The lower earnings limit was removed on 6 April 2026.

Yes. Employers can offer enhanced or contractual sick pay on top of or in place of SSP. However, they cannot pay less than the statutory minimum. Any contractual clause offering less than SSP is void.

Inform the employee in writing, using the SSP1 form. Explain the reason for ineligibility. They may be able to claim Universal Credit or Employment and Support Allowance instead.

Sources:

1. GOV.UK - SSP eligibility 

2. GOV.UK - Receiving SSP from more than one employer

3. GOV.UK - SSP transitional periods

4. GOV.UK - Statutory Sick Pay

Last checked on 30-04-2026