Statutory Sick Pay (SSP) is the legal minimum amount that UK employers must pay to employees who are unable to work because of illness or injury. SSP is paid through the normal PAYE payroll process and is subject to the same tax and National Insurance deductions as regular pay.
SSP Rate and Duration
Since 6 April 2026, weekly SSP is the lower of the flat weekly rate and 80% of the employee’s average weekly earnings, and it is payable from the first full qualifying day of sickness. The flat rate is set by the government and normally uprated each April; the current figure is on GOV.UK.
| Detail | Rule |
|---|---|
| Weekly amount | Lower of the flat weekly rate and 80% of average weekly earnings |
| Daily amount | Weekly amount divided by the number of qualifying days in the week |
| Maximum duration | 28 weeks |
| Waiting days | None for absences starting on or after 6 April 2026 |
SSP is payable for a maximum of 28 weeks in a single period of incapacity. After 28 weeks, the employee may be able to claim Employment and Support Allowance (ESA) from the Department for Work and Pensions instead.
Who Qualifies for SSP
An employee qualifies for SSP if they meet all of the following conditions:
- They are classed as an employee and do some work for the employer
- They are unable to work because of sickness for at least one full qualifying day
- They have notified their employer of the sickness within the required timeframe
- They have provided evidence of incapacity if required
Who Does Not Qualify
SSP is not payable to:
- Agency workers paid by an agency (the agency is the employer for SSP purposes)
- Employees who have already received 28 weeks of SSP for the same illness
- Employees within a linked period where a previous SSP entitlement was exhausted
- Employees on a maternity or adoption leave period (they receive Statutory Maternity Pay instead)
- Employees who are in legal custody
Qualifying Days
Qualifying days are the days on which SSP can be paid. These are normally the days the employee is contracted to work. For a standard Monday-to-Friday worker, there are 5 qualifying days per week.
For absences starting on or after 6 April 2026 there are no waiting days. The daily rate is the applicable weekly amount divided by the number of qualifying days in the week.
Period of Incapacity for Work
A Period of Incapacity for Work (PIW) is the period used to administer SSP entitlement. Since 6 April 2026, SSP can be due from the first full qualifying day of sickness.
Linking Periods
If two PIWs are separated by 8 weeks (56 days) or fewer, they are linked into a single period. This means:
- SSP days from the earlier period count towards the 28-week maximum
- The employer continues the SSP calculation from where it left off
Employer Obligations
Notification Requirements
Employers can set their own rules for how employees should report sickness, but these must be reasonable. If no specific rules are set, the employee must notify the employer within 7 days of the first day of sickness.
Evidence of Sickness
| Duration of Absence | Evidence Required |
|---|---|
| Up to 7 calendar days | Employee self-certification (SC2 form or equivalent) |
| More than 7 calendar days | Fit note (Statement of Fitness for Work) from a doctor |
Employers cannot insist on a doctor’s note for the first 7 days. The fit note replaced the old sick note and can state that the employee is either “not fit for work” or “may be fit for work” with adjustments.
Record Keeping
Employers must keep records of SSP payments and sickness absences for at least 3 years after the end of the tax year. Records should include:
- Dates of each absence
- Qualifying days in each week
- SSP amounts paid
- Evidence received (self-certificates, fit notes)
- Reasons for any non-payment
SSP Through the Payroll
SSP is paid through the normal payroll cycle, not as a separate payment. It is included in the employee’s gross pay and processed through PAYE:
- Income tax is deducted from SSP using the employee’s tax code
- Employee NICs are calculated on total earnings in the normal way
- Employer NICs are calculated on SSP
- SSP is reported to HMRC through RTI as part of the normal FPS
SSP appears on the employee’s payslip and counts towards their annual earnings shown on the P60.
Occupational Sick Pay
Many employers offer occupational sick pay (also called company sick pay or contractual sick pay) that is more generous than SSP. This might include:
- Full pay for a set number of weeks, then half pay, then SSP only
- A sliding scale based on length of service
- SSP as a top-up to occupational sick pay rather than paid separately
When occupational sick pay meets or exceeds the SSP rate, no separate SSP calculation is needed — the employer is already meeting the statutory minimum. However, the employer must still track qualifying days and periods of incapacity to manage the transition if occupational sick pay runs out before SSP entitlement expires.
SSP and Other Statutory Payments
SSP cannot be paid at the same time as certain other statutory payments:
| Statutory Payment | SSP Interaction |
|---|---|
| Statutory Maternity Pay | SMP replaces SSP during the maternity pay period |
| Statutory Paternity Pay | SPP takes priority during paternity leave |
| Statutory Adoption Pay | SAP takes priority during adoption leave |
| Statutory Shared Parental Pay | ShPP takes priority during shared parental leave |
| Maternity Allowance | MA from DWP replaces SSP |
When SSP Ends
SSP stops being payable when any of the following occurs:
- The employee returns to work
- The 28-week maximum is reached
- The employee’s contract of employment ends
- The employee starts receiving Statutory Maternity Pay or Maternity Allowance
- The employee is taken into legal custody
- The employee dies
When SSP ends because the 28-week maximum has been reached, the employer must issue form SSP1 to the employee. This allows the employee to claim Employment and Support Allowance from the DWP.
Recovering SSP Costs
Since April 2014, most employers cannot recover SSP costs from HMRC. The Percentage Threshold Scheme, which previously allowed partial recovery, was abolished.
However, employers can recover SSP if they pay it during a period covered by an HMRC-approved SSP exemption, such as during certain pandemic-related provisions when applicable.
SSP and Accounting
SSP payments are recorded as part of the employer’s wage costs in the accounting records. The key entries are:
- Salary expense — SSP replaces the normal salary amount for sick days
- Employer NIC — calculated on SSP at the standard employer rate
- PAYE liability — tax deducted from SSP owed to HMRC
- Pension contributions — SSP counts as earnings for auto-enrolment assessment purposes, though it may fall below the qualifying earnings threshold
Employer Practical Steps
Managing SSP Claims
- Record the employee’s first day of sickness and expected return date
- Confirm that the employee meets the SSP employment and notification conditions
- Check whether the absence links to a previous period for the 28-week limit
- Calculate 80% of average weekly earnings and compare it with the current flat weekly rate
- Calculate SSP for each full qualifying day from the first day of sickness
- Process SSP through the next available payroll run
- Obtain a fit note if the absence exceeds 7 calendar days
- Report SSP through RTI on the FPS
Disputing SSP
If an employer believes SSP is not due, they must issue form SSP1 to the employee within 7 days, explaining why. The employee can then ask HMRC to make a formal decision. HMRC can direct the employer to pay SSP if they disagree with the employer’s assessment.