What is Statutory Sick Pay?
Statutory Sick Pay (SSP) is the minimum amount UK employers are legally required to pay employees who are too ill to work. It is governed by the Social Security Contributions and Benefits Act 1992 and the Statutory Sick Pay (General) Regulations 1982.
SSP provides a financial safety net for employees during short-to-medium term illness, though many employers choose to offer more generous occupational sick pay schemes.
What is the current SSP rate (from April 2026)?
- Weekly rate: £123.25 (or 80% of average weekly earnings if lower)
- Daily rate (for part-week payments): £24.65
- Duration: Up to 28 weeks in a single period of incapacity
- Waiting days: Abolished from April 2026 — SSP is payable from day one
- Lower Earnings Limit: Abolished from April 2026 — all employees qualify
SSP rates are reviewed annually each April.
Who Qualifies for SSP?
To be eligible for SSP, an employee must:
- Be classed as an employee and do some work for you
- Have been ill for at least 4 consecutive days (including weekends and non-working days)
- Earn at least the Lower Earnings Limit (£123 per week for 2025/26) before tax
- Have notified their employer within the required timeframe
- Provide proof of illness if off for more than 7 days (a fit note from a GP)
What is the SSP process step by step?
Days 1-3: Waiting Days
The first three qualifying days of any period of incapacity for work are unpaid waiting days. If an employee is off on Monday through Wednesday and their qualifying days are weekdays, they would not receive SSP for these three days.
Day 4 Onwards: SSP Begins
SSP is payable from the fourth qualifying day. It is paid on the same schedule as regular wages and is subject to tax and National Insurance.
After 7 Days: Fit Note Required
If the absence extends beyond 7 calendar days, the employee must provide a fit note (previously called a sick note) from their GP or hospital doctor.
Up to 28 Weeks: Maximum Duration
SSP can be paid for a maximum of 28 weeks in a single period of incapacity. After this, the employee may be able to claim Employment and Support Allowance (ESA) from the Department for Work and Pensions.
What are linking periods of incapacity?
If an employee has two or more periods of illness separated by 8 weeks or less, these are "linked" and treated as one period of incapacity. This means:
- Waiting days do not apply again
- The 28-week clock continues from where it left off
- The employee goes straight back onto SSP
What are the employer's obligations?
- Keep records of SSP payments for at least 3 years
- Pay SSP through normal payroll, deducting tax and NI
- Issue form SSP1 if the employee does not qualify or when SSP ends
- Cannot require employees to use annual leave instead of sick leave
When does SSP not apply?
SSP is not payable if the employee:
- Has already received 28 weeks of SSP
- Earns below the Lower Earnings Limit
- Is within the first 8 weeks of employment and did not qualify for SSP from a previous employer
- Is receiving Statutory Maternity Pay
How Grove HR Manages SSP
Grove HR automates SSP calculations including waiting days, linking rules, and the 28-week limit. The system generates fit note reminders, tracks entitlement usage, and integrates with payroll to ensure accurate payments every cycle.
Frequently Asked Questions
Can an employer pay more than SSP?
Yes. Many UK employers offer an occupational or contractual sick pay scheme that pays more than SSP, often at full or half salary for a set period. The terms should be set out in the employment contract or employee handbook.
Do employees need a sick note from day one?
No. For the first 7 calendar days, employees can self-certify their illness. A fit note from a GP is only required if the absence exceeds 7 days. Many employers use a self-certification form for the initial period.
Is SSP paid on non-working days?
No. SSP is only paid on qualifying days, which are the days the employee would normally be required to work. Weekends and rest days are not qualifying days unless they are part of the employee's normal working pattern.
Rachel Richardson
Head of Growth & Marketing, Grove HR
Rachel leads growth and marketing at Grove HR, with over a decade of experience in UK HR technology. She writes practical guides to help small businesses navigate employment law and build better workplaces.