What is statutory sick pay?

Statutory Sick Pay (SSP) is the minimum amount an employer must pay an eligible employee when they’re unable to work because of sickness.

To qualify for SSP, an employee must generally:

• have an employment contract
• have done some work under that contract
• be sick for at least one full working day
• tell you they’re sick within the required time
• provide evidence of their illness when required.

There is no minimum earnings requirement for SSP, so eligible employees can qualify regardless of how much they earn.

There are some circumstances where an employee won’t qualify, including where they’ve already received the maximum 28 weeks of SSP or are receiving Statutory Maternity Pay or Maternity Allowance. Different rules can also apply in some other circumstances. Use HMRC’s guidance or SSP calculator to check individual cases.

Employees can self-certify their sickness for the first seven calendar days. If they’re off sick for more than seven days, you can ask them for a fit note from an appropriate healthcare professional.

You cannot withhold SSP just because an employee is late providing a fit note.

The amount of SSP you pay is the lower of:

• 80% of the employee’s average weekly earnings, or
• the current statutory weekly SSP rate.

SSP can normally be paid for up to 28 weeks. The amount actually paid will depend on the employee’s qualifying days and the length of their sickness absence.

Check the current rate and use HMRC’s SSP calculator to work out how much is due.

SSP is paid for the days an employee normally works, known as qualifying days.

Since April 2026, SSP is generally payable from the employee’s first full qualifying day of sickness.

Separate periods of sickness can sometimes be linked. Generally, this is when periods are eight weeks or less apart. Linked periods count towards the maximum period for which SSP can be paid, which is 28 weeks.

Pay SSP through your normal payroll, in the same way and at the same time as the employee’s usual wages. Income Tax and National Insurance are deducted where applicable.

Your payroll software should help you calculate the amount due. You can also use HMRC’s Statutory Sick Pay calculator to check an employee’s entitlement and work out how much to pay.

If an employee isn’t entitled to SSP, you must normally give them form SSP1 within seven days of their first day of sickness. This provides information they may need if they apply for Universal Credit or Employment and Support Allowance.

If an employee’s SSP is expected to end before their sickness absence does, you’ll also need to provide SSP1 at the appropriate time. HMRC specifies different deadlines depending on whether you know in advance when SSP will end.

Keep appropriate records of sickness absence and SSP paid as part of your payroll records.

Yes. SSP is the statutory minimum. You can operate a company or occupational sick pay scheme that provides employees with more than the statutory entitlement.

If you offer enhanced sick pay, set out the arrangements clearly in your employment terms or sickness policy, including who qualifies, how much they’ll receive and how long they’ll receive it for.