Last reviewed: May 2026
Key facts:- Statutory Sick Pay is paid by employers to eligible employees during sickness absence and is uprated each April.
- Eligibility requires average weekly earnings at or above the Lower Earnings Limit set by HMRC, with continuous employment recognised under the SSP rules.
- SSP is payable for up to 28 weeks in any one period of incapacity, after which the employee may claim Employment and Support Allowance or Universal Credit.
UK Employment Rights Hub › Statutory Sick Pay Guide
Statutory Sick Pay is the legal minimum that an employer must pay an eligible employee who is off work because of illness. It is set out in the Social Security Contributions and Benefits Act 1992 and the Statutory Sick Pay (General) Regulations 1982. SSP is administered by the employer, not by DWP, although the underlying entitlement rules are set by HMRC and Parliament. This guide covers the 2026 rate, qualifying conditions, how to make a claim, and what happens when SSP runs out.
How SSP Works
Statutory Sick Pay is paid by the employer through the payroll, like normal wages, and shows on the payslip. It is subject to PAYE tax and Class 1 National Insurance contributions in the usual way. Employers used to be able to recover a portion of SSP from HMRC under the Percentage Threshold Scheme, but that recovery scheme was abolished in 2014.
SSP is payable from the fourth day of sickness onwards. The first three days of any sickness absence are called waiting days. They do not count toward the 28-week maximum and are not paid as SSP. Contractual sick pay schemes operated by individual employers often cover those waiting days, but SSP itself does not.
SSP rates are uprated each April in line with the September CPI inflation figure. The 2025/26 weekly rate was 116.75 pounds. The 2026/27 rate is uprated by the September 2025 CPI figure announced in the Autumn Statement and published on gov.uk in the benefits and pension rates document.
Who Qualifies for SSP
To qualify for SSP, the employee must be off work sick for at least four days in a row (including non-working days). The four days form what is known as a Period of Incapacity for Work. The employee must also have average weekly earnings at or above the Lower Earnings Limit set by HMRC each year. For 2025/26 the LEL was 125 pounds a week. The 2026/27 LEL is uprated separately as part of the National Insurance contributions framework.
The employee must have notified the employer of the sickness within the time period the employer requires. Most employers ask for notification on the first day. SSP can be refused for late notification only if the delay was unreasonable and the employer asked for earlier notification.
Workers on irregular hours or zero-hours contracts can still qualify, provided their average earnings meet the LEL. HMRC publishes guidance on calculating average weekly earnings over an eight-week reference period. Self-employed workers do not get SSP; they may instead claim new style ESA based on National Insurance contributions.
Evidence Requirements
For the first seven days of a sickness absence, an employee can self-certify. The employer can ask the employee to complete an internal form or to use the SC2 self-certification form on gov.uk. No medical evidence is required for the first seven days.
From the eighth day onwards, the employer can ask for medical evidence. The standard form is a fit note (formally a Statement of Fitness for Work) issued by a GP, hospital doctor, registered nurse, occupational therapist, pharmacist or physiotherapist. The fit note shows whether the employee is not fit for work or may be fit for work with adjustments.
Employers cannot dock SSP because they disagree with the GP fit note. They can ask the employee to provide further evidence in specific circumstances, but the fit note is the primary evidence and is treated as authoritative for SSP purposes.
How Long SSP Lasts
SSP is payable for up to 28 weeks in any one Period of Incapacity for Work. Two PIWs that are separated by eight weeks or less are linked and treated as a single PIW. This stops short returns to work resetting the 28-week clock.
When SSP entitlement comes to an end, the employer should give the employee form SSP1. This form is the employee evidence to support a claim for new style ESA or Universal Credit. SSP1 should be issued seven days before SSP ends, or as soon as the employer realises SSP will end during the current absence.
If the employee returns to work and then becomes ill again within eight weeks, the new period of sickness is linked to the previous one for SSP purposes. The 28-week clock continues from where it left off rather than starting again.
Disputes and Enforcement
Where an employee disagrees with the employer SSP decision, the first step is to raise it internally through the employer grievance procedure. If that does not resolve the dispute, the employee can ask HMRC to make a statutory decision under the Statutory Sick Pay (General) Regulations 1982.
HMRC has the power to make formal SSP decisions and to order an employer to pay SSP owed. HMRC also has the power to penalise employers who refuse to pay SSP where it is properly due. The employer can appeal an HMRC decision to the First-tier Tribunal (Tax Chamber).
Where SSP is refused because of failure to meet the qualifying conditions - for example, earnings below the LEL - the employee may instead be able to claim new style ESA or Universal Credit. The SSP1 form is the evidence used to support the ESA or UC claim.
SSP in Specific Workplace Scenarios
Part-time and zero-hours workers. Workers on irregular hours can still qualify for SSP, provided average earnings meet the Lower Earnings Limit. The eight-week reference period used to calculate average earnings can mean that a temporary increase in hours just before becoming sick triggers SSP eligibility.
Agency workers. Agency workers can qualify for SSP from the agency that employs them, but the rules depend on the contractual setup. Direct employment by the agency normally triggers SSP. Indirect arrangements may have different rules, and specialist advice may be needed.
Workers in their notice period. Workers being made redundant or who have given notice are still entitled to SSP while in the notice period. The SSP continues until the end of the notice period or until SSP runs out, whichever comes first.
Workers between contracts. Where SSP entitlement is interrupted by a contract ending and a new contract starting with the same employer, the linking rules can mean periods of incapacity are joined together if the gap is eight weeks or less. The continuity of employment status governs how the SSP entitlement is calculated.
Where to Get Free Independent Help
Acas (the Advisory, Conciliation and Arbitration Service) is the statutory body that provides free guidance to workers and employers on workplace issues including statutory sick pay. The Acas helpline is the first port of call for many employment law questions. Acas also runs early conciliation before Employment Tribunal claims.
Citizens Advice and law centres provide free initial advice on statutory sick pay. Some law centres have specialist employment law advisers and can represent claimants at Employment Tribunal hearings free of charge. The Law Centres Network website at lawcentres.org.uk lists centres by location.
Trade unions provide free legal advice and representation to members on statutory sick pay. Even where the worker is not currently a union member, joining a union before issues arise gives access to professional advice if problems develop later. The TUC website at tuc.org.uk identifies relevant unions.
The Employment Tribunal handles workplace disputes that cannot be resolved through Acas. The tribunal is a no-cost jurisdiction (no fees to issue claims at the time of writing) and is designed to be accessible to litigants in person. The gov.uk employment tribunal pages explain the process.
For specific protected groups, dedicated organisations provide tailored support. The Equality Advisory Support Service helps with discrimination claims under the Equality Act 2010. Maternity Action specialises in pregnancy and maternity rights at work. Working Families is a charity supporting families with workplace flexibility issues.
Where the issue involves workplace health and safety, the Health and Safety Executive (HSE) is the enforcement body. HSE accepts reports from workers concerned about unsafe practices and can investigate. Reports are confidential to the extent practicable. The HSE website at hse.gov.uk explains how to raise a concern.
Putting It All Together
The rules above set out the legal framework, the practical steps and the support routes available. Where the situation is straightforward, the gov.uk pages and the official tools should be enough to act on. Where the situation is more complex, the free advice services listed in the previous section can usually clarify the position and identify the right next step. Many issues that look intractable at first turn out to be resolvable once the right service is engaged.
Keeping written records of communications and decisions throughout is good practice. Where a decision needs to be challenged later - through an internal complaint, an ombudsman, a tribunal or a court - the quality of the contemporaneous record often decides the outcome. Dates, names, reference numbers and copies of correspondence are the building blocks of any later dispute. The gov.uk advice pages and the relevant ombudsman or tribunal websites all set out the evidence they consider when reviewing decisions, and gathering that evidence from the start is one of the most effective protections available.
Frequently Asked Questions
How much is SSP per week?
The 2025/26 rate is 116.75 pounds a week. The 2026/27 rate is uprated by the September 2025 CPI figure and published in the benefits and pension rates document on gov.uk.
Do I get SSP for the first three days off?
Not normally. The first three days are waiting days. SSP is paid from day four onwards. Contractual sick pay often covers the waiting days, but SSP itself does not.
Can I get SSP and Universal Credit at the same time?
Yes. SSP is treated as income for the Universal Credit calculation, reducing the UC award pound for pound. Households on low income can still benefit from claiming both.
What if I have more than one employer?
Each employer is responsible for paying SSP separately, provided the employee meets the qualifying conditions with that employer. An employee can be entitled to SSP from more than one employer concurrently.
Does SSP affect maternity or paternity pay?
SSP and statutory maternity or paternity pay are separate schemes with separate qualifying rules. SSP ends when statutory maternity or paternity pay begins; the two cannot be paid for the same week.
What happens after 28 weeks of SSP?
When SSP runs out, the employer issues form SSP1. The employee can then claim new style ESA or Universal Credit to continue receiving income during ongoing sickness.
Does SSP run during paid holiday?
Where the worker is sick during planned annual leave, they can convert the days to sick leave and reschedule the holiday. This is provided for in most employer policies and is in line with case law on the interaction between sickness and holiday entitlement.
How does SSP interact with maternity pay?
SSP cannot be paid in the same week as Statutory Maternity Pay. Where the maternity pay starts during a period of sickness, the SSP stops and SMP takes over. The two are mutually exclusive for any given week.
What about pregnant workers with pregnancy-related sickness?
Pregnancy-related sickness is treated separately from non-pregnancy sickness under the Equality Act 2010. Employers cannot dismiss for pregnancy-related sickness. SSP applies in the normal way, with separate protection for the underlying employment relationship.
Does SSP count for tax purposes?
Yes. SSP is taxable income subject to PAYE in the normal way. It is also subject to Class 1 National Insurance contributions.
How We Verified This
Information is taken from the Social Security Contributions and Benefits Act 1992, the Statutory Sick Pay (General) Regulations 1982 on legislation.gov.uk, the HMRC SSP employer guidance on gov.uk, the gov.uk SSP pages for employees, and the annual benefits and pension rates document on gov.uk.