A sickness absence policy sets out how staff report sickness, what they are paid and how absence is reviewed. Since 6 April 2026 Statutory Sick Pay is paid from the first day of sickness at £123.25 a week or 80% of average weekly earnings, whichever is lower, for up to 28 weeks.
TL;DR · LAST REVIEWED 5 NOVEMBER 2026
- No law requires a written sickness absence policy, but ACAS lists what one covers.
- Statutory Sick Pay is paid from day one at £123.25 a week or 80% of earnings if lower, for up to 28 weeks.
- Employees self-certify for the first 7 calendar days; after that an employer can ask for a fit note.
- Employers must keep sickness records for 3 years from the end of the tax year.
- 2.74 million people aged 16 to 64 were economically inactive due to long-term sickness in June to August 2026.
Sickness absence policy at a glance
| Item | Detail |
| SSP weekly rate 2026/27 | £123.25 or 80% of earnings, whichever is lower |
| SSP starts | First full day of sickness |
| SSP maximum | 28 weeks |
| Self-certification | First 7 calendar days |
| Record keeping | 3 years from the end of the tax year |
Source: GOV.UK and ACAS
KEY FACTS
- SSP 2026/27: £123.25 a week or 80% of average weekly earnings, whichever is lower (GOV.UK).
- SSP starts on the first full day of sickness and lasts up to 28 weeks.
- Fit notes: employers can ask for one after more than 7 days in a row (GOV.UK).
- Records: keep leave and sickness records for 3 years; penalty up to £3,000 (GOV.UK).
- Long-term sickness: 2.74 million people aged 16 to 64 inactive, June to August 2026 (ONS).
What a sickness absence policy covers
No law requires a written sickness absence policy, but ACAS lists what an absence policy covers. ACAS states that a policy covers how planned absence is booked and unplanned absence is reported, pay during absence, any trigger point system, keeping in touch, disability-related absence and return to work.
ACAS also lists involving a recognised trade union, or consulting worker representatives where there is none, and training managers to apply the policy.
An employee can be asked to report sickness within the employer's own deadline, or within 7 days if none is set. The employer cannot insist on notice in person or on a special form.
Sick pay rules for 2026/27
Under the statutory sick pay rules for 2026/27, statutory sick pay is £123.25 a week or 80% of the employee's average weekly earnings, whichever is lower, from 6 April 2026 to 5 April 2027. Since 6 April 2026, statutory sick pay is paid from the first full day of sickness, and the lower earnings limit no longer applies, so all employees can qualify.
Statutory sick pay is paid for qualifying days, which are the days the employee normally works, for up to 28 weeks. Spells of sickness 8 weeks or less apart are linked. A day does not count as a sick day if the employee worked a minute or more before going home sick. Average earnings are usually worked out over 8 weeks.
| Rule | Detail |
|---|---|
| Weekly rate | £123.25 or 80% of average weekly earnings, whichever is lower |
| When it starts | From the first full day of sickness (waiting days removed 6 April 2026) |
| Earnings test | None: the lower earnings limit no longer applies to SSP |
| Maximum length | 28 weeks |
| Linked periods | Spells 8 weeks or less apart count as one period |
| Records | Keep leave and sickness records for 3 years from the end of the tax year |
Source: GOV.UK: rates and thresholds for employers 2026 to 2027; statutory sick pay guidance
Self-certification and fit notes
Employees can self-certify for the first 7 calendar days of sickness. If an employer wants medical evidence for those days, the employer pays any fee.
An employer can ask for a fit note after more than 7 days of sickness in a row, including non-working days, but cannot withhold SSP because a fit note arrives late.
Fit notes can be issued by a GP or hospital doctor, a registered nurse, an occupational therapist, a pharmacist or a physiotherapist, on paper or digitally.
| Length of absence | Evidence |
|---|---|
| Up to 7 calendar days | Employee self-certifies (form SC2 or the employer's own form) |
| More than 7 days in a row | Employer can ask for a fit note |
| Who can issue a fit note | GP or hospital doctor, registered nurse, occupational therapist, pharmacist or physiotherapist |
| "May be fit for work" options | Phased return, altered hours, amended duties, workplace adaptations |
Source: GOV.UK: statutory sick pay notice and fit notes; DWP fit note guidance
Keeping in touch and long-term absence
ACAS says the employer and employee agree how often to keep in touch, by what method and with whom, depending on the person's circumstances. ACAS says absent staff are told about promotions, redundancies and reorganisations, because leaving them out can be discriminatory.
Before any dismissal for long-term sickness, ACAS says an employer takes steps to avoid it, looks at a changed role or phased return, and must make reasonable adjustments if the employee is disabled.
Records and the wider picture
Employers must keep records of employee leave and sickness absence for 3 years from the end of the tax year they relate to. The penalty for incomplete records can be up to £3,000.
The ONS put the UK sickness absence rate at 2.0% in 2025, with 148.8 million working days lost, or 4.4 days per worker. In June to August 2026, 2.74 million people aged 16 to 64 were economically inactive because of long-term sickness, according to the ONS.
RELATED GUIDES
DISCLAIMER
This article is editorial information, not financial advice. Kael Tripton Ltd is not authorised or regulated by the Financial Conduct Authority. Figures were correct at the last review date shown above; verify current rates and rules with the primary sources listed below before acting.
Frequently asked questions
Is a sickness absence policy a legal requirement?
No law requires a written sickness absence policy. ACAS lists what one covers, including reporting, pay, trigger points, keeping in touch, disability and return to work.
How much is Statutory Sick Pay in 2026/27?
Statutory Sick Pay in 2026/27 is £123.25 a week or 80% of average weekly earnings, whichever is lower. It is paid from the first full day of sickness for up to 28 weeks.
When can an employer ask for a fit note?
An employer can ask for a fit note after more than 7 days of sickness in a row, including non-working days. For the first 7 calendar days employees can self-certify.
How long must sickness records be kept?
Sickness records must be kept for 3 years from the end of the tax year they relate to. The penalty for incomplete records can be up to £3,000.
Can an employer contact staff during sick leave?
Yes. ACAS says the employer and employee agree how often to keep in touch, by what method and with whom.
SOURCES
- GOV.UK: Rates and thresholds for employers 2026 to 2027, accessed 5 November 2026
- GOV.UK: Statutory Sick Pay, entitlement, accessed 5 November 2026
- GOV.UK: Statutory Sick Pay, eligibility and form SSP1, accessed 5 November 2026
- GOV.UK: Statutory Sick Pay, notice and fit notes, accessed 5 November 2026
- ACAS: Absence from work, accessed 5 November 2026
- ACAS: Keeping in touch during absence, accessed 5 November 2026
- ACAS: Sickness and ending employment, accessed 5 November 2026
- GOV.UK: PAYE for employers, keeping records, accessed 5 November 2026
- ONS: Economic inactivity by reason (INAC01), 20 October 2026, accessed 5 November 2026