Statutory Sick Pay, or SSP, provides a basic level of income when illness or injury prevents an employee from working. UK law requires employers pay SSP to eligible employees. This support allows people to focus on recovery. It also helps workplaces reduce the spread of illness.
From 6 April 2026, SSP pays the lower of £123.25 per week or 80% of average weekly earnings. Employers can pay SSP for a maximum of 28 weeks.
How Much Statutory Sick Pay You Will Receive
If you qualify, Statutory Sick Pay pays:
- The lower of £123.25 per week or 80% of average weekly earnings
- For up to 28 weeks
- Only for days you normally work
Employers pay SSP for qualifying days. These are the days you usually work under your contract. So, if you work Monday to Friday, those days count. If you work irregular hours, you and your employer should agree which days qualify.
Your employer pays SSP in the same way as your normal wages. This could be weekly or monthly. Tax and National Insurance still apply, so your take-home pay will be lower.
If you have more than one job, you may receive SSP from each employer. Each job has its own eligibility rules.
How Statutory Sick Pay Works
From 6 April 2026, employees no longer serve waiting days for Statutory Sick Pay. Therefore, payments can begin from the first qualifying day of sickness absence. Additionally, there is no more earnings threshold for SSP eligibility.
As a result, more workers will qualify for SSP. These changes will particularly support part-time and lower-paid workers. They will also provide financial help sooner during the early days of sickness.
The government also reviews the SSP rate each year, so the amount does change over time.
Moreover, SSP works alongside many employers’ own sick pay arrangements. People often call these “occupational sick pay” or “contractual sick pay schemes”. Employers can pay more than SSP through these schemes, but they cannot pay less than the statutory minimum.
Qualifying for Statutory Sick Pay
To qualify for Statutory Sick Pay, you must:
- Classify as an employee
- Have done some work for your employer
- Tell your employer you are sick within the required time
Some workers paid through PAYE, including certain agency and zero-hours workers, may qualify depending on their circumstances.
However, self-employed individuals cannot claim SSP because they do not have an employer. Some roles follow different rules. These can include company directors and certain education workers.
Read more: Sick Pay for the Self-Employed
When You Will Not Qualify
You will not qualify for Statutory Sick Pay in certain situations. These include:
- You have already received SSP for 28 weeks
- You receive Statutory Maternity Pay
- Your sickness forms part of a linked series lasting more than three years
You can still qualify even if you started your job recently. You do not need eight full weeks of pay first. Employers can use your average earnings so far.
Linked Periods of Illnesses
Separate periods of illness can sometimes link together. Linked periods affect waiting days and the overall Statutory Sick Pay limit.
To count as linked, each period must:
- Last more than three days
- Occur within eight weeks of the previous period
If linked periods continue as one continuous series for more than three years, SSP entitlement will normally end.
Telling Your Employer
You should tell your employer as soon as possible if you cannot work. Most employers set a reporting deadline. If they do not, you should usually notify them within seven days.
You can often report sickness by phone, email or a staff system. Your employer may also ask you to confirm the details in writing. Late notification can reduce or delay SSP. Therefore, you should follow your workplace sickness policy and keep a record of when you reported your illness.
Fit Notes and Proof of Illness
Employees can normally self-certify sickness for the first seven calendar days of absence. Therefore, you only need a fit note if you remain off work for more than seven days in a row. This period includes non-working days.
A healthcare professional must issue a fit note. This could include:
- A GP or hospital doctor
- A registered nurse
- A pharmacist
- A physiotherapist
- An occupational therapist
A fit note can be printed or digital. Most healthcare providers now issue digital notes.
Some employers also accept alternative medical evidence. If your employer agrees, you may provide an Allied Health Professional (AHP) Health and Work Report instead. A physiotherapist or occupational therapist can supply this report when appropriate.
Holiday Entitlement During Sickness
Employees continue to build up Statutory Annual Leave while off sick. This rule applies regardless of how long the sickness lasts.
An employee can choose to take holiday during sick leave. This can help boost income when Statutory Sick Pay falls below normal pay. However, an employer cannot force someone to take holiday instead of sick leave.
Special Rules for Agricultural Workers
Agricultural workers can follow different sick pay rules. Agricultural Sick Pay (ASP) applies in limited situations.
You can only receive ASP if:
- You worked under an agricultural workers contract from before 1 October 2013
- Your contract still includes ASP terms
- You have worked for the same employer for at least 52 weeks
ASP links to your basic pay and the Agricultural Minimum Wage. The maximum claim length depends on your continuous service. If ASP does not apply, SSP may still apply instead.
When Statutory Sick Pay Ends or Stops Applying
Statutory Sick Pay ends when you return to work or reach the 28-week limit. It can also end if you stop meeting the eligibility rules.
When SSP ends, your employer must provide a SSP1 form. They should issue it:
- Within seven days if SSP ends unexpectedly
- On or before the start of the 23rd week if SSP will end before recovery
If you do not qualify for SSP at all, your employer must still provide SSP1 within seven days of your first day off sick.
You can use SSP1 to support a claim for:
- Employment and Support Allowance (ESA)
- Universal Credit
If you disagree with a decision, start by speaking with your employer and asking for an explanation. If the issue continues, you can contact HMRC’s Statutory Payment Disputes Team.
Contact Us
We are not just accountants; we are Chartered Accountants with one of the most reputable and premium accounting bodies. We are registered and regulated by ACCA; so you can rest assured that you are in good hands. Knowing this, don’t hesitate to get in touch with us if you require assistance: Pi Accountancy | Contact Us
This article is for general informational purposes only and does not constitute legal or financial advice. While we aim to keep our content up to date and accurate, UK tax laws and regulations are subject to change. Please speak to an accountant or tax professional for advice tailored to your individual circumstances. Pi Accountancy accepts no responsibility for any issues arising from reliance on the information provided.
