Statutory Sick Pay is the legal minimum you must pay an employee who is off sick. It is a floor, not a policy — many employers pay more under contractual sick pay, but nobody may pay less.
It is also one of the few payroll costs an employer cannot reclaim, which surprises people who remember the old rebate scheme.
Who qualifies
To get SSP an employee must:
- Be classed as an employee and have done some work for you
- Earn at least the Lower Earnings Limit on average — £125 a week
- Be off sick for four or more consecutive days, including non-working days
- Tell you within your time limit, or seven days if you have not set one
Those four days are the period of incapacity for work. Weekends count towards it even if the employee never works weekends.
The three waiting days
SSP is not paid for the first three qualifying days — the days the employee normally works. Payment starts on the fourth qualifying day.
The exception people miss: if the employee had another period of sickness within the previous eight weeks and that period also lasted four days or more, the two are linked. Waiting days are not served again, so SSP is payable from day one of the later absence.
How long it lasts
Up to 28 weeks for any one period of sickness, including linked periods. Once 28 weeks are exhausted, SSP stops and you should issue form SSP1 so the employee can claim Employment and Support Allowance instead.
Linked periods stop linking after three years, and SSP restarts.
Fit notes
You can ask for proof of sickness after seven calendar days. Before that the employee self-certifies. A fit note can be issued by a GP, nurse, pharmacist, physiotherapist or occupational therapist.
A fit note may say “may be fit for work” with suggested adjustments. If you cannot accommodate them, treat it as “not fit for work” and pay SSP as normal.
Paying it
- SSP is taxable — PAYE and National Insurance apply as with ordinary pay
- Pay it on the normal payday, through payroll, and show it on the payslip
- It counts as pay for auto-enrolment pension purposes
- Holiday continues to accrue while an employee is off sick
You cannot reclaim SSP. The Percentage Threshold Scheme was abolished in 2014. Statutory maternity, paternity and adoption pay can still be recovered, and small employers can claim more — but sick pay is a straight cost. Budget for it accordingly, as our guide to employment costs sets out.
When SSP is not due
- Average weekly earnings below the Lower Earnings Limit
- The absence is under four consecutive days
- The employee has had 28 weeks of SSP already
- They are receiving Statutory Maternity Pay or Maternity Allowance
- They were in custody, or on strike, on the first day of sickness
If you refuse SSP you must give the employee an SSP1 within seven days, explaining why.
Contractual sick pay
Many employers offer more — full pay for a period, then half pay. If you do, it must be in the written statement of employment particulars, and SSP is offset against it rather than paid on top.
Whatever the scheme, apply it consistently. Paying discretionary sick pay to some employees and not others invites a discrimination claim, particularly where a disability is involved and adjustments may be required.
Common mistakes
- Counting waiting days again for a linked absence within eight weeks
- Counting only working days towards the four-day period — all days count
- Asking for a fit note too early — not before seven calendar days
- Trying to reclaim it — you cannot, and have not been able to since 2014
- Forgetting holiday still accrues during sickness
- Missing the SSP1 when entitlement ends or is refused
Record sick pay correctly with our payslip generator, and keep track of absence in the leave section. For how the deduction side works, see our payslip guide. Rates are reviewed each April, so check the current 2026/2027 figure before running payroll.