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.
SSP changed significantly on 6 April 2026. The three unpaid waiting days and the minimum earnings test have gone, and lower earners now get 80% of their earnings instead of nothing. If your payroll rules still date from before then, they need updating.
Who qualifies
From 6 April 2026, to get SSP an employee must:
- Be classed as an employee and have done some work for you
- Be ill for at least one full working day — a day they worked for a minute or more doesn't count
- Tell you within your time limit, or seven days if you have not set one
There is no longer a Lower Earnings Limit test: everyone who meets these conditions gets SSP, however little they earn.
How much it is
For 2026/2027, SSP is £123.25 a week or 80% of the employee's average weekly earnings, whichever is lower. Average weekly earnings are normally worked out over the 8 weeks before the absence; employees who haven't yet been paid for 8 weeks still qualify.
The weekly amount is split across the employee's qualifying days — the days they normally work — so someone who works five days a week gets one fifth of the weekly rate for each working day off sick.
No more waiting days
From day one: before April 2026, SSP wasn't paid for the first three qualifying days unless the absence was linked to an earlier one. Those waiting days have been abolished — SSP is now payable from the first qualifying day of sickness.
How long it lasts
Up to 28 weeks for any one period of sickness. Absences close together count as one period for this limit, so repeated short absences eat into the same 28 weeks. Once entitlement runs out, give the employee form SSP1 so they can claim Employment and Support Allowance or Universal Credit instead.
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
- The employee wasn't off sick for a full working day
- They have already had 28 weeks of SSP in the same period of sickness
- 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
- Still applying waiting days — abolished from 6 April 2026
- Refusing SSP to low earners — the earnings test has gone; pay 80% of earnings if that's lower than the flat rate
- Paying the flat rate to everyone — check whether 80% of average weekly earnings is lower
- 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
- 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 on GOV.UK before running payroll.