Statutory sick pay

Introduction

The Social Security Contributions and Benefits Act 1992 requires employers to pay their eligible employees and certain groups of workers statutory sick pay (SSP) if they are sick or injured and cannot work. SSP can be paid for up to 28 weeks.

This section summarises the rules for someone working a typical 5-day working week. Some types of employment, such as workers with casual, short-term and zero-hour contracts, agency workers and directors have slightly different entitlement rules, which are not covered here.

For more information about them see the the government guidance.

Eligibility

To qualify, they must have:

• A contract of employment and done some work for you.
• Average weekly earnings of not less than the Lower Earnings Limit for National Insurance contributions (LEL). The current LEL rate can be found here.
• Informed you that they are sick within time limits you may have set, and complied with any request for evidence, such as a self-certification form or a fit note (if requested after they've been sick for 8 or more days). SSP cannot be withheld if they send the fit note later than required.
• Been sick and unable to work for at least 4 days in a row. These days:
• Must be whole days (it won't count if they worked for a minute or more before they go home sick)
• Will include days that they're not required to work for you (for example, if their contractual working days are Monday to Friday, then Saturday and Sunday may still count towards calculating the 4 sick days).

Note: new laws expected in April 2026 in England, Wales and Scotland will remove the requirement to wait 3 qualifying days before SSP is paid, and the requirement to earn at least the lower earnings limit to qualify for SSP. See the section on the Employment Rights Act 2025 for more information.

Sick pay rate

The weekly rate of SSP is updated every April. See GOV.UK for the current rate.

SSP is taxable and should be paid after deducting tax, national insurance and any other payments that would normally be deducted.

When you should start paying it

A qualifying employee or worker should start receiving SSP from their 4th qualifying day.

A qualifying day is a day the employee or worker would normally be working (had they not been sick). This will usually be the working days set out in their contract. If they have a variable working pattern, you should try and reach agreement about their qualifying days (which could be different for each week).

SSP rules require them to wait until 3 qualifying days have passed before they start receiving it (called 'waiting days').

Note:

• SSP can be paid for the first 3 qualifying days where you've paid them SSP within the last 8 weeks but did not include the first 3 days.
• SSP payments made by another employer, past or present, do not affect your liability to pay it.

Note: new laws expected in April 2026 in England, Wales and Scotland will remove the requirement to wait 3 qualifying days before SSP is paid. See the section on the Employment Rights Act 2025 for more information.

When SSP payments will stop

An individual's SSP will stop in any of the following circumstances:

• When they return to work
• They've used the maximum SSP allowance of 28 weeks
• They stop working for you because their contract has ended
• They begin to receive statutory maternity pay or maternity allowance (maternity pay/allowance will automatically begin if a pregnant employee is not working due to a pregnancy-related illness in the 4 weeks before the week their child is due to be born)
• They are in custody.

Calculating payment and keeping records

You can use the government's SSP calculator to work out how much you should be paying and form SSP2 to record details of an individual's sickness absence for SSP purposes.

When SSP should not be paid at all

This includes situations when the qualifying employee or worker is in custody before they are liable to receive SSP or are on strike. For a full list, see the GOV.UK guidance.

If the employee or worker is not eligible for SSP or their SSP must end

In these situations, you must send them form SSP1. It should be sent within certain time limits, depending on the reason why SSP is not being paid.

If their SSP is ending, the form must be sent either:

• Within 7 days of their SSP ending - if it ends unexpectedly while they're still sick.
• On or before the beginning of the 23rd week - if their SSP is expected to end before their sickness does.
• If they don't qualify for SSP - the form must be sent within 7 days of their first day off sick.
• If they have a long-term illness and you know they will be off sick for more than 28 weeks – send it before their SSP will come to an end, so they can apply for Employment Support Allowance if needed.

They can appeal to HMRC if they think the reasons for sending form SSP1 are unfair.

Calculating the maximum SSP allowance

Qualifying employees or workers can receive a maximum of 28 weeks' SSP for each period of sick leave lasting 4 or more consecutive days (the minimum period). This will include days they're not required to work, such as weekends.

The minimum period can be linked if 2 or more minimum periods of sick leave (4 or more consecutive days) are taken within 8 weeks (or less) of each other.

You can use the government table to help find out if a period of sick leave is linked with another one.

Example of unlinked minimum periods of sick leave

8 days' sick leave was taken more than 8 weeks ago. The minimum period is not linked as it's more than 8 weeks since they last took 4 or more consecutive days of sick leave.

As a result, their maximum SSP allowance will 'reset' and start again. This means the next time they take 4 or more consecutive days of sick leave, they will be entitled to receive SSP for up to 28 weeks (they could effectively use up their 28 weeks' SSP entitlement, come back to work for just over 8 weeks, and qualify for a further 28 weeks' SSP if they fall sick again).

Example of linked minimum periods

10 days sick leave was taken, followed by a return to work for a week. Then another 5 days of sick leave was taken. Both minimum periods of sick leave are linked as they are less than 8 weeks apart.

As a result, SSP must be paid for the further week 5 days of sick leave and their maximum SSP allowance has been reduced by 15 days.

Notification of absence

You can set your own rules about when you should be informed of any sickness absence, subject to them being reasonable and not discriminatory.

Your rules should ideally be set out in a policy or other document that's freely available and easily accessed by your staff.

Eligible employees and workers should be made aware that late notification without good reason may entitle you to withhold SSP for the number of qualifying days by which notification was delayed.

If you don't have any rules, they should inform you within 7 days and you cannot require them to tell you in person or to use a particular form.

You don't have to pay SSP for any days they were late in telling you (unless there's a good reason for the delay).

Evidence of sickness

You can set the time limits for receiving evidence of sickness in the form of self-certification, as long as it is reasonable and not discriminatory.

You can only request medical evidence (a fit note), for SSP purposes, on the 8th day of the sickness absence. This can only be given by certain medically qualified individuals, namely a GP doctor, registered nurse, occupational therapist, pharmacist and physiotherapist. It should include recommendations for changes that can be made to the workplace to facilitate the employee's return to work.

Resources for England, Wales and Scotland

Scotland: The Healthy Working Lives website provides information, resources and access to specialist advisors.

England and Wales: See the employer's guide for advice on asking for medical evidence, fit notes, and dealing with long term or frequent absences. For advice on the procedure to follow if you're given a fit note, see the government guidance for employers.

If, following consultation with the employee, it looks likely that they will be able to return to work, then you should carry out a health and safety risk assessment when they return.

Sick leave and annual leave

While an employee or worker is on sick leave:

• They have a right to continue to build-up (accrue) their annual leave allowance.
• If they cannot take their annual leave, they can carry over a maximum of:
• 20 of their 28 days' annual leave entitlement - if they work regular hours for the whole year
• 28 days of their annual leave entitlement - if they work irregular hours or for part of the year.

However, they must use their carried-over days within 18 months, starting from the end of the holiday year in which they accumulated them.

They can also:

• Take annual leave at the same time as their sick leave and receive their normal rate of pay, but you cannot require them to do this.
• Choose to have their statutory annual leave changed to sick leave (and receive SSP) if their scheduled holiday coincides with them being sick or injured just before taking their leave or whilst on it. They can then keep those days and arrange to take them at a later date. If there is insufficient time for them to take those days in the same holiday year, you must allow them to be carried forward into the next holiday year.

If they are dismissed whilst absent on sick leave, you must pay them for any untaken holidays from their statutory annual leave allowance.