Statutory Sick Pay (SSP) is a crucial part of employee benefits in the UK, ensuring workers receive financial support when they are unable to work due to illness. In 2023, around 1.9 million employees received SSP, highlighting its vital role in workplace welfare. For employers, understanding SSP rules is essential to stay compliant and manage costs effectively.
| SSP Key Figures 2026/27 | Amount / Detail |
|---|---|
| Weekly SSP Rate | £112.75 |
| Minimum Earnings Threshold | £123 per week |
| Maximum SSP Duration | 28 weeks |
| Waiting Days (Unpaid) | First 3 qualifying days |
SSP Rate and Eligibility Criteria
For the tax year 2026/27, the weekly rate of Statutory Sick Pay is £112.75. This amount is paid by employers to eligible employees who are off sick for four or more consecutive days, including non-working days such as weekends or bank holidays. It is important to note that SSP is only payable after the first three 'waiting days,' which are unpaid.
To qualify, employees must earn at least £123 per week (the Lower Earnings Limit) and have been off work due to illness for at least four days in a row. Both full-time and part-time workers can claim SSP if they meet these conditions. However, agency workers and employees on zero-hours contracts are also eligible if they satisfy the earnings and employment criteria.
Who Is Not Eligible for SSP?
Some individuals are excluded from SSP entitlement, including:
- Self-employed individuals
- Employees already receiving Statutory Maternity Pay or Statutory Paternity Pay
- Employees on long-term sick leave who have exhausted their SSP entitlement
- Employees on strike or whose illness is due to certain excluded conditions, such as injuries from work accidents covered by other benefits
How Long Must Employers Pay SSP?
Employers are required to pay SSP for up to 28 weeks for each period of sickness absence. If an employee remains off sick beyond 28 weeks, SSP payments stop, but the employee may be eligible for other benefits such as Employment and Support Allowance (ESA) through the Department for Work and Pensions (DWP).
If an employee has multiple periods of sickness separated by a break of eight weeks or less, these can be linked, and SSP payments may continue without restarting the waiting days. However, if the break exceeds eight weeks, a new SSP claim period begins.
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Employer Obligations When Paying SSP
Employers must keep accurate records of all SSP payments and sickness absences for at least three years, as required by HMRC. This documentation is essential for audits and to support SSP reclaim claims.
When an employee reports sick, employers should:
- Obtain a self-certification form for sickness lasting up to 7 days, or a fit note from a GP if absence exceeds 7 days.
- Check the employee’s eligibility based on earnings and employment conditions.
- Calculate SSP payments correctly, ensuring payment starts after the three waiting days.
- Make SSP payments on normal paydays alongside salary or wages.
- Maintain records and issue SSP payment details on payslips.
Failure to comply with these obligations can result in penalties and interest charges from HMRC.
Reclaiming SSP Through SSP Rebate
Small employers can reclaim up to two weeks of SSP per employee per tax year through the Statutory Sick Pay Rebate Scheme. To qualify, employers must have a PAYE scheme and fewer than 250 employees as of 30 November 2024.
Claims for SSP rebates are made through the HMRC Basic PAYE Tools software or payroll software that supports the process. Employers submit the amount of SSP paid, and HMRC reimburses the qualifying sums, reducing the employer’s National Insurance Contributions (NICs) liability.
Managing Long-Term Sickness Absence
Long-term sickness absence (beyond 28 weeks) requires careful management to support both the employee and business continuity. Once SSP ends, employees may apply for other benefits like Employment and Support Allowance (ESA) or Universal Credit.
Employers should:
- Maintain regular contact with the employee, respecting their privacy.
- Consider adjustments or phased returns to work where possible.
- Review the employee’s contract and company sick pay policies for any additional entitlements.
- Seek occupational health advice if necessary.
Handling long-term sickness sensitively helps reduce turnover and supports employee wellbeing.
- SSP is currently £112.75 per week for 2026/26 and payable after three waiting days.
- Employees must earn at least £123 per week and be off sick for four or more days to qualify.
- Employers must pay SSP for up to 28 weeks per sickness period and keep detailed records.
- Small employers with fewer than 250 staff can reclaim SSP payments via HMRC’s rebate scheme.
- Long-term sickness absences require additional support and may involve other benefit claims.
Can employers pay more than the statutory SSP rate?
Yes, employers can offer enhanced sick pay schemes above the statutory SSP rate. Many businesses provide contractual or occupational sick pay to support employees beyond the legal minimum.
How do I calculate SSP for employees who work irregular hours?
For employees with irregular hours or variable pay, SSP is calculated based on their average weekly earnings over the previous 8 weeks before the sickness started, ensuring the amount meets or exceeds the minimum earnings threshold.
What happens if an employee's sickness lasts less than four days?
SSP is not payable for sickness absences of less than four consecutive days. Employers may use their own sick pay policies to provide pay for shorter absences if desired.
Official Sources
* GOV.UK: Set up a business · * HMRC: Income Tax rates · * HMRC: Corporation Tax · * HMRC: VAT registration