What is Statutory Sick Pay (SSP)?

Statutory Sick Pay (SSP) is the minimum amount employers in the UK must pay to employees who are off work due to illness. It's a legal requirement under the Social Security Contributions and Benefits Act 1992.

Current SSP Rates

Since 6 April 2026, SSP is the lower of the flat weekly rate or 80% of the employee's average weekly earnings. The flat rate is a ceiling, not the amount everyone receives.

Tax Year	Weekly Rate
2024-25	£116.75
2025-26	£118.75
2026-27	£123.25 (ceiling, or 80% of AWE if lower)

The 80% figure is the one that applies below £154.06 a week (£123.25 ÷ 0.8). So an employee averaging £140 a week receives £112, not £123.25.

Who Qualifies for SSP?

To be eligible for SSP, an employee must:

• Be an employee - Self-employed workers don't qualify
• Be off sick for 4 or more consecutive days - This is called a Period of Incapacity for Work (PIW), and non-working days such as weekends count toward the 4
• Notify their employer within the required timeframe - Usually within 7 days, unless the employer specifies otherwise

There is no minimum earnings requirement. The Lower Earnings Limit was removed as a condition of SSP entitlement on 6 April 2026, so part-time and low-paid employees who were previously excluded outright now qualify. They receive 80% of their average weekly earnings rather than nothing.

Waiting Days Have Been Abolished

Until 5 April 2026, SSP was not paid for the first 3 qualifying days of sickness — the "waiting days". These no longer exist. Since 6 April 2026, SSP is payable from the first qualifying day of a qualifying absence, so an employee off sick for 7 days now receives 7 days of SSP rather than 4.

This was made by the Employment Rights Act 2025.

Note what this does not change: the absence must still reach 4 consecutive days to form a Period of Incapacity for Work. Day 1 payment means SSP is paid from the first day of a qualifying absence, not that any single day off sick is payable. An employee off for 2 days still gets no SSP.

How Long Does SSP Last?

You can receive SSP for a maximum of 28 weeks in a single period of sickness. After this, you may need to claim Employment and Support Allowance (ESA) or Universal Credit.

When SSP is Not Payable

Employers don't have to pay SSP if the employee:

• Has already received 28 weeks of SSP
• Is in legal custody
• Is receiving Statutory Maternity Pay or Maternity Allowance
• Is on strike
• Hasn't done any work under the contract

Employer Obligations

As an employer, you must:

1. Pay SSP to eligible employees who are off sick
2. Keep records of SSP payments for at least 3 years
3. Provide employees with form SSP1 if you can't pay SSP, explaining why

Can Employers Pay More Than SSP?

Yes. Many employers offer enhanced sick pay schemes that pay more than the statutory minimum. This is called "company sick pay" or "occupational sick pay". The terms should be set out in the employment contract.