SSP1 is the form an employer fills in when an employee can't get Statutory Sick Pay, or when their SSP has ended or is about to. The employer gives it to the employee, who can then use it to claim benefits such as Universal Credit or Employment and Support Allowance. The current version was updated on 12 October 2026 for the 2026 to 2027 rules.
Everything below comes from the SSP1 form (10/26) and GOV.UK's SSP guidance, as of October 2026.
When the employer must send SSP1
| Situation | Deadline |
|---|---|
| The employee doesn't qualify for SSP | Within 7 days of their first day off sick |
| SSP ends unexpectedly while they're still sick | Within 7 days of SSP ending |
| SSP is expected to end before the sickness does | On or before the beginning of the 23rd week |
An employer can also complete it before SSP ends if it knows the employee will be off for more than 28 weeks, so they can apply for ESA in time. If the employer ends the contract while the person is still sick, it should hand over a completed SSP1 too.
The reasons listed on the 2026 form
The employer ticks why SSP can't be paid from a given date. The 10/26 form lists these reasons:
- They got Employment and Support Allowance in the last 12 weeks.
- Their contract has ended or is ending, or they became sick after it ended.
- They've had SSP for 28 weeks in a row, or 28 weeks in total across spells 8 weeks or less apart.
- Their earnings in the 8 weeks before the absence were £0.
- They're expecting a baby or have just had one.
- They've been sick on and off for more than 3 years without going back to work for more than 8 weeks between spells.
- A trade dispute, legal custody, working outside the UK without employer's Class 1 contributions, not having started work yet, or not telling the employer about the sickness.
What the 2026 version tells you about the new SSP rules
Read the reasons closely and two changes stand out. The earnings reason now only covers earnings of £0 in the previous 8 weeks, and the linked-sickness reason counts spells of 1 full day or more, or 4 full days or more if the sickness was before 6 April 2026. In other words, for sickness from 6 April 2026 the form counts a spell from 1 full day, where it used to need 4. The weekly rate is £123.25 or 80% of average weekly earnings, whichever is lower, for up to 28 weeks.
Protections built into the form
- If the employer ended the contract solely or mainly to avoid paying SSP, it still has to pay.
- In a trade dispute, the employee may still get SSP if they were already getting it when the dispute began, or weren't directly involved.
- If the employee can get Statutory Maternity Pay, SSP isn't paid during the 39-week maternity pay period; without SMP, they may get Maternity Allowance instead. Our Statutory Maternity Pay guide covers that route.
What the employer fills in
| Section | What goes in it |
|---|---|
| If you are an employer | Name, signature, date, position in the firm, phone, email, address and stamp, plus a declaration that SSP continues up to the day before the date given |
| About your employee | Name, address, National Insurance number, payroll number, PAYE reference, and whether SSP was paid with its start and end dates |
| Why you cannot get Statutory Sick Pay | The date SSP stops and the reason, ticked from the list |
| Medical information | Whether medical evidence covering the unpaid period is enclosed |
The employer completes those sections and gives the whole form to the employee; it doesn't go to HMRC. The HMRC Employer helpline on 0300 200 3200 can help with SSP questions, and a Welsh version can be requested.
Medical evidence
The employer should return any medical information covering a period it can't pay SSP for, because the employee may need it for a benefit claim. A fit note can come from a doctor, nurse, pharmacist, physiotherapist or occupational therapist, and an employer can choose to accept an Allied Health Professional report instead. Employers can only ask for a fit note if the absence lasts more than 7 days in a row, including non-working days.
If you're the employee
- Read the reason ticked and the date SSP stops.
- If you disagree, ask your employer to explain. If you're still unsure, HMRC's Statutory Payments Dispute team can advise.
- Keep any medical information your employer returns.
- Apply for Universal Credit, or New Style ESA or Jobseeker's Allowance if you've paid enough National Insurance, usually in the last 2 full tax years.
SSP1 isn't a benefit claim on its own. It supports the claim you make.
The verdict
For employers, SSP1 is about timing: 7 days when SSP isn't due, the start of week 23 when it's running out. Use the 10/26 version, since the reasons changed with the 2026 rules, and send medical evidence back with it. For employees, it's the paperwork that gets the next payment moving. Our Statutory Sick Pay guide explains who qualifies in the first place.
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Frequently asked questions
What is an SSP1 form?
It's the employer form given to an employee who can't get Statutory Sick Pay, or whose SSP has come or is coming to an end, so they can claim benefit.
When must an employer send SSP1?
Within 7 days of the first day off sick if SSP isn't due, within 7 days if SSP ends unexpectedly, or by the start of the 23rd week if SSP will run out before the sickness does.
Is SSP1 a benefit claim?
No. It supports a claim for benefits such as Universal Credit or Employment and Support Allowance, but it isn't an application in itself.
How much is Statutory Sick Pay in 2026?
£123.25 a week or 80% of average weekly earnings, whichever is lower, for up to 28 weeks, as of October 2026.
What can I do if I disagree with my SSP1?
Ask your employer to explain the decision, and if you're still unsure, contact HMRC's Statutory Payments Dispute team for advice.
Does SSP1 get sent to HMRC?
No. The employer completes it and gives it to the employee, along with any medical information covering the period SSP can't be paid for.
