Statutory Sick Pay (SSP) is the minimum sick pay UK employers must pay eligible employees who are too ill to work. As of October 2026, GOV.UK puts it at £123.25 a week or four-fifths of average weekly earnings, whichever is lower, paid by the employer for up to 28 weeks.
You can pay more through a company sick pay scheme, but never less. If you employ people, this is one of the rules you'll use most, and a handful of the details surprise people.
How SSP is worked out
| Rule | What GOV.UK says |
|---|---|
| Weekly rate | £123.25 or four-fifths of average weekly earnings, whichever is lower |
| How long | Up to 28 weeks |
| Which days | The days the employee normally works, called qualifying days |
| Average earnings | Usually based on an 8-week period; employees paid for less than 8 weeks still qualify |
| How it's paid | Like wages, on the normal payday, with tax and National Insurance deducted |
| More than one job | An employee can qualify for SSP from each employer |
GOV.UK's SSP calculator works out the daily rate for you, which is handy for part-time staff with unusual working patterns.
When SSP starts and stops
SSP is paid when an employee is sick for at least one full working day. Two details catch people out:
- If the employee works for a minute or more before going home sick, that day can't count as a sick day.
- If someone working a shift that ends the next day becomes sick during or after it, they're not eligible for SSP for that shift.
It stops when the employee comes back to work or no longer qualifies. And it doesn't disappear if your business does: GOV.UK says you may still have to pay SSP even if you stop trading.
Who doesn't qualify
To qualify, an employee needs an employment contract, must have done some work under it, must have been sick for at least one full working day and must give you notice and proof when needed. GOV.UK lists the exceptions. An employee doesn't get SSP if they:
- have already had the maximum 28 weeks
- are getting Statutory Maternity Pay or Maternity Allowance
- are off with a pregnancy-related illness in the 4 weeks before the week their baby is due
- were in custody or on strike on the first day of sickness
- are working outside the EU and you're not liable for their National Insurance
- received Employment and Support Allowance within 12 weeks of starting or returning to work for you
Notice and fit notes: what you can and can't ask for
This is the area where employers can overreach. The rules are on the employee's side:
- The employee should tell you they're sick within the time limit you set, or 7 days if you haven't set one.
- You can't insist they tell you in person or on a special form.
- You don't have to pay SSP for days they were late telling you, unless there's a good reason.
- You can only ask for a fit note if they're off for more than 7 days in a row, including non-working days.
- You can't withhold SSP because the fit note arrives late.
GOV.UK's own example: someone who works Monday to Friday is sick from Monday 2 June, your limit is 5 days, and they only tell you on Monday 9 June. You don't pay SSP for the 2 days they were late, and SSP starts on 9 June. Fit notes can come from a GP or hospital doctor, a registered nurse, an occupational therapist, a pharmacist or a physiotherapist, and they can be printed or digital.
Linked periods and the SSP1 form
Regular bouts of sickness can count as one linked period if each lasts at least one full working day and they're 8 weeks or less apart. A continuous series of linked periods lasting more than 3 years ends SSP eligibility. When SSP ends or doesn't apply, the employee needs form SSP1 to support a claim for Universal Credit or Employment and Support Allowance:
- SSP ends unexpectedly while they're still sick: send SSP1 within 7 days.
- SSP is expected to end before the sickness does: send it on or before the start of the 23rd week.
- They don't qualify at all: send it within 7 days of their first day off sick.
Records and disputes
GOV.UK lets you choose how you keep records of sickness absence, but HMRC may need to see them if there's a dispute over SSP. If an employee thinks a refusal is unfair, they can appeal to HMRC, and the SSP1 form tells them how. Some employment types, such as agency workers, directors and educational workers, have different rules, so check those before you apply the standard ones. If you know an employee will be off for more than 28 weeks, you can complete the SSP1 before SSP ends so they can apply for ESA in good time.
Holiday while off sick
Statutory annual leave keeps building up while an employee is off sick, however long they're off, and it can be taken during sick leave. You can't force someone to take annual leave when they're eligible for sick leave. My guide to HR software for small businesses covers tools that track absence, and most UK payroll software calculates SSP and qualifying days automatically.
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My verdict
Write your sickness reporting rules into the contract or handbook, keep them reasonable, and don't ask for a fit note in the first week. Pay SSP for every qualifying day once someone has been sick for a full working day, track linked periods, and send the SSP1 on time. It's a modest weekly amount, but getting the process wrong is what turns a sick day into a dispute.
Time off for illness is separate from annual leave, and our UK holiday entitlement guide explains how holiday works.
Frequently asked questions
How much is Statutory Sick Pay?
As of October 2026, GOV.UK says SSP is £123.25 a week or four-fifths of average weekly earnings, whichever is lower.
How long can you get SSP for?
Up to 28 weeks.
Can my employer ask for a sick note straight away?
No. An employer can only ask for a fit note if you're off for more than 7 days in a row, including non-working days.
Does SSP get taxed?
Yes. It's paid like wages, with tax and National Insurance deducted.
Can I get SSP from two jobs?
Yes. GOV.UK says employees can qualify for SSP from more than one job.
Do I still build up holiday while on sick leave?
Yes. Statutory annual leave accrues while an employee is off sick, however long they're off.
