Statutory Sick Pay (SSP) is the minimum amount an employer in the UK is legally required to pay eligible employees when they are off work due to illness. SSP is paid for up to 28 weeks and ensures employees receive financial support during periods of sickness.
What’s the SSP entitlement?
Statutory Sick Pay (SSP) entitles eligible employees to receive a weekly rate of £109.40 (as of the latest update) when they are on sick leave. Though the law determines a weekly rate, the amount of SSP is typically calculated by the day, since employees who miss work due to illness often take less than a week of sickness absence at a time.
SSP is paid for qualifying days, which are days an employee would have worked if not for the illness. Waiting days—typically the first three consecutive days of illness—do not count toward the SSP payment period.
The sick pay entitlement is a legal minimum; employees can receive more if their employer offers a sick pay scheme, and they should check their employment contract for details.
Some types of workers, like directors, educators, and agency workers, have special rules for SSP entitlements, so it’s important for employers to stay up to date with the latest regulations and HM Revenue and Customs (HMRC) guidance.
When do employers need to pay SSP?
Employers are required to start paying SSP after the initial waiting days and continue payment on qualifying days throughout the employee’s sick leave, as long as they meet eligibility criteria.
SSP is not paid on non-working days, such as rest days or holidays.
When should employers stop paying SSP?
Employers should stop paying SSP when any of the following occurs:
- The employee has been on sick leave for 28 weeks (the maximum entitlement period).
- The employee returns to work.
- The employee is no longer eligible due to other benefits or employment status changes.
- The employee has recovered and no longer meets the sickness requirement.
Eligibility requirements for SSP
Employees are generally eligible for SSP if they are an “employed earner.” A good rule of thumb is if they have an employer who makes National Insurance contributions on their behalf, they likely qualify for SSP.
Additionally, to qualify for Statutory Sick Pay (SSP), employees must meet specific eligibility requirements, including:
- Providing a fit note (also known as a sick note) from a doctor or healthcare provider for absences longer than seven days
- Earning an average weekly income that meets or exceeds the lower earnings limit (currently £123 per week as of the latest update)
- Being ill for more than three days in a row (not including non-working days)
Multiple periods of sickness that occur less than eight weeks apart may count as “linked,” meaning the three-day waiting period doesn’t restart with each new period of illness.
Part-time workers can qualify for SSP, but self-employed workers can’t.
Employees who are already receiving another benefit, such as statutory maternity pay, are not eligible for SSP.
What if an employee isn’t eligible for SSP?
If an employee does not qualify for SSP, the employer must provide them with an SSP1 form within seven days of their ineligibility. This form explains why they are not eligible for SSP and allows them to apply for other benefits. The form can be found at gov.uk.
How long can an employee get SSP?
Employees can receive SSP for up to 28 weeks. After this period, if they are still unable to work, they may be eligible to apply for other forms of support.
Frequently asked questions about SSP?
Do employers need to keep records of SSP?
Employers aren’t required to keep records of SSP they’ve paid to employees, but they should, since the HMRC may request records in the event of a dispute over payments. They can choose how to keep records of employees’ absences.
What happens if an employee disputes their SSP?
If an employee believes they are entitled to SSP but are not receiving it, they can contact HMRC’s Statutory Payment Dispute Team. This team helps resolve disputes between employees and employers regarding statutory payments, including SSP.
What is the Universal Credit (UC)
The Universal Credit is a tax credit that’s gradually replacing six other benefits: the working tax credit, child tax credit, housing benefit, income support, income-related employment and support allowance (ESA), and income-based jobseeker’s allowance (JSA). If an employee is not eligible for SSP or has exhausted their entitlement, they may apply for UC, which can provide support if they cannot work due to illness or incapacity. Eligibility and payments are calculated based on the individual's tax year income and circumstances.
Rippling and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors before engaging in any related activities or transactions.