How to Handle Statutory Sick Pay (SSP): Eligibility, Rates, and Records

When an employee calls in sick, your first concern is probably coverage and deadlines. Your second is payroll: statutory sick pay (SSP). If you're running a small team without an HR department, you're handling this yourself. Here's what you need to know about how to handle statutory sick pay — the qualifications, the calculations, and what happens when it ends.

What Is Statutory Sick Pay?

Statutory Sick Pay is the legal minimum you must pay when an employee is off work due to illness. It's not a government benefit — you pay it through payroll, like regular wages. The government sets the rate each April; it's a flat weekly amount, the same for all employees earning above the Lower Earnings Limit threshold.

SSP is payable for up to 28 weeks per sickness period. After that, your employee may claim Employment and Support Allowance or Universal Credit from the government.

If you offer your own occupational sick pay (full pay for four weeks, then half pay, etc.), SSP is included within it — you don't pay SSP on top. The key is to clearly state in your handbook what employees receive during sickness.

The current weekly rate is [STAT NEEDED: 2026 SSP rate from gov.uk]. It's the same regardless of salary, provided the employee earns above the Lower Earnings Limit.

Who Qualifies and How SSP Is Calculated

Eligibility conditions:

Your employee must meet all of these to qualify:

They're classed as an employee — Self-employed people, agency workers, and directors without an employment contract don't qualify.
They've started work — SSP begins from day one, provided they've done some work.
They're sick for four or more consecutive days — Weekends count. The first three qualifying days are "waiting days" (no SSP paid).
Their average earnings meet the Lower Earnings Limit — If below, they claim government benefits instead.
They've notified you of sickness — They must follow your notification procedure, or tell you within seven days.

Employees on maternity leave, in a disqualification period, or who've already received 28 weeks of SSP in a linked period don't qualify for further SSP.

Qualifying days and waiting days:

Qualifying days are the days your employee would normally work. If they work Monday to Friday, those are their five qualifying days. Weekends don't count.

The first three qualifying days of any sickness period are "waiting days" — you don't pay SSP for these. SSP starts on the fourth qualifying day.

Key rule: if your employee was sick within the last eight weeks and falls ill again, sickness periods fewer than eight weeks apart are "linked." Waiting days don't reset — SSP resumes immediately.

The calculation:

Identify qualifying days for the employee.
Count four or more consecutive days of sickness.
Apply waiting days (no SSP for the first three unless linked).
Calculate the daily rate: weekly SSP rate ÷ number of qualifying days per week.
Multiply daily rate by payable days.

Example: Your employee works five days a week and the weekly SSP rate is [STAT NEEDED]. They're off sick for two weeks (ten days):

Daily rate: [STAT NEEDED] ÷ 5 = [daily amount]
Waiting days: 3 (unpaid)
Payable days: 7 (from day 4 onwards)
SSP owed: 7 × [daily amount]

SSP is subject to income tax and National Insurance like regular wages. It's processed through your normal payroll and reported to HMRC via RTI.

Managing Sickness: Evidence and Absence Tracking

Self-certification (days 1–7):

For the first seven days, self-certification is enough — no doctor's note required. A simple statement ("I was unwell") suffices. Many employers use a form, but there's no legal requirement for a specific format.

Fit notes (day 8 onwards):

From day eight onwards, you can require a fit note (Statement of Fitness for Work) from their GP. The fit note will say:

Not fit for work — They should stay home.
May be fit for work — The doctor suggests adjustments (lighter duties, flexible hours) that might help.

If the fit note suggests adjustments you can't make, treat the employee as not fit for work and continue SSP.

Tracking absence patterns:

You must keep sickness records for at least three years: dates of sickness, qualifying days, SSP payments, and supporting evidence. Beyond compliance, these records help you spot patterns. Frequent short absences become visible, which is the first step in an absence-management conversation. See our guide to managing absence and sickness records for how to have these conversations fairly under the ACAS framework.

When SSP Ends and Your Ongoing Obligations

When to stop paying SSP:

SSP ends when:

The employee returns to work
They've received 28 weeks of SSP (in this period or linked periods)
Their contract ends
They start maternity or paternity pay
They're taken into legal custody

The SSP1 form:

When SSP ends after 28 weeks, issue an SSP1 form. This confirms they've exhausted their SSP entitlement and allows them to apply for Employment and Support Allowance or Universal Credit from the government. This is a legal requirement — don't skip it.

Occupational sick pay policies:

If you offer occupational sick pay that's more generous than SSP (for example, full pay for the first four weeks), SSP is included within that amount — you don't pay SSP separately. Make sure your policy is clear in writing so employees know what they receive during sickness and at what point SSP takes over.

Processing through payroll:

When you run payroll for a period covering sickness:

Replace normal pay with SSP for absent days (unless your occupational scheme is more generous)
Deduct income tax and National Insurance as normal
Report via RTI to HMRC

Most payroll software automates SSP calculations and record retention. If you're managing payroll manually, errors are common. See our guide to payroll for different pay frequencies if you're handling multiple payment schedules.

Related Statutory Pay and Leave Entitlements

SSP is one of several statutory pay requirements. Your business may also deal with statutory maternity pay, statutory paternity and shared parental pay, and other leave entitlements covered in our guide to UK statutory leave.

For more on managing difficult situations and disciplinary processes, see our guide to handling grievances under the ACAS Code.

Frequently Asked Questions

What's the difference between SSP and my own sick pay policy? SSP is the legal minimum. Your occupational sick pay is what you choose to offer above (or in place of) SSP, as long as it meets the statutory minimum. For example, you might pay full salary for four weeks, then SSP only. Be clear in your contract or handbook about what employees receive during sickness.

Can I ask for a fit note before day eight? No. For the first seven days, self-certification is all you can request. From day eight onwards, you can require a fit note. Some employers ask for self-certification earlier as a policy choice, but you can't require a GP note before day eight.

What happens if an employee doesn't qualify for SSP? You must tell them within seven days of their sickness notification. Provide an SSP1 form so they can claim government support (Universal Credit, Employment and Support Allowance). This is a legal requirement, not optional.

Do I have to keep paying SSP if someone's been off for months? SSP lasts up to 28 weeks in a linked sickness period. After 28 weeks, it ends, and you must issue an SSP1 form. Their entitlement is exhausted.

Is SSP subject to tax and National Insurance? Yes. SSP is treated as wages for tax purposes. Deduct income tax and National Insurance from SSP just like regular pay.

How do linked sickness periods work? If your employee is sick again within eight weeks of their last sickness ending, the two periods are linked. Waiting days don't reset — SSP resumes immediately from the first qualifying day of the new sickness. If more than eight weeks pass, they're separate, and waiting days apply again.

The Bottom Line

SSP is one of those obligations that feels unfamiliar each time it comes up. The conditions are specific, waiting days complicate the calculation, and the evidence rules change halfway through. It's easy to get wrong if you're managing it manually.

Modern payroll platforms like Relentify automate SSP calculations, track waiting days, and maintain three-year records automatically. Combine that with integrated absence tracking, and you've got visibility of sickness patterns without spreadsheet headaches.

For most small businesses with more than a handful of employees, automating SSP alone saves enough time to justify the platform. Try Relentify free for 14 days and see how much simpler payroll and absence management can be.