What is statutory sick pay (SSP) and how does it work?

What SSP is

Statutory Sick Pay is the floor that UK employers must pay eligible employees while they're off work sick. It's not optional, it's not a benefit, and it's not means-tested. If the eligibility criteria are met, SSP must be paid through normal payroll for up to 28 weeks of qualifying absence.

The current weekly rate is set by the government and reviewed each April. Always verify the current rate on gov.uk rather than relying on third-party sources — it changes annually.

Who's eligible

To qualify for SSP, an employee must:

• Have an employment contract (workers can also qualify)
• Earn at least the Lower Earnings Limit for National Insurance (£123 a week for 2024–25)
• Have been off sick for at least four days in a row, including non-working days
• Notify the employer within the deadline set in the contract (or seven days by default)
• Provide evidence — self-certification for the first seven days, fit note from day eight

Eligibility is assessed each time a new period of incapacity for work starts.

The four-day rule

SSP only kicks in once the worker has been off for four consecutive days. The first three are waiting days — no SSP payable. From day four onwards, SSP is paid only on qualifying days (the days the worker normally works).

So a worker normally Monday–Friday, off sick Monday to Friday, gets SSP for Thursday and Friday only — Monday/Tuesday/Wednesday are waiting days, and Saturday/Sunday aren't qualifying days.

The linking rule

Periods of sickness within eight weeks of each other are linked into a single period of incapacity for work. Two consequences:

1. The waiting days are not repeated — once served in the first spell, they don't reset.
2. The 28-week SSP cap counts across both linked spells.

If a worker has chronic intermittent illness (recurring back pain, frequent flare-ups), the linking rule prevents them from constantly losing waiting-day coverage. It also means the SSP entitlement doesn't reset.

Payment mechanics

SSP is paid through normal payroll. PAYE income tax and National Insurance are deducted as for normal pay. It appears as a line on the payslip but is not separately distinguishable for tax purposes.

The employer pays SSP in full — they cannot reclaim it from HMRC (the Percentage Threshold Scheme that allowed limited reclamation was abolished in April 2014).

Company sick pay

Most employers offer enhanced sick pay above the SSP minimum — full pay for the first month, half pay for the second, that kind of thing. Two important points:

• Company sick pay typically includes SSP — it doesn't pay on top. So an employee on full company sick pay receives full pay (which absorbs the SSP).
• The contract must spell out the entitlement. Verbal promises or "previous practice" can become contractual through custom and practice, so be deliberate about what's written.

When SSP stops

SSP ends when:

• The employee returns to work
• 28 weeks of SSP have been paid in a single linked period
• The employee's employment contract ends
• The employee starts receiving Statutory Maternity Pay or other statutory family payments

After 28 weeks, the employee may be able to claim Universal Credit or Employment and Support Allowance — the employer should issue an SSP1 form so the worker can apply.

Disability and reasonable adjustments

Long-term sickness often overlaps with disability under the Equality Act 2010. If an absence is disability-related:

• The employer must consider reasonable adjustments before disciplinary or capability action
• Absence-management policies may need to be applied differently
• Trigger points (e.g. Bradford Factor scores) may need to discount disability-related absence

Treating disability-related absence the same as other absence can amount to disability discrimination — and the SSP cap of 28 weeks doesn't bring the employer's Equality Act duties to an end.

Common mistakes

Paying SSP from day one

Common in payroll software with optimistic defaults. The first three days are waiting days — no SSP unless the contract pays through them as company sick pay.

Treating linked periods as new

If a worker came back to work for fewer than eight weeks before going off sick again, the new spell links to the old one. The waiting days don't repeat, and the 28-week count continues.

Ignoring the Lower Earnings Limit

Workers earning less than £123 a week (2024–25) are not eligible for SSP, even if they're off sick. The employer should refer them to claim Universal Credit instead.

Forgetting the SSP1

When SSP runs out (28 weeks reached), the employer must issue Form SSP1 to the worker. This is the trigger for them to claim alternative benefits. Forgetting it can leave the worker without income through no fault of their own.

Putting it into practice

A robust SSP process needs:

1. Sickness absence start date logged accurately (including weekend/non-working days for the four-day count)
2. Self-certification for absences up to seven days
3. Fit notes for absences from day eight onwards
4. Linking rule applied for repeat absences
5. SSP entitlement tracked across rolling 28-week windows
6. SSP1 form issued automatically on cap reach
7. Records kept for at least three years from the end of the tax year

When in doubt, check the rate, the eligibility, and the linking rule against the current gov.uk guidance — these are the three places SSP errors usually come from.