Employers guide to statutory sick pay in the UK

Learn what you need to know about statutory sick pay (SSP), so you can be sure your business stays on the right side of the law

A person is lying on a bed covered with a white blanket and a red and white quilt. The person's hair is tied up in a bun.

Sick days happen. Whether it’s flu season, a surprise surgery, or long-term health issues. And as an employer in the UK, it’s your legal duty to handle them properly. The cornerstone of that? statutory sick pay (SSP).

That’s why we’re breaking down everything you need to know about SSP, so when you manage staff sickness you know, who’s entitled, how much to pay, and how to keep your business compliant.

What is statutory sick pay (SSP)?

Statutory sick pay (SSP) is the legal minimum employers must pay eligible employees when they’re off work due to sickness.

It’s not a “nice to have”—it’s a legal requirement. Even if your employee has only worked for you for a short time or on a part-time contract.

How much is statutory sick pay 

As of April 2026, the SSP rate is:

  • £ £123.25 per week or 80% of your average weekly earnings, whichever is lower.

It’s paid through your usual payroll system, just like wages – with tax and National Insurance deductions applied.

SSP is now a day one right

From 6 April 2026, significant changes to Statutory Sick Pay (SSP) were implemented under the Employment Rights Act 2025, making it a day-one right. Key changes include:

Day-One Eligibility: All workers are now entitled to SSP from their first full day of absence. Previously, SSP was payable only after three waiting days of absence, which has now been abolished.

Removal of the Lower Earnings Limit: The minimum earnings threshold has been removed. Previously, workers had to earn above the Lower Earnings Limit (LEL) to qualify for SSP. Now, all workers are eligible for SSP regardless of their earnings level.

New Payment Structure: SSP is now paid at the lower of:

  • 80% of the worker's usual weekly earnings, or

  • A flat rate, which is currently set at £123.25 per week. For example, a worker earning £110 per week who would not have been eligible for SSP before the changes would now receive £88 per week (80% of their earnings).

Who is entitled to statutory sick pay?

To qualify for SSP, your employee must:

  • The worker must be classed as employed for tax purposes and must have started doing work for you.

  • Must report their sickness within your required deadline. This should be specified within your employment contracts. If not this should be within 7 days.

  • Workers on zero-hours contracts may also qualify for SSP, provided they meet the general eligibility criteria, including having a sufficient relationship with the company.

  • Employees may need to provide medical evidence (e.g., a fit note) if their sickness lasts more than seven days.

How long is SSP paid for?

You’re legally required to pay SSP for up to 28 weeks of sick leave.

If the employee is off for longer than that, you can:

How to calculate statutory sick pay

Calculate the daily rate

Calculate the daily rate: Divide the weekly SSP rate by the number of qualifying days the employee normally works each week.

Example:

  • Weekly SSP = £123.25

  • Employee normally works 5 days a week (Mon–Fri)

  • Daily SSP = £123.25/5 = £24.65 per day

Calculate the total SSP owed

Multiply the employee’s daily SSP rate by the number of qualifying days they were off sick.

Linked Periods of Sickness

If your employee has more than one sickness absence close together, they may count as one continuous period.

A linked period of sickness occurs when multiple absences happen with less than 56 days between them. In such cases, they are treated as a single period for SSP purposes.

If an employee exhausts their 28-week entitlement, the employer must issue form SSP1 to enable the employee to claim Employment and Support Allowance (ESA) or other benefits.

This is helpful to know if someone’s struggling with a recurring condition.

What isn’t covered under SSP?

There are a few situations where SSP doesn’t apply, and it’s important to know what they are. SSP does not apply if your employee:

  • Is self-employed or freelance

  • Is on maternity, paternity, adoption, or shared parental leave and receiving other forms of statutory payments

  • Has already received 28 weeks of SSP

  • Is off work due to a strike

  • Is in custody or serving a prison sentence

It’s also worth noting, that employees don’t qualify if they haven’t yet started working for you (even if they’ve signed a contract), or if they were already off sick before their first day.

Get help with statutory sick pay from BrightHR

Statutory sick pay is a crucial aspect of employment law that employers must comply with. It is essential for you to understand your obligations and responsibilities when it comes to providing sick pay to your employees.

Having  smart absence management software can help ensure that you are in line with the law, especially when backed by 24/7 employment law advice.

FAQs

Q. QuestionWhat is Statutory Sick Pay (SSP)?

Q. QuestionWho is eligible for SSP?

Q. QuestionWhat is the SSP rate for 2026-27?

Q. QuestionWhen must SSP be paid and for how long?

Q. QuestionDoes SSP apply to part-time workers, zero-hours or irregular hours contracts?


Lucy Cobb

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