Statutory Sick Pay (SSP) (UK)
The legal minimum amount UK employers must pay employees who are too ill to work, currently set at GBP 116.75 per week for up to 28 weeks, subject to qualifying conditions including a minimum earnings threshold and a 3-day waiting period before payments begin.
What Is Statutory Sick Pay (SSP)?
Key Takeaways
- ✓SSP is the legal minimum employers must pay sick employees in England, Scotland, and Wales. Northern Ireland has an equivalent system.
- ✓The rate is GBP 116.75/week (2024-25), well below the National Living Wage. Most employers offer occupational sick pay that tops up or replaces SSP.
- ✓SSP starts after 3 "waiting days" of illness. Employees receive nothing for the first 3 qualifying days they're off sick.
- ✓The employee must earn at least the Lower Earnings Limit (GBP 123/week in 2024-25) to qualify. Low-paid and zero-hours workers may fall below this threshold.
- ✓SSP lasts up to 28 weeks. After that, the employee may qualify for Employment and Support Allowance (ESA) from the government.
Statutory Sick Pay is the UK's safety net for sick workers. It's also one of the least generous in Europe. At GBP 116.75 per week, SSP provides just 29% of median weekly earnings, compared to Germany's 100% salary continuation for 6 weeks or the Netherlands' 70% for 2 years. The system works like this: when an employee is too sick to work, the employer pays SSP from the fourth qualifying day of illness for up to 28 weeks. The employer bears the full cost (there's no government reimbursement for most employers, unlike the pre-2014 Percentage Threshold Scheme). After 28 weeks, SSP ends and the employee transitions to state benefits. Because SSP is so low, most employers provide occupational sick pay (OSP) schemes that pay a higher rate, often full salary for a specified number of weeks. These schemes are contractual, not statutory, and their terms vary by employer. A typical OSP scheme might offer 4 weeks of full pay followed by 4 weeks of half pay, then SSP for the remainder. For HR teams, SSP administration requires careful tracking of qualifying days, linking periods of incapacity, and managing the transition to ESA when SSP expires.
Who Qualifies for SSP
Not every worker qualifies. SSP has specific eligibility criteria that exclude certain groups.
| Criterion | Requirement | What Happens If Not Met |
|---|---|---|
| Employment status | Must be an employee (not self-employed or an agency worker paid through an agency's PAYE) | Claim ESA directly from the government instead |
| Earnings | Average weekly earnings must equal or exceed the Lower Earnings Limit (GBP 123/week for 2024-25) | No SSP entitlement; may claim Universal Credit or ESA |
| Period of incapacity | Must be sick for 4+ consecutive days (including weekends and non-working days) | No SSP for illness lasting 3 days or fewer |
| Notification | Employee must notify employer of sickness within the employer's deadline (or 7 days if no deadline set) | Employer can withhold SSP for late notification |
| Evidence | Self-certification for first 7 days; fit note from GP for day 8 onward | Employer can withhold SSP until evidence is provided |
| Exclusions | Not within the first 12 weeks of a new SSP period following a previous one (linking rule) | No SSP if periods link and 28 weeks is exhausted |
How SSP Is Calculated and Paid
SSP follows a structured process from notification to payment.
Qualifying days
Qualifying days are the days the employee is normally required to work. SSP is only paid for qualifying days. If an employee works Monday to Friday and is sick for a full week (7 calendar days), they have 5 qualifying days. The first 3 qualifying days are waiting days with no pay. SSP is paid for the remaining 2 qualifying days of that week. From the second week onward, all 5 qualifying days receive SSP.
Waiting days
The first 3 qualifying days of any period of incapacity for work (PIW) are waiting days. No SSP is paid for these days. The waiting days only apply once per PIW. If an employee is sick for 3 weeks, the waiting days are the first 3 qualifying days only. However, if two periods of sickness are separated by 8 weeks or fewer, they link into a single PIW, and no new waiting days apply for the second period. This linking rule prevents employers from having to restart the waiting period for recurring illness.
Payment through payroll
SSP is paid through the normal payroll process, subject to tax and National Insurance deductions. It replaces the employee's normal pay (or supplements it if OSP is also provided). The employer records SSP separately in payroll records. HMRC doesn't reimburse employers for SSP costs (the Percentage Threshold Scheme was abolished in 2014), so SSP is a direct employer expense.
Occupational Sick Pay: Going Beyond SSP
Most UK employers offer occupational sick pay (OSP) that provides higher payments than the statutory minimum.
Common OSP structures
There's no standard OSP model. Typical schemes include full pay for X weeks followed by half pay for Y weeks, then SSP only. Common structures: public sector (6 months full pay + 6 months half pay), large private employers (4-8 weeks full pay + 4-8 weeks half pay), and small employers (often SSP only or 1-2 weeks full pay + SSP). OSP terms are set in the employment contract or company handbook and become contractual once communicated.
Design considerations
When designing an OSP scheme, consider the service-based approach: longer-serving employees receive more generous sick pay. A typical scale might be 1 year of service = 2 weeks full pay + 2 weeks half pay, 3 years = 4 weeks full pay + 4 weeks half pay, 5 years = 6 weeks + 6 weeks. Also consider whether OSP includes or is in addition to SSP. If the contract says "4 weeks full pay followed by SSP," the employee gets 4 weeks at full salary and then drops to GBP 116.75/week. If it says "4 weeks full pay inclusive of SSP," the employer is only topping up the difference between SSP and full pay for those 4 weeks.
When SSP Ends: Transition to State Benefits
After 28 weeks of SSP, the employer's obligation ends and the employee may need to claim government benefits.
Form SSP1
When SSP is about to end (or if the employee doesn't qualify), the employer must issue form SSP1. This form tells the employee that SSP has ended (or why it can't be paid) and provides the information needed to claim Employment and Support Allowance (ESA) or Universal Credit from the Department for Work and Pensions. Employers should issue SSP1 at least 4 weeks before SSP is due to expire, giving the employee time to make their benefits claim without a gap in income.
Employment and Support Allowance (ESA)
ESA is the main government benefit for people who can't work due to illness or disability. It's assessed through the Work Capability Assessment, which evaluates the employee's ability to work. ESA has two components: the assessment phase (up to 13 weeks at a reduced rate) and the main phase (either the work-related activity group or the support group, with different rates). Note that for new claims, Universal Credit has largely replaced ESA. The employee should check their eligibility for both.
UK Sick Leave and SSP Statistics [2026]
Data on how sickness absence and SSP function in the UK labor market.
Practical Tips for UK Employers
Managing SSP and sickness absence effectively requires good processes and clear communication.
- Set a clear sickness notification procedure in your employee handbook. Specify who the employee must contact, by what time, and through what method (phone call, not text, is the most common requirement). Late notification is one of the few grounds for withholding SSP.
- Track the 8-week linking rule carefully. If an employee has multiple short absences within 8 weeks, they form a single PIW. This affects waiting days and the 28-week SSP clock. Your payroll system should handle this automatically, but verify it's configured correctly.
- Don't assume an employee is "on SSP" just because they're sick. Check eligibility every time. Earnings may have dropped below the LEL due to reduced hours, or the employee may have exhausted their 28 weeks from a previous linked period.
- Review your OSP scheme every 2-3 years. SSP hasn't kept pace with inflation, and neither have many employer schemes. If your scheme was designed in 2015, the half-pay provisions may now be less than the National Living Wage, creating compliance issues.
- Issue SSP1 forms proactively. Don't wait for the employee to ask. Four weeks before SSP expires, send the form with a cover letter explaining their options. This is both a legal requirement and a duty of care.
Frequently Asked Questions
Can an employer pay less than SSP?
Do employees on zero-hours contracts get SSP?
Can an employer ask for the reason for illness?
What if SSP runs out but the employee is still sick?
Is SSP taxable?
Written by Adithyan RK