Statutory Sick Pay (SSP) is the minimum amount employers must pay employees who are too ill to work. It is funded entirely by the employer — there is no government reimbursement (except in limited pandemic-related circumstances). Understanding SSP rules is essential for managing absence effectively.
Eligibility
To qualify for SSP, an employee must:
- Be classed as an employee (not self-employed)
- Have done some work under their contract
- Earn at or above the Lower Earnings Limit (LEL) for National Insurance
- Have been ill for at least 4 consecutive days (including non-working days)
- Notify the employer within any deadline set (or within 7 days if no deadline exists)
How It Works
- Waiting days: The first 3 qualifying days are "waiting days" — SSP is not paid for these
- Qualifying days: SSP is paid for the days the employee would normally work
- Duration: Up to 28 weeks in a single period of incapacity for work
- Rate: A flat weekly rate set by the government (check the current rate on GOV.UK)
- Tax and NI: SSP is subject to income tax and National Insurance contributions
Periods of Incapacity for Work
A period of incapacity for work (PIW) is any period of 4 or more consecutive days of sickness. If two PIWs are separated by 8 weeks or less, they are linked and treated as one — meaning the waiting days do not apply again.
Evidence of Sickness
- Days 1-7: The employee can self-certify (no doctor's note needed)
- Day 8 onwards: The employer can require a fit note (Statement of Fitness for Work) from a doctor
Contractual Sick Pay
Many employers offer contractual (enhanced) sick pay above the SSP rate. This is a matter for the employment contract — there is no legal obligation to offer it, but it can be important for attracting and retaining staff. Contractual sick pay usually includes SSP within it (not on top of it).
When SSP Ends
SSP ends after 28 weeks, when the employee returns to work, or when the contract ends. If the employee is still sick after 28 weeks, they may be eligible for Employment and Support Allowance (ESA) or Universal Credit. The employer must issue an SSP1 form to help the employee claim state benefits.
Effective absence management goes beyond SSP. Our absence management service provides end-to-end support. Talk to us.