Statutory Sick Pay (SSP)
Statutory Sick Pay is the minimum pay an eligible employee may receive when they cannot work because of sickness.
How Statutory Sick Pay works
Statutory Sick Pay, usually shortened to SSP, is paid by the employer through payroll when an employee meets the current eligibility rules. A company sick pay scheme can offer more, but the policy and payslip should make the difference clear.
For sickness beginning on or after 6 April 2026, SSP is payable from the first full qualifying day. There is no lower-earnings threshold. The weekly amount is the lower of 80% of the employee's average weekly earnings and the current flat rate, and SSP can be paid for up to 28 weeks.
Transitional rules can apply when sickness began before 6 April 2026. Check the dates before deciding which method to use.
Record the absence properly
Record the first and last day of sickness, the employee's normal working pattern and the information payroll used for the calculation. Employees can usually self-certify for the first seven calendar days. A fit note may be needed if the absence lasts longer.
If the employee is not entitled to SSP, or their SSP is coming to an end, follow the current process for giving them form SSP1. This explains the decision and may help them claim other support.
Keep pay and absence records together
Keep the absence record, any fit note, the payroll calculation and the explanation given to the employee together. Limit health information to the people who need it and avoid copying medical detail into general manager notes.
If an absence crosses a tax-year or rule change, check whether transitional arrangements apply. The live GOV.UK SSP guidance should be the source for rates, eligibility and payment rules.
Start free with up to 10 active employees.
Bring your team over from a spreadsheet. There is no card, no sales call and no lock-in. For up to 10 active employees, everyday HR is free.