Statutory Sick Pay Explained – Who Qualifies, How Much & What Happens Next

If you're off work because of illness, you may be entitled to Statutory Sick Pay from your employer. SSP is not a benefit — it is a legal obligation on your employer to pay you a minimum amount while you are too ill to work. This guide explains how SSP works, who qualifies, how the 3-day waiting period applies, what happens when it runs out, and what your employer must and must not do.

What Is Statutory Sick Pay?

Statutory Sick Pay is the minimum amount your employer must pay you when you are off work due to illness. It is set by the government and applies to all eligible employees — your employer cannot pay you less than the SSP rate while you are off sick, regardless of what your contract says.

SSP is not means-tested and is not linked to how long you have worked for your employer. As long as you meet the qualifying conditions, your right to SSP applies from your first week of employment.

The current SSP rate for 2026–27 is £118.75 per week, effective from 6 April 2026.

Who Qualifies for SSP?

To receive SSP, all four of the following conditions must be met:

• You must be classed as an employee. Workers, agency workers and self-employed people do not qualify for SSP — though some workers may have rights under a contract or through other benefits.
• You must have been sick for at least 4 consecutive days, including non-working days and weekends. A period of sickness of 3 days or fewer does not qualify.
• Your average weekly earnings must be at least £123 (the Lower Earnings Limit for 2026–27). This is calculated as your average earnings over the 8 weeks before you went sick.
• You must notify your employer within the deadline they have set — or within 7 days if they have no policy — that you are too ill to work.

Zero-hours contract workers can qualify if they are genuinely employed and earn enough on average. Agency workers are generally employed by the agency, not the end client, so it is the agency that is responsible for paying SSP.

The 3-Day Waiting Period

SSP does not begin on the first day you are sick. The first 3 qualifying days of your sickness period are called waiting days — you receive nothing for these. SSP begins on the 4th qualifying day.

Qualifying days are the days you are contracted to work. If you work Monday to Friday, your qualifying days are Monday through Friday. If you work Tuesday to Saturday, those are your qualifying days. Weekends would not be qualifying days for a standard Monday–Friday worker.

In the example above, an employee goes sick on a Monday. Their qualifying days are Monday to Friday. The first three qualifying days (Monday, Tuesday, Wednesday) are waiting days — no SSP is paid. SSP starts on Thursday, the 4th qualifying day, at £23.75 per day (£118.75 ÷ 5 days).

Linked Periods of Sickness

If you return to work and then go off sick again within 8 weeks, the two periods may be treated as a single linked period. In a linked period:

• The 3-day waiting period does not apply again — SSP starts from day 1 of the new absence
• The total SSP paid across both periods counts toward your 28-week maximum
• Your employer cannot reset the clock on your SSP entitlement by bringing you back briefly

Periods are linked if the gap between the last day of one sickness and the first day of the next is 8 weeks (56 days) or less. If the gap is longer, a new period of sickness begins with a fresh set of waiting days and a fresh 28-week entitlement.

How Much SSP Do You Receive?

SSP is paid at a flat rate of £118.75 per week for 2026–27. This is divided by the number of qualifying days in a week to give a daily rate.

SSP is paid for qualifying days only — the days you were contracted to work and were absent due to sickness. You do not receive SSP for rest days, bank holidays (unless those are your normal working days), or any days you would not normally be expected to work.

Is SSP Taxable?

Yes. SSP is treated as earnings and is subject to Income Tax and National Insurance contributions through PAYE, in the same way as your normal wages. Your employer deducts tax and NI before paying you. You will see SSP appear on your payslip just like regular pay.

This means the £118.75 weekly rate is a gross figure — what you actually receive in your bank account will be lower once tax and NI are deducted, depending on your income tax band and NI category.

Can Your Employer Pay More Than SSP?

Yes, and many do. SSP is the legal minimum your employer must pay — it says nothing about what they can choose to pay above that. Many employment contracts include enhanced sick pay such as:

• Full pay for the first 4 weeks of sickness, then SSP
• Half pay for 3 months, then SSP
• Contractual sick pay for a defined number of weeks per year

Check your employment contract, staff handbook, or written statement of terms. If your contract promises enhanced sick pay and your employer fails to pay it, that is a breach of contract — separate from any SSP dispute.

What Your Employer Must Do

Your employer has several legal obligations when you are off sick:

• Pay SSP on normal pay days. SSP must be paid on the dates you would normally receive your wages — not at some other time.
• Provide an SSP1 form when SSP ends (after 28 weeks, or if you are not eligible). This form allows you to claim other benefits.
• Not dismiss you for being sick without following a fair procedure. Dismissing someone for long-term sickness without following a proper process — including considering reasonable adjustments, consulting with you, and obtaining medical evidence — may be unfair dismissal or disability discrimination.
• Keep your health information confidential. Medical information is sensitive personal data. Your employer cannot share it without your consent.

What Your Employer Cannot Do

• Pay you less than the SSP rate while you are eligible
• Refuse to pay SSP because you have not been employed long enough — there is no qualifying period for SSP
• Require a fit note (sick note) for the first 7 days of absence — after 7 days they can ask for medical evidence, but not before
• Count SSP as holiday and deduct it from your holiday entitlement
• Automatically dismiss you for being off sick without following a fair process

Fit Notes — When Does Your Employer Need One?

For the first 7 calendar days of sickness, you can self-certify — your employer must accept your own word that you were too ill to work. You complete a self-certification form (some employers have their own; you can also use SC2 from HMRC).

After 7 days, your employer is entitled to ask for medical evidence — usually a fit note (formerly called a sick note) from your GP or hospital doctor. Fit notes can also include a "may be fit for work" opinion with suggested adjustments — your employer should consider these before concluding you cannot return.

How Long Does SSP Last?

SSP can be paid for up to 28 weeks in any one period of sickness, or in linked periods. Once 28 weeks of SSP have been paid, your employer has no further obligation to pay it. The 28-week clock counts from the first SSP payment, not from when you first went sick.

If your sickness periods are linked, SSP paid in earlier linked periods counts toward the 28-week total. You cannot receive more than 28 weeks of SSP from the same employer for the same or linked sickness periods, no matter how many separate absences are involved.

What Happens When SSP Runs Out?

When your SSP ends — whether because you have used your 28 weeks or because you no longer qualify — your employer must give you an SSP1 form. This tells you why your SSP has stopped and what to do next. You will need this form to claim other financial support.

Your options after SSP ends include:

• New Style Employment and Support Allowance (ESA) — a benefit for people who cannot work due to illness or disability. You must have paid sufficient National Insurance contributions to claim. The SSP1 form speeds up the application.
• Universal Credit — if you are on a low income or have limited savings, you may qualify. UC can be claimed alongside New Style ESA in some circumstances.
• Contractual sick pay — if your employer offers sick pay beyond the statutory minimum, check whether you still have entitlement remaining under your contract.

SSP Disputes — What to Do If Your Employer Won't Pay

If your employer refuses to pay SSP, pays less than you are entitled to, or disputes your eligibility, you have the following options:

• Ask for a written explanation. Your employer must tell you in writing why they are not paying SSP. They should provide an SSP1 form if they believe you are not eligible.
• Contact HMRC. HMRC has the power to investigate SSP disputes and require employers to pay. You can report a dispute to HMRC online or by phone.
• Raise a formal grievance. If you believe your employer is wrongly withholding SSP, raising a formal grievance starts an internal process that must be followed before you can take a claim to employment tribunal.
• Employment tribunal. A claim for unpaid SSP can be brought to an employment tribunal. You must usually claim within 3 months of the failure to pay, and Acas early conciliation is required first.

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Frequently Asked Questions

How much is SSP in 2026–27?

£118.75 per week from 6 April 2026. This is the flat rate — your employer does not have to top it up to your normal wages, though many do. Check your contract for any enhanced sick pay entitlement.

Does SSP start from day one of sickness?

No. The first 3 qualifying days (days you would normally work) are waiting days — you receive nothing for these. SSP starts on the 4th qualifying day. If your sickness is linked to a period within the last 8 weeks, the waiting days do not apply again.

Can I get SSP if I'm on a zero-hours contract?

Yes, if you are genuinely employed (rather than a worker or self-employed), have been sick for at least 4 consecutive days, and earn at least £123 per week on average over the 8 weeks before you went sick. The average earnings test is calculated over the actual weeks worked, so irregular earnings can still qualify if the average is high enough.

What if I am sick while on holiday?

If you fall ill while on annual leave, you can ask to reclaim those days as sick leave and take the holiday at a later date. Your employer should allow this. You would receive SSP for the sick days (after waiting days), and the holiday days would be restored to your entitlement.

Do I have to provide a fit note from day one?

No. For the first 7 calendar days you can self-certify. After 7 days, your employer can ask for a fit note from a GP or other authorised healthcare professional. They cannot require medical evidence before 7 days have passed.

Can my employer dismiss me for being sick?

Your employer can potentially dismiss you for long-term sickness, but only after following a fair procedure — obtaining medical evidence, consulting with you about a return-to-work plan, considering reasonable adjustments, and warning you. Dismissing you without following this process is likely to be unfair dismissal. If your illness amounts to a disability under the Equality Act 2010, there are additional protections against discrimination.

Summary

• SSP is £118.75 per week for 2026–27 — the legal minimum your employer must pay when you are off sick
• You need to be an employee, sick for at least 4 consecutive days, and earn at least £123/week on average
• The 3-day waiting period means SSP starts on the 4th qualifying day — unless your sickness is linked to a recent absence
• SSP lasts up to 28 weeks — after that your employer provides an SSP1 form and you may claim ESA or Universal Credit
• SSP is taxable — you pay Income Tax and NI on it through PAYE
• Your employer cannot pay less than SSP, refuse to pay on the grounds you haven't been employed long enough, or require a fit note before 7 days
• Use the SSP Calculator → to get your exact entitlement based on your dates and working pattern