One of the most confusing aspects of SSP is the concept of "waiting days." You are not paid for the first 3 qualifying days of your sickness period. These days are unpaid.
SSP payments only start on the 4th qualifying day.
A qualifying day is a day you normally work. For example, if you work Monday to Friday:
However, if you have been off sick within the last 8 weeks, these periods may be "linked." If periods are linked, you do not have to serve the 3 waiting days again.
If you have regular periods of illness, you might be able to link them. To link two periods of sickness:
When periods are linked, the 3 waiting days only apply to the first period. For the second period, SSP is paid from the very first day. Additionally, the 28-week limit applies to the total linked duration, not each period individually.
Many employers offer "Occupational Sick Pay" (OSP) or "Company Sick Pay," which is more generous than the statutory minimum. This is a contractual benefit, not a legal right, so you must check your employment contract.
Common schemes in the UK include:
Even if you receive Occupational Sick Pay, your employer generally cannot pay you less than the statutory amount (£116.75/week). Usually, OSP "tops up" SSP to your full wage.
The rules for SSP are inclusive. You do not need a permanent, full-time contract to qualify.
Agency workers are entitled to SSP if they meet the earning threshold (£123/week) and have completed some work under their contract.
If you are on a zero-hours contract, you are still entitled to SSP if your average earnings over the last 8 weeks are above £123 per week. Calculating "Qualifying Days" can be trickier here; usually, days you were rostered to work or days agreed in advance count as qualifying days.
Important: If you are self-employed, you are NOT entitled to Statutory Sick Pay.
As a sole trader, you do not have an employer to pay you. Instead, you may need to apply for Employment and Support Allowance (ESA) if you are unable to work due to illness or disability. Many self-employed individuals take out Income Protection Insurance to cover lost earnings during sickness, as the state provision (ESA) is significantly lower than average earnings.
You must give your employer a "fit note" (formerly sick note) if you are off work for more than 7 days in a row (including non-working days).
Historically, the Percentage Threshold Scheme allowed employers to reclaim SSP if it was very high due to sickness. This was abolished several years ago. Currently, in 2026, most employers generally cannot reclaim SSP from the government; it is a cost borne by the business.
Exceptions have existed in the past for small employers during specific crises (like the pandemic), but under standard 2026 rules, no general reclaim scheme exists for routine sickness.
For the 2025-26 tax year, the standard rate is £116.75 per week.
There are 3 unpaid waiting days. Payment starts on the 4th qualifying day.
Yes, it is subject to Tax and National Insurance.
No, self-employed people must claim ESA or use private insurance.
Only if weekends are contracted working days (qualifying days) for you.
Up to 28 weeks.
Ask for form SSP1. You can dispute the decision via HMRC's Statutory Payment Dispute Team.