Statutory Sick Pay Guide 2026

Everything you need to know about SSP for 2025/26 — rates, eligibility, waiting days, fit notes and what happens when SSP ends.

SSP Calculator 2025/26

Enter the number of days you have been off sick to calculate your SSP entitlement.

Waiting Days (unpaid)
Payable Qualifying Days
Payable Weeks (capped at 28)
SSP Daily Rate
Total SSP Payable
Eligible for SSP?

SSP Rate 2025/26

£116.75
Per week (2025/26)
28
Maximum weeks payable
£123
Min. earnings to qualify
Tax YearWeekly SSP RateDaily Rate (÷5)Max Payable (28 wks)
2025/26£116.75£23.35£3,269.00
2024/25£116.75£23.35£3,269.00
2023/24£109.40£21.88£3,063.20
Note: The daily SSP rate depends on the number of qualifying days in a week. The standard calculation divides £116.75 by the number of qualifying days per week to get the daily rate.

Who Is Eligible for SSP?

To receive Statutory Sick Pay, you must satisfy the following conditions on each day you claim:

Eligibility Requirements

  • You are classed as an employee — workers on zero-hours contracts may qualify if they earn enough.
  • You have been sick for at least 4 consecutive qualifying days (a "Period of Incapacity for Work" or PIW).
  • Your average weekly earnings are at least £123 (the Lower Earnings Limit for 2025/26).
  • You are aged 16 or over.
  • You have told your employer you are sick within their required notification deadline (usually no later than 7 days from the first day of sickness).

Who Cannot Claim SSP

  • Self-employed individuals (consider income protection insurance instead).
  • Employees who have already received 28 weeks of SSP in the same period of incapacity or linked periods.
  • Employees who are in legal custody.
  • Employees whose sickness began while they were receiving SMP, SPP or SAP.
  • Agency workers and some zero-hours contract workers below the LEL threshold.

Waiting Days — The First 3 Days Are Unpaid

The first 3 qualifying days of any period of sickness are known as waiting days. No SSP is paid for these days. SSP becomes payable from the 4th qualifying day onwards.

Days 1–3: Waiting Days (unpaid)

These are qualifying days but SSP is not payable. The employee must still notify their employer of their sickness.

Day 4 onwards: SSP Begins

SSP at £116.75/week becomes payable from this point, calculated at the daily rate for each qualifying day.

Day 7: Fit Note May Be Required

Self-certification covers the first 7 calendar days. After 7 days, your employer can require a fit note from a GP or healthcare professional.

Week 28: SSP Ends

SSP is payable for a maximum of 28 weeks. After this, the employee should claim Employment and Support Allowance (ESA) or Universal Credit.

Linked periods: If you have two periods of sickness within 8 weeks of each other (56 days), they are "linked" and treated as one continuous PIW. Waiting days only apply once at the start of a linked PIW.

Self-Certification and Fit Notes

Self-Certification (First 7 Days)

For sickness absences lasting up to 7 calendar days, you can self-certify your illness. This means you complete your employer's self-certification form (or equivalent) explaining your absence. You do not need to visit a doctor for absences of 7 days or fewer.

Fit Notes (After 7 Days)

For absences lasting more than 7 calendar days, your employer may require a fit note (previously called a "sick note" or "doctor's note"). A fit note can be issued by:

  • A GP (general practitioner)
  • A hospital doctor
  • A nurse, physiotherapist, occupational therapist or pharmacist with appropriate training (since July 2022)

A fit note can state either that you are "not fit for work" or "may be fit for work" with adjustments (such as reduced hours, amended duties, phased return or workplace adaptations).

Tip: If your fit note says "may be fit for work", discuss the recommended adjustments with your employer. You are not obliged to return if the adjustments cannot be made, and the fit note effectively acts as a "not fit for work" note in that case.

Record Keeping

Employers are required to keep records of all SSP paid, self-certification forms and fit notes. These records must be kept for at least 3 years after the end of the tax year to which they relate. HMRC can inspect these records during a compliance check.

Enhanced Sick Pay — Beyond the Statutory Minimum

SSP is the legal minimum. Many employers, particularly in the public sector, offer enhanced (contractual) sick pay schemes that provide more generous benefits. Common arrangements include:

Length of ServiceTypical Enhanced Sick Pay
Less than 1 year1 month full pay, then SSP
1–2 years2 months full pay, 2 months half pay, then SSP
2–5 years3 months full pay, 3 months half pay, then SSP
5+ years6 months full pay, 6 months half pay, then SSP

These are illustrative examples — your actual entitlement depends on your contract. Check your contract of employment or staff handbook for your employer's specific sick pay policy.

Important: Enhanced sick pay is discretionary. Your employer is not legally required to pay more than SSP. However, if they have stated enhanced pay in your contract, they are contractually obliged to provide it.

When SSP Ends — Your Options

When you have received the maximum 28 weeks of SSP, or if you do not qualify for SSP, you have several options to claim financial support:

Employment and Support Allowance (ESA) / Universal Credit

If you are unable to work due to illness or disability after SSP ends, you may be able to claim New Style Employment and Support Allowance (ESA) or Universal Credit with a health condition element. Your employer must give you an SSP1 form within 7 days of SSP ending (or before SSP ends if they know it will end early) to assist with your claim.

Key Points About SSP1 Form

  • The SSP1 form confirms why your SSP is ending or why you don't qualify for SSP.
  • You need this form to claim ESA or Universal Credit.
  • Your employer must provide it promptly — failure to do so is an offence.
  • You can also request an SSP1 if your employer refuses to pay SSP and you disagree.

Impact on Other Benefits

Receiving SSP may affect your entitlement to means-tested benefits such as Universal Credit, Housing Benefit, and Council Tax Reduction. SSP is treated as earned income for benefits assessment purposes. If you are already claiming Universal Credit when you become ill, you do not need to report SSP separately — your employer reports it via RTI (Real Time Information) to HMRC automatically.

Small Employers and SSP

All employers — regardless of size — must pay SSP to eligible employees. The government abolished the general SSP Percentage Threshold Scheme (PTS) in April 2014, which previously allowed small employers with high sickness rates to reclaim a portion of SSP from HMRC.

Current Position

Currently, employers cannot reclaim SSP from HMRC. SSP is an employer cost. However, a temporary Statutory Sick Pay Rebate Scheme (SSPRS) was introduced during the COVID-19 pandemic to allow small and medium-sized businesses to reclaim SSP for COVID-related absences. This scheme has now closed.

For small employers: Consider the financial impact of sickness absence carefully. Income protection insurance or group sick pay schemes can help manage the cost of long-term employee absences. Speak to a business insurance adviser for tailored advice.

Frequently Asked Questions

What is the SSP rate for 2025/26?
The Statutory Sick Pay rate for 2025/26 is £116.75 per week. This is payable for up to a maximum of 28 weeks. The daily rate depends on how many qualifying days per week you work — for a standard 5-day week, it is £23.35 per day.
What are the 3 waiting days for SSP?
The first 3 qualifying days of your sickness are called "waiting days" and are not paid. SSP only starts from the 4th qualifying day of your illness. If you have a linked period of incapacity within 8 weeks, the waiting days do not apply again for that linked period.
Do I need a doctor's note for sick leave?
For absences of up to 7 calendar days, you can self-certify your illness — no doctor's note is required. For absences lasting more than 7 days, your employer may require a fit note from a GP or other authorised healthcare professional (such as a nurse, physiotherapist or pharmacist since 2022).
Can I get SSP on a zero-hours contract?
Potentially, yes. Zero-hours contract workers may be entitled to SSP provided they are classed as employees (not self-employed), earn an average of at least £123 per week over the 8-week period before they became sick, and have worked at least one qualifying day before falling ill.
What happens if my employer won't pay SSP?
If your employer refuses to pay SSP and you believe you are eligible, you should ask them for an SSP1 form explaining why. If you disagree, you can ask HMRC to make a formal decision. HMRC can investigate and instruct your employer to pay. Contact ACAS or Citizens Advice for support.
What is the maximum SSP I can receive?
The maximum SSP payable in a single period of incapacity is 28 weeks at the statutory rate of £116.75/week — a total of up to £3,269 at the 2025/26 rate. After 28 weeks, SSP ends and you may be able to claim ESA or Universal Credit.
Is SSP taxable?
Yes. Statutory Sick Pay is treated as employment income and is subject to Income Tax and National Insurance contributions, just like your regular wages. Your employer deducts tax and NI through the normal PAYE system before paying you SSP.
Does SSP affect my pension contributions?
If you are enrolled in a workplace pension, auto-enrolment rules require pension contributions to be based on your qualifying earnings. SSP counts as qualifying earnings, so contributions will be based on your SSP amount during sickness. Your employer may pause contributions if your SSP falls below the lower threshold — check your pension scheme rules.
MB
Mustafa Bilgic
UK Benefits & Employment Specialist · Updated 20 February 2026