Statutory Sick Pay UK Guide (SSP Rates, Eligibility, Employer Duties)

Who Is Eligible for Statutory Sick Pay

You qualify for SSP if you are a classified as an employee (not self-employed or a contractor), have done some work for your employer, earn at least £123/week (the Lower Earnings Limit for 2026), have been off work sick for 4 or more consecutive days (including non-working days), and have notified your employer of your sickness according to their rules (usually within 7 days). You do not need to have a minimum length of service — SSP starts from day 1 of your employment. You are eligible from the first day of sickness if you otherwise meet the criteria, but there are 3 waiting days — SSP is not payable for the first 3 days you are off sick (called waiting days). From day 4 onwards, SSP is payable. If you have been off sick and return to work for less than 8 weeks before falling sick again, the waiting days do not apply to the second absence (it is treated as a continuous period). Some groups of employees are not eligible for SSP: employees on contracts of less than 3 months, employees whose average weekly earnings are below the Lower Earnings Limit, and employees who are within 12 weeks of their expected week of childbirth (Maternity Allowance or SMP applies instead). See our Self-Employed Benefits guide → for alternatives if you are not eligible for SSP.

SSP Rates and Duration 2026

The standard SSP rate for 2026 is £116.75 per week. This is a flat rate — it does not depend on your normal earnings, as long as you earn at least £123/week. If you normally earn less than £123/week, you are not entitled to SSP (but may qualify for Universal Credit or ESA instead). SSP is paid for the days you normally work — your employer calculates it as a daily rate based on your contractual working pattern. For example, if you work 5 days a week, the daily rate is £116.75 ÷ 5 = £23.35 per day. You can receive SSP for up to 28 weeks in any single period of incapacity for work (PIW). After 28 weeks, SSP stops and you may be able to claim Employment and Support Allowance (ESA) or Universal Credit if you remain too ill to work. If you return to work for at least 8 weeks and then fall sick again, a new 28-week SSP period begins. SSP is taxable and subject to National Insurance — it is included in your gross pay and tax is deducted normally. SSP counts as earnings for pension contribution purposes. Your employer cannot pay SSP at a lower rate than the statutory minimum, but they can offer Occupational Sick Pay (OSP) — a more generous company sick pay scheme — as part of your employment contract.

How to Claim SSP (Employer Duties)

SSP is automatic — you do not need to fill in a claim form. To start receiving SSP, you must: notify your employer that you are sick, following their reporting procedure (usually by phone or email on the first day of absence). Give them an estimate of how long you expect to be off. If your sickness lasts more than 7 calendar days, you need a fit note (Statement of Fitness for Work) from your GP or hospital doctor for the period after day 7. Your employer cannot refuse SSP if you meet the eligibility criteria. They must pay SSP from day 4 of sickness (after the 3 waiting days) at the correct rate. Your employer can request a medical report from your GP if they have doubts about your fitness for work (with your consent). If your employer refuses to pay SSP without a valid reason, you can challenge their decision: first, ask them to provide a form SSP1 explaining why they are not paying SSP. If you disagree, you can call HMRC's Statutory Payment Disputes Team (0300 322 9422). HMRC can decide if you are entitled to SSP. If your employer goes out of business or cannot pay, you can claim SSP directly from HMRC using a SSP1 form. Your employer must keep records of your SSP payments for 3 years (6 years in practice). If you have a dispute about SSP and are on a low income, you may also need to claim Universal Credit or ESA to cover the waiting period.

SSP and Other Benefits (ESA, Universal Credit)

SSP interacts with other benefits in specific ways. SSP counts as income for means-tested benefits including Universal Credit, Housing Benefit, and Council Tax Reduction. It also counts as income for tax credit purposes. Employment and Support Allowance (ESA) cannot be claimed at the same time as SSP — if you are entitled to SSP, you must claim that first. ESA can only be claimed after SSP runs out (after 28 weeks) or if you are not eligible for SSP. If you are on a low income while receiving SSP, you may be entitled to Universal Credit to top up your income — use a benefits calculator to check. Your SSP is treated as unearned income for UC purposes and deducted from your UC award pound-for-pound. However, if you have children or housing costs, you may still be entitled to UC on top of SSP. Statutory Maternity Pay (SMP) and Statutory Paternity Pay (SPP) replace SSP — you cannot get both at the same time. If you are self-employed and cannot work due to illness, you are not eligible for SSP — but you may be able to claim ESA or Universal Credit. See our Self-Employed Benefits guide → for details. If you receive SSP and your employer pays it late or incorrectly, you can report this to HMRC.

What to Do If Your Employer Refuses SSP

If your employer refuses to pay SSP but you believe you are entitled, follow these steps. Step 1: ask your employer for a form SSP1 (Employee's statement of SSP) — this is the official form explaining why they are not paying. They must give you this within 7 days of deciding not to pay. Common reasons for refusal on SSP1 include: earnings below the Lower Earnings Limit, employment contract less than 3 months, sickness starting within 12 weeks of expected childbirth, or the employer disputing that you are genuinely sick. Step 2: if you disagree with the SSP1 reason, contact the HMRC Statutory Payment Disputes Team on 0300 322 9422. HMRC will investigate and make a binding decision. They can review your employment status, earnings, and the medical evidence. Step 3: if HMRC decides in your favour, your employer must pay any SSP owed. If your employer still refuses, HMRC can enforce payment. Step 4: if your employer has gone out of business or cannot pay, claim SSP directly from HMRC by filling in form SSP1. Also consider claiming Universal Credit or Employment and Support Allowance in the meantime to cover your living costs. See our SSP guide → for more. If your employer dismisses you because you are sick, this may be unfair dismissal — seek legal advice or contact ACAS (0300 123 1100).

FAQs

Do I get SSP from day 1 of sickness?

No. SSP has 3 waiting days — you only get SSP from day 4 of sickness. Days 1–3 are unpaid (unless your employer offers more generous sick pay). If you have another absence within 8 weeks, the waiting days do not apply again.

Can I get SSP for a part-time job?

Yes. Part-time employees are entitled to SSP as long as their average weekly earnings are at least £123/week (the Lower Earnings Limit). The daily rate is calculated based on your contractual working days, not full-time equivalence.

Does SSP affect my holiday entitlement?

Yes — you continue to accrue statutory holiday entitlement (5.6 weeks/year) while on SSP. Your employer cannot deny you holiday accrual because you are sick. You can use holiday at any time, including during sickness absence.

What happens after 28 weeks of SSP?

After 28 weeks, SSP stops. If you are still too ill to work, you should claim Employment and Support Allowance (ESA) or Universal Credit. ESA applications can be backdated if made promptly after SSP ends.

Can I claim SSP for mental health?

Yes. SSP covers physical and mental health conditions equally. If you are off work due to stress, anxiety, depression, or any other mental health condition, you are entitled to SSP like any other sickness — as long as you meet the eligibility criteria.