Statutory Sick Pay Summary
If you are unable to work in the UK due to illness or injury, you may be entitled to receive Statutory Sick Pay (SSP) paid by your employer for up to 28 weeks.
SSP is paid directly through your employer’s regular payroll (subject to PAYE Income Tax and National Insurance deductions). Many UK employers also offer Occupational Sick Pay (OSP), which tops up statutory payments to full or half salary.
⚙️ Rules & Thresholds
- SSP Qualification Requirements:
- Must be an employee earning at least the Lower Earnings Limit (LEL) of £123 per week (gross).
- Must be off sick for at least 4 consecutive days in a row (including weekends and non-working days).
- Statutory Sick Pay Rates (2026/27):
- Weekly Rate: Statutory flat rate of £116.75 per week.
- Daily Rate:
£116.75 / Number of Qualifying Work Days in the Week(e.g. £23.35 per day for a 5-day week). - Maximum Payment Duration: Paid for up to 28 weeks.
- The 3 Unpaid Waiting Days Rule: SSP is NOT paid for the first 3 qualifying work days off sick (called “waiting days”). Payment begins from the 4th qualifying work day onwards.
- Fit Note Requirement: You can self-certify sickness for up to 7 calendar days. If off sick for more than 7 days, you must provide your employer with a GP Fit Note (Medical Statement).
📊 Practical Examples
- Average Gross Weekly Earnings: £450.00 (Exceeds £123/wk LEL)
- Total Consecutive Days Off Sick: 10 Days
- Qualifying Work Days Per Week: 5 Days (Monday to Friday)
- Daily Statutory Rate (£116.75 / 5): **£23.35 / day**
1. Unpaid Waiting Days (First 3 Work Days): £0.00
2. Paid Sick Days: 7 work days - 3 waiting days = **4 Paid Work Days**.
Total SSP Award: 4 days × £23.35 = **£93.40**.
📑 Common Pitfalls
- Expecting SSP for Absences Under 4 Days: Taking 1, 2, or 3 days off sick yields £0 in Statutory Sick Pay due to the 3 unpaid waiting days rule.
- Assuming SSP Is Reclaimable by Employers: Unlike Statutory Maternity Pay, employers cannot reclaim Statutory Sick Pay costs from HMRC (unless specified under temporary crisis schemes).
- Failing to Provide a Fit Note After 7 Days: If off sick for over 7 consecutive days, failing to submit a doctor’s fit note allows employers to withhold SSP payments.
❓ Frequently Asked Questions (FAQ)
For the 2026/27 tax year, Statutory Sick Pay is paid at £116.75 per week. For an employee working a standard 5-day week, this equals a daily statutory rate of £23.35 per qualifying day.
Waiting days are the first 3 qualifying work days of sickness absence for which no Statutory Sick Pay is payable. SSP payments begin on the 4th qualifying work day of continuous sickness.
If your sickness lasts longer than 28 weeks, SSP stops. Your employer must issue form SSP1, allowing you to apply to DWP for Employment and Support Allowance (ESA) or Universal Credit.
Yes. Agency workers, gig economy staff, and zero-hours contract workers qualify for Statutory Sick Pay provided they earn an average of at least £123 per week (gross) and meet the 4-day sickness threshold.