Statutory Sick Pay Details
📊 SSP Entitlement Breakdown
Statutory Sick Pay (SSP) is a mandatory legal payment made by UK employers to eligible employees who are off work due to illness or injury.
Understanding the £116.75 weekly SSP rate and the 28-week statutory maximum limit ensures employees and employers manage sick leave transitions smoothly.
⚙️ Statutory SSP Rules & Eligibility for 2026/27
1. Statutory Weekly Benefit Rate
- Weekly SSP Rate: £116.75 per week (£23.35 per working day for a 5-day work week).
- Lower Earnings Limit (LEL): Employees must earn an average of at least £123.00 per week before tax to qualify.
2. Waiting Days Rule
- SSP is paid from the 4th qualifying day of sickness. The first 3 consecutive days of absence are un-paid “waiting days” unless linked to a previous sickness spell within 8 weeks.
3. 28-Week Statutory Maximum Cap & Form SSP1
- SSP is paid for a statutory maximum limit of 28 weeks (140 working days) per spell of sickness.
- Form SSP1: Once an employee reaches 28 weeks of SSP, the employer MUST issue Form SSP1. This form allows the employee to transition from employer SSP to DWP New Style Employment and Support Allowance (ESA).
📊 Practical SSP Extension Worked Examples
Below are two worked calculation examples illustrating statutory sick pay:
- Duration of Absence: **8 Weeks**
- Weekly Statutory SSP Rate: **£116.75 / week**
- Total SSP Paid: 8 weeks × £116.75 = **£934.00**
Calculation: Employee receives £934.00 total SSP. 20 weeks of statutory SSP entitlement remain available.
- Duration of Absence: **28 Weeks (Maximum Cap)**
- Total SSP Paid: 28 weeks × £116.75 = **£3,269.00**
Calculation: Maximum 28-week cap reached. Employer issues Form SSP1. Employee applies for DWP New Style ESA (£138.20/wk).
📑 Common Pitfalls & Sick Pay Warnings
- Company Sick Pay vs Statutory Sick Pay: Many UK employers offer contractual Company Sick Pay (CSP) (such as full pay for 4 weeks). Contractual CSP satisfies your employer’s legal obligation to pay SSP as long as CSP pay is at least £116.75/wk.
- Linked Periods of Sickness: If you are off sick twice within 8 weeks, DWP treats the absences as a single “linked period of sickness”. You do NOT have to repeat the 3 un-paid waiting days for the second absence.
- Fit Notes (Doctor Statements): Employees can self-certify sickness for the first 7 days. From day 8 onward, you MUST provide a valid Fit Note (Statement of Fitness for Work) from a doctor or healthcare professional to receive SSP.
❓ Frequently Asked Questions (FAQ)
Yes! Agency workers and zero-hours employees are legally entitled to SSP if they earn an average of at least £123 per week and have met qualifying day requirements.
No. Self-employed individuals cannot claim SSP. Instead, self-employed sole traders off work sick can apply directly for DWP **New Style Employment and Support Allowance (ESA)**.
Yes. Statutory Sick Pay is treated as standard employment earnings. Employers deduct PAYE Income Tax and Class 1 National Insurance from SSP payments before paying net wages.
Your employer will send you Form SSP1. You submit this form to DWP to apply for New Style ESA, which pays up to £138.20 per week in the Support Group while you remain unfit for work.