Statutory Sick Pay (SSP) is the minimum amount a UK employer must pay an employee who is off work due to illness, and getting the calculation wrong can result in penalties from HMRC. SSP is not optional — if your employee meets the eligibility criteria, you are legally required to pay it from the fourth consecutive day of incapacity.

The calculation itself is straightforward, but the surrounding rules — qualifying days, linking periods, and the interaction with employer sick pay — create the complexity. This guide walks through every aspect of SSP calculation with worked examples.

Key takeaways

  • SSP is £116.75 per week (2025/26 rate, subject to annual review) for up to 28 weeks.
  • There is a 3-day waiting period — no SSP is payable for the first 3 days of incapacity (known as “qualifying days”).
  • SSP is payable on qualifying days — the days the employee would normally work.
  • Periods of incapacity for the same cause within 8 weeks are linked automatically.
  • Employees earning below the Lower Earnings Limit (£123/week in 2025/26) are not eligible for SSP.

What is SSP?

SSP is set by the Social Security Contributions and Benefits Act 1992 and administered by HMRC. It is the minimum sick pay that employers must provide — many employers offer enhanced sick pay above SSP, but they cannot pay less.

SSP is paid for up to 28 weeks of incapacity. After 28 weeks, SSP stops and the employee may be eligible for Employment and Support Allowance (ESA) or other benefits.

Eligibility criteria

An employee is eligible for SSP if they:

  1. Are employed (including agency workers)
  2. Have been off work due to illness for 3 or more consecutive qualifying days
  3. Earn at least the Lower Earnings Limit per week (£123/week for 2025/26)
  4. Have notified the employer of their illness
  5. Have not already exhausted their 28-week SSP entitlement

Not eligible:

  • Employees earning below the Lower Earnings Limit
  • Employees in the first 3 days of illness (waiting period)
  • Employees receiving Statutory Maternity Pay or Maternity Allowance
  • Employees involved in a trade dispute
  • Employees who have already received 28 weeks of SSP for the same cause in the preceding 104 weeks

The waiting day rule

SSP is not payable for the first 3 qualifying days of any period of incapacity. A qualifying day is a day the employee would normally work. If the employee is ill on a Monday, Tuesday, and Wednesday, those are the 3 waiting days, and SSP starts on Thursday.

If the employee has a “gap” of more than 56 days since their last period of incapacity, the waiting day rule restarts. If the gap is 56 days or fewer, the period is linked and no new waiting days apply.

Calculating SSP

Step 1: Determine the qualifying days

Qualifying days are the days the employee would normally be required to work. Weekends and bank holidays are not qualifying days unless the employee would normally work on those days.

Step 2: Calculate the daily rate

Daily SSP rate = Weekly SSP rate ÷ number of qualifying days in the week

For 2025/26: £116.75 ÷ qualifying days.

Example: An employee works Monday to Friday. If they are ill from Monday, their qualifying days are Monday to Friday. Daily rate = £116.75 ÷ 5 = £23.35.

Step 3: Apply the waiting period

No SSP is payable for the first 3 qualifying days. SSP starts on the 4th qualifying day.

Example (continued): Employee is ill Monday to Friday. Waiting days: Mon, Tue, Wed. SSP payable: Thu (1 day × £23.35 = £23.35) and Fri (1 day × £23.35 = £23.35). Total SSP for the week = £46.70.

Step 4: Pay for up to 28 weeks

SSP is paid for a maximum of 28 weeks from the first qualifying day. The employer stops paying SSP after 28 weeks or when the employee returns to work, whichever is earlier.

Linking periods of incapacity

Where an employee has two or more periods of incapacity separated by 56 days or fewer, the periods are linked. This means:

  • No new waiting days apply
  • The 28-week maximum runs from the first period
  • The employee does not restart the SSP clock

Example: Employee is ill for 4 weeks (28 days), returns to work for 3 weeks (21 days), then goes off sick again. Total gap = 21 days (< 56 days). The second period links to the first. No new waiting days. SSP continues from where it left off.

Employer sick pay (occupational sick pay)

Many employers offer enhanced sick pay above SSP. Common arrangements include:

  • Full pay for X weeks, then SSP — the employer pays full salary for a set period, then falls back to SSP
  • Full pay minus SSP for X weeks — the employer tops up SSP to full pay for a set period
  • SSP only — the employer pays only the statutory minimum

The interaction between employer sick pay and SSP depends on the employment contract. The employer must always pay at least SSP, even if the contract does not explicitly reference it.

Reporting SSP to HMRC

Employers must report SSP through Real Time Information (RTI) — the same payroll reporting system used for salary. SSP is reported as part of the regular payroll submission.

Putting it into practice

Five checks to ensure your SSP calculations are correct:

  1. Confirm the employee meets the eligibility criteria (employment, earnings, notification).
  2. Identify the qualifying days and apply the 3-day waiting period correctly.
  3. Check whether the current absence links to a previous period within 56 days.
  4. Calculate the daily rate using the current statutory rate and the employee’s qualifying days.
  5. Track the total weeks of SSP paid and stop at 28 weeks.
You can take advantage of the free 14 days trial and explore Leave Balance.

Leave Balance auto-calculates SSP by applying the waiting day rule, linking related absences within 56 days, and stopping at 28 weeks — so you never overpay or underpay statutory sick pay.

Frequently asked questions

How much is SSP in the UK?

The SSP rate for 2025/26 is £116.75 per week. The rate is reviewed annually by the government and typically updated in April. Always check the current rate on the GOV.UK website.

When does SSP start?

SSP starts on the 4th consecutive qualifying day of incapacity. The first 3 qualifying days are the waiting period and are unpaid (unless the employer’s occupational sick pay policy covers them).

Can I get SSP if I work part-time?

Yes, as long as you earn at least the Lower Earnings Limit (£123/week). If you work fewer days, your qualifying days are only the days you would normally work, and your daily SSP rate is calculated accordingly.

Does SSP apply to agency workers?

Yes. Agency workers are entitled to SSP from their first day of employment, subject to the same earnings and eligibility criteria as other employees. The agency is responsible for paying SSP.

What happens after 28 weeks of SSP?

SSP stops after 28 weeks. The employee may then be eligible for Employment and Support Allowance (ESA) or other state benefits. The employer has no further SSP obligation unless the employee has a new period of incapacity after a gap of more than 56 days.

This article is general information, not legal advice. Consult qualified employment counsel for jurisdiction-specific guidance.