Statutory Sick Pay (SSP) is the minimum amount a UK employer must pay an employee who is too ill to work. For 2026–27 the weekly rate is £116.75, payable for up to 28 weeks. You owe SSP to any eligible employee who earns at least the Lower Earnings Limit and meets the qualifying conditions — regardless of whether your contract offers more generous sick pay.

This guide covers who qualifies, how to calculate SSP, the rules around waiting days, fit notes, and what happens when SSP runs out.

Key takeaways

  • The 2026–27 SSP rate is £116.75 per week (or the equivalent of £23.35 per day for someone working five days a week).
  • SSP is payable for a maximum of 28 weeks in any period of incapacity for work.
  • Employees must earn at least the Lower Earnings Limit (£123 per week for 2026–27) to qualify.
  • The first three qualifying days (waiting days) are unpaid unless your contract covers them.
  • You do not owe SSP if the employee has already received 28 weeks in the past 104 weeks, or if they are receiving certain state benefits.

Who qualifies for SSP

An employee qualifies for SSP if all of the following apply:

  • They are incapable of work due to illness or injury.
  • They have a qualifying day — a day that would normally be a working day but is missed due to sickness.
  • They have earned at least the Lower Earnings Limit (£123/week in 2026–27) over an averaging period.
  • They have not already received 28 weeks of SSP in the preceding 104-week period.

The averaging period is typically eight weeks for employees paid weekly or fortnightly, and two months for those paid monthly. If earnings over that period averaged at least the Lower Earnings Limit, the employee qualifies on every qualifying day.

Requirement 2026–27 Detail
Weekly rate £116.75
Maximum duration 28 weeks
Lower Earnings Limit £123/week
Waiting days First 3 qualifying days unpaid
Maximum days payable 196 calendar days (28 × 7)

Waiting days

The first three qualifying days of any period of incapacity are called waiting days. You are not legally required to pay SSP on those days, though many employers choose to cover them under a contractual sick pay scheme.

If the employee has a linked period of incapacity — another spell of sickness starting within 8 weeks of the previous one — you do not restart the waiting-day count. The new spell picks up where the last one left off.

How to calculate SSP

The calculation is straightforward. Take the employee’s average weekly earnings over the relevant qualifying period and compare them to the Lower Earnings Limit.

If weekly earnings ≥ £123: SSP is £116.75 per week (or the pro-rata daily rate if the employee does not work five days).

If weekly earnings < £123: The employee does not qualify for SSP.

Worked example

Priya earns £18,000 per year, paid monthly. Her average weekly earnings over the two-month qualifying period are £346.15. Because this exceeds the Lower Earnings Limit of £123, she qualifies. Her daily rate is:

£116.75 ÷ 5 = £23.35 per day

If Priya is off sick for 10 working days (two weeks), with three waiting days, she receives:

7 qualifying days × £23.35 = £163.45

Fit notes and medical evidence

Employees must provide evidence of incapacity to receive SSP. Since 10 December 2014, self-certification covers absences of seven calendar days or fewer (including weekends and bank holidays). For absences longer than seven days, the employee needs a fit note from a doctor.

The fit note states whether the employee is “not fit for work” or “may be fit for work” with suggested adjustments. Where the fit note says “may be fit for work,” you should discuss any suitable adjustments before deciding whether SSP is payable.

You can ask for a fit note at any time if you have reasonable grounds to doubt the employee’s self-certification, but you cannot require one for the first seven days.

Linked periods of incapacity

Two periods of incapacity are linked if they are separated by 8 weeks or fewer. When periods are linked, they count as one continuous period for the 28-week limit, and you do not restart the waiting days.

If the gap is more than 8 weeks, a new period of incapacity begins — the 28-week clock resets, and three fresh waiting days apply.

Worked example

James takes 10 weeks off sick (40 SSP days), returns for 6 weeks, then goes off again for 12 weeks. Because the gap is only 6 weeks (fewer than 8), the second period links to the first. James has already used 40 days, so he has 156 remaining (196 − 40) in the linked period.

If James had returned for 9 weeks instead, the periods would not link. He would start a fresh 28-week entitlement.

What happens when SSP runs out

After 28 weeks, your SSP obligation ends. At that point, the employee may be eligible for Employment and Support Allowance (ESA) or other state benefits. You should provide the employee with a Statement of SSP showing the total weeks paid and the date SSP ended, so they can support their ESA claim.

You are not required to notify the Department for Work and Pensions when SSP ends, but the employee may need your records to prove their entitlement.

Employer obligations

UK employers have six core duties around SSP:

  1. Pay SSP at the correct rate for every qualifying day after the waiting days.
  2. Keep records of SSP payments, fit notes, and self-certifications for at least three years after the end of the tax year.
  3. Issue a Statement of SSP when the 28-week limit is reached.
  4. Do not contract out of SSP — you can pay more, but you cannot agree to pay less.
  5. Recover SSP costs through HMRC’s Statutory Payments Relief if the employee earns below the secondary threshold.
  6. Report SSP on the employee’s payslip as a separate statutory payment.

Contractual sick pay vs. SSP

Many employers offer contractual sick pay that exceeds SSP. Your contract can set higher pay, shorter waiting days, or a longer duration — but it must meet or exceed the statutory minimum. A common model is to pay full pay for a set period, then contractual half-pay, and finally SSP once contractual sick pay ends.

Where your contract provides an “enhanced” rate above SSP, the employee may be able to recover the difference between the two if they are also entitled to SSP.

For more UK context, see our guides to annual leave entitlement, long-term sick leave, and fitness to work.

Frequently asked questions

How much is SSP per week in 2026?

SSP is £116.75 per week for 2026–27. This is the equivalent of £23.35 per day for an employee working a five-day week.

Do I have to pay SSP from day one of sickness?

No. The first three qualifying days are waiting days and are unpaid under statute. Your contract may cover them, but the law does not require it.

Can I recover SSP from HMRC?

Yes, if the employee earns below the secondary threshold of £175 per week. For employees earning above that threshold, you recover 13.8% of the SSP cost through the Employment Allowance.

What if an employee refuses a fit note?

You are entitled to withhold SSP if the employee fails to provide medical evidence when required (after the first seven days). However, you should follow a reasonable process and allow time for the employee to obtain a fit note.

Does SSP apply to zero-hours workers?

Yes, provided the employee earns at least the Lower Earnings Limit averaged over the qualifying period. If their earnings fluctuate, check the average over eight weeks (weekly pay) or two months (monthly pay).

Can an employee get SSP and workplace sick pay at the same time?

SSP and contractual sick pay run concurrently — the employee receives whichever is higher, or a combination if your contract allows top-ups. You cannot pay less than SSP on qualifying days.

Putting it into practice

Five checks keep your SSP process running correctly:

  1. Verify the employee earns at least the Lower Earnings Limit using the correct averaging period.
  2. Track waiting days so they are not restarted on linked periods of incapacity.
  3. Collect fit notes after day seven and store them with SSP records.
  4. Issue a Statement of SSP before the 28-week limit so the employee can apply for ESA.
  5. Review your contractual sick pay scheme annually to confirm it meets or exceeds SSP.
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A leave management system that tracks waiting days, links periods of incapacity, and triggers fit note requests at the right point keeps your SSP obligations accurate without manual spreadsheets.

Sources

Last updated: 26 July 2026. This article is general information, not legal advice. SSP rates and thresholds change annually — confirm current figures with HMRC.