An employee calls in sick, their manager records the absence, and payroll picks up the calculation. Most employees who’ve started work under an employment contract can qualify for Statutory Sick Pay (SSP) when illness prevents them working. The former rule required sickness to last four or more consecutive days, but it doesn’t apply from 6 April 2026.
Since 6 April 2026, statutory sick pay eligibility has no minimum earnings threshold or waiting days. Eligible employees can receive SSP from their first qualifying day. Start with the employee’s working arrangement, then follow the same calculation and reporting process across your business.
Key takeaways
- Eligible employees receive £123.25 a week or 80% of average weekly earnings, whichever is lower.
- SSP starts on the first qualifying day of sickness and lasts up to 28 weeks across an absence and any linked periods.
- Employees can self-certify for seven calendar days. Longer absences need a fit note, and employers must issue SSP1 when someone doesn’t qualify or entitlement ends.
Statutory sick pay eligibility: who qualifies?
Start with the working arrangement
The statutory eligibility criteria determine SSP eligibility. The person must be classed as an employee, have an employment contract and have done some work under it. They must be unable to work because of illness for at least one full working day.
These questions help you separate eligibility from assumptions about hours or length of service.
| Eligibility question | Answer supporting eligibility |
|---|---|
| Are they classed as an employee for sick pay purposes? | Yes |
| Have they started work under their employment contract? | Yes |
| Has illness prevented at least one full working day? | Yes |
| Have they exhausted their entitlement across this absence and linked periods? | No |
There isn’t a minimum service period or lower earnings limit. Probation doesn’t remove entitlement, and low earnings don’t rule someone out. The GOV.UK eligibility rules set out the conditions and exclusions.
Casual and zero-hours employees can qualify
A casual or zero-hours contract doesn’t automatically prevent SSP entitlement. Employment status depends on the working relationship, not simply the heading on the document.
HMRC’s guidance on different employment types covers casual, short-term and zero-hours arrangements. Establish status before deciding that someone falls outside your sick pay process.
Genuinely self-employed people don’t qualify for SSP. Employees receiving Statutory Maternity Pay can’t receive SSP at the same time. Those exclusions call for a different response, not a decision to calculate or record a payment without explanation.
How much SSP should you pay?
Apply the current weekly rate
For the 2026/27 tax year, SSP is £123.25 per week, often rounded to £123 per week, or 80% of average weekly earnings, whichever is lower. Average weekly earnings are generally calculated using the eight weeks before sickness begins.
For variable-hours employees, use the relevant earnings record rather than their latest shift payment. Missing overtime or using the wrong reference period can change the amount due.
The official SSP entitlement guidance sets out the rate and duration. Calculate both amounts before applying the lower figure.
Calculate payment for qualifying days
Qualifying days are normally the days the employee would work. Divide the weekly amount by the number of scheduled workdays in that week, then pay for the scheduled workdays missed.
These calculations show how earnings and working patterns affect payment.
| Average weekly earnings | Weekly SSP | Scheduled workdays each week | SSP for one scheduled workday |
|---|---|---|---|
| £120 | £96 | 3 | £32 |
| £300 | £123.25 | 5 | £24.65 |
At £120 average weekly earnings, two missed scheduled workdays produce £64. At £300, three missed scheduled workdays produce £73.95.
Part-time hours don’t automatically mean taking a part-time percentage of £123.25. Earnings and scheduled workdays determine the calculation.
Pay the weekly amount through the employee’s normal weekly or monthly payroll. Tax and National Insurance apply where due, so the amount reaching their bank account may be lower.
How employees report sickness and provide evidence
Follow one clear reporting process
When reporting sick leave, employees should contact the person named in your sickness policy and explain that they’re unable to work. They should give the first day of absence and an expected return date, if known.
They must notify you by your reporting deadline, or within seven days if you haven’t set one. Record when notification arrived and any explanation for delay.
Your employment contract and supporting documents should make sick pay and reporting arrangements clear. Keep those instructions accessible, rather than leaving employees to find an old email.
An employee who’s too unwell to work safely should report sickness. They shouldn’t have to negotiate whether the team can spare them before notifying you.
Use self-certification first, then fit notes
Employees can self-certify an absence lasting seven calendar days or fewer. That count includes weekends and other non-working days.
If sickness lasts more than seven consecutive days, they need a fit note. It can be issued by a GP, hospital doctor, registered nurse, occupational therapist, pharmacist or physiotherapist.
For long-term sick leave, keep medical advice, dates and any proposed adjustments under review. A note suggesting someone may be fit for work with changes needs a discussion about what your business can provide.
Our guidance on managing sickness absence covers keeping records and return-to-work information together. Accurate dates are needed for payment and management records.
How long does SSP last?
SSP is available for up to 28 weeks. That limit applies across the relevant sickness period and any linked periods.
Separate absences can link when they’re eight weeks or less apart. You therefore need to look backwards before treating a new absence as a fresh entitlement.
A return to work doesn’t automatically restart the clock. If the next absence links, the SSP already paid counts towards the same 28-week limit.
A new fit note confirms medical advice for the period it covers. It doesn’t create another 28 weeks of SSP.
Keep the start and end dates of each absence, qualifying days, amounts paid and links between periods. Without that history, the business can overpay the statutory amount and give an employee an unreliable end date.
What happens when SSP ends or someone doesn’t qualify?
Issue SSP1 within the correct deadline
The SSP1 form explains why payment isn’t due or is ending. It also supports an employee’s application for other financial support.
The employer guidance on SSP1 gives three deadlines.
| Situation | When to provide SSP1 |
|---|---|
| The employee doesn’t qualify | Within seven days of their first sick day |
| You expect SSP to end before their sickness ends | On or before the beginning of week 23 |
| SSP ends unexpectedly while they’re still sick | Within seven days of it ending |
Put the expected end date and SSP1 deadline into your records early. Waiting for the final payroll run can leave the employee without time to arrange support.
Explain the next options without promising entitlement
Employees may be able to claim Universal Credit or Employment and Support Allowance (ESA). SSP1 supports the application, but it doesn’t guarantee an award.
Universal Credit depends on household circumstances. Employment and Support Allowance has separate health and eligibility conditions, including contribution conditions for New Style ESA.
Ending the entitlement doesn’t end employment. Keep discussions about medical advice, reasonable adjustments and a possible return to work separate from the payment limit.
A dismissal decision needs its own fair process. The 28-week date isn’t an automatic dismissal date.
Keep your policy, payroll and advice working together
Your sickness policy can set reporting requirements and absence review triggers. It may also provide occupational sick pay under its own terms, separately from SSP. Those terms can’t change statutory eligibility or entitlement, or turn 28 weeks into an annual allowance.
There isn’t a statutory maximum number of paid sick days per year. Track SSP entitlement across the relevant periods rather than resetting it each January.
Give managers a clear reporting process, payroll the earnings and absence history, and the person handling the case responsibility for SSP1 deadlines. Each handover needs an owner.
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Frequently asked questions
How many days must someone be off before SSP starts?
Under the rules applying since 6 April 2026, an eligible employee can receive SSP from their first full qualifying day of sickness. They don’t have to complete a waiting period.
The day must be a qualifying day for payment. Calendar days and paid qualifying days aren’t always the same, particularly for employees who work only part of the week.
Record both the full absence and the working pattern. That gives you the information needed to calculate payment.
How should an employee ask for a sick day?
They should follow your reporting procedure and say they’re unable to work because of illness. They should explain when the absence started and when they’ll next update you.
Keep the initial conversation focused on notification, likely duration and any immediate support needed. Detailed medical evidence follows the self-certification and fit-note rules.
SSP entitlement depends on the statutory conditions. A manager’s preference about staffing levels doesn’t decide whether an employee qualifies.
Make the first absence record count
An accurate SSP decision starts with employee status, earnings and the first day missed. Keep those details with the reporting record, medical evidence and payment history.
Give someone responsibility for the next deadline. Consistent records help ensure the correct amount is paid and employees receive a clear explanation when their entitlement changes.