UK Statutory Sick Pay (SSP) 2026: Complete Employer Guide
Getting statutory sick pay wrong is one of the most common — and most expensive — HR compliance errors for UK employers. A single miscalculation can mean Employment Tribunal exposure, HMRC penalties, and significant reputational damage. This guide covers everything you need to get it right.
£116.75
"UK Statutory Sick Pay rate per week (2025/26 rate, uprated annually each April). Maximum 28 weeks per sickness episode. Paid by the employer — no longer reclaimable from HMRC except for qualifying small employers."
— HMRC Employment Income Manual, SSP rates 2025/26
What Is Statutory Sick Pay?
Statutory Sick Pay (SSP): The minimum legal entitlement for employees who are unable to work due to illness in the United Kingdom. Governed by the Social Security Contributions and Benefits Act 1992 and the Statutory Sick Pay (General) Regulations 1982 (as amended). Employers pay SSP directly to qualifying employees; since 2014, it is no longer reclaimable from HMRC for most employers.
SSP 2026: Rates and Eligibility
SSP 2025/26 — Key Figures
- Weekly rate: £116.75 (uprated each April)
- Minimum earnings to qualify: £123/week (Lower Earnings Limit)
- Waiting days: First 3 qualifying days of absence — no SSP payable
- Maximum duration: 28 weeks per sickness episode
- Who pays: Employer (not HMRC)
- Employee types covered: Employees only — not workers, self-employed contractors
Employer vs Employee Obligations
| Aspect | Employer must | Employee must |
|---|---|---|
| Notification | Set and communicate notification rules | Notify employer on first day of absence |
| Evidence | Cannot require GP fit note for first 7 days | Self-certify days 1–7; GP fit note from day 8 |
| Record-keeping | Maintain SSP records for 3 years | Provide accurate absence information |
| Payment | Pay SSP on normal pay day from day 4 | No action required — SSP is automatic |
| Disputes | Issue SSP1 form when SSP ends or is withheld | Can refer to HMRC if employer refuses |
SSP vs Contractual Sick Pay
SSP is the statutory minimum. Many employers offer enhanced contractual sick pay — this is a contractual right that sits on top of (not instead of) SSP. Key principles:
Contractual sick pay cannot fall below SSP
If your scheme pays less than £116.75/week, you must top up to the statutory minimum. The contract cannot contract out of SSP.
Waiting days may be waived contractually
Many employers choose to pay from day 1 in their contractual scheme even though SSP has a 3-day wait. This must be clearly documented in the employment contract or staff handbook.
Contractual sick pay is taxable as earnings
Both SSP and enhanced sick pay are subject to PAYE income tax and National Insurance contributions.
5 Common SSP Mistakes That Cost Employers
Applying waiting days incorrectly when periods link
If two periods of sickness are within 8 weeks of each other, they "link" — no new waiting days apply. Many payroll systems miss this and withhold SSP incorrectly.
Requiring a GP fit note before day 8
Employees have the right to self-certify for the first 7 calendar days of absence. Demanding a GP note earlier can constitute unlawful deduction from wages.
Dismissing an employee on long-term sickness without process
After 28 weeks SSP ends, but the employee's employment rights do not. Dismissal without proper medical evidence and a fair procedure is likely to be unfair dismissal.
Failing to issue SSP1 when SSP stops
When SSP entitlement ends (after 28 weeks or if the employee no longer qualifies), employers must issue the SSP1 form within 7 days. Failure to do so is a criminal offence.
Poor record-keeping
HMRC can inspect SSP records for 3 years after the tax year in question. Inadequate records — missing dates, payment amounts, employee details — lead to HMRC compliance reviews and penalties.
How IgeraHR Automates Sick Leave Management
// IgeraHR — UK sick pay query
❓ "An employee was off sick 10–14 February (5 days), then off again 18–22 February (5 days). Do the second-period waiting days apply?"
✅ "No. The two periods are within 8 weeks of each other and therefore 'link' under Reg. 3 of the SSP (General) Regulations 1982. The second period is treated as a continuation of the first — no new waiting days apply. SSP is payable from the first qualifying day of the second absence."
⏱ 2 seconds · 📄 SSP (General) Regs 1982, Reg. 3 · 🚫 0 hallucinations
Is your payroll team getting SSP right every time?
IgeraHR automates SSP calculations, linking periods, record-keeping, and SSP1 generation — reducing compliance risk to near zero.
Free 14-day trial — no card requiredUpdated: June 2026 · Sources: HMRC Employment Income Manual (EIM40500+); Social Security Contributions and Benefits Act 1992; SSP (General) Regulations 1982 (SI 1982/894, as amended) · Author: Igera Solutions Team · IgeraHR — HR compliance automation for UK employers.