Statutory Sick Pay (SSP) is the minimum amount which employers must pay employees when they’re off work due to illness. But what are the current rules? And are changes afoot?
Who qualifies for SSP?
Under the current rules, any employee is eligible for SSP if they:
- Are classified as an employee and have carried out work for you.
- Earn an average of at least £123 per week (before tax).
- Have been off sick for 4 or more consecutive days (including non-working days).
- Notify you about their illness within your specified deadline (or within 7 days if you don’t have one).
How much is SSP?
From April 2025, the rate is £118.75 per week, for up to 28 weeks. SSP is paid in the same way as any other salary payments (weekly or monthly through payroll) and is subject to tax and National Insurance.
When does SSP begin?
SSP is payable from the 4th ‘qualifying day’ which refers to the days on which the employee normally works. The first 3 qualifying days are waiting days and are unpaid. The only exception is when the team member has been off sick and received SSP in the previous 8 weeks and the absences are linked.
Employer responsibilities
As an employer it’s critical to keep records when it comes to SSP. Here’s what needs to be kept track of:
- A note of the employee’s absence
- Details of any SSP payments made
- Self-certification – which can be accepted for the first 7 days but after that, a note from a GP may be required.
Can SSP be reclaimed or refused?
SSP can’t be reclaimed from HMRC; the obligation is on employers to offer SSP. It can be refused if the employee:
- Doesn’t qualify due to low earnings (the current limit is £125 a week) or because they are not classed as an employee.
- Fails to notify the absence in time.
- Has already received the full 28 weeks entitlement.
If this is the case it’s important to provide the relevant form so the employee can claim benefits like Universal Credit or Employment and Support Allowance.
Changes to Statutory Sick Pay
In 2026 two key changes to SSP will take effect:
- It will be payable from day one of sickness – allowing employees to take time off work at the start of any sickness period, ensuring they can rest, recover and get back to work sooner. Concerns that the system will be abused (for example to access paid leave to extend holidays) can be managed through your company policy and/or staff handbook.
- It can be paid to those earning less than the lower earnings limit (LEL) – in this situation SSP can be paid at 80% of an employee’s normal weekly earnings (where 80% of their normal weekly earnings is less than the flat rate of SSP).
It’s also useful to consider that although rules are changing, the system acts as a safety net for staff, ensuring that there is a statutory minimum which employers must pay employees. Depending on your own company values and ethos, there is of course the opportunity to pay occupational or company sick pay above any statutory minimums.