Last updated: May 2026
Based on current UK government guidance.
Being off work unexpectedly due to illness can be stressful, especially if you are worried about losing income. Fortunately, eligible employees in the UK may be able to claim Statutory Sick Pay (SSP), which provides financial support while you recover.
Statutory Sick Pay is the minimum sick pay employers must provide to qualifying employees who are unable to work because of illness. This guide explains:
- Who can claim SSP
- How much SSP pays in 2026
- How to submit a fit note
- The exact steps to claim SSP
- What to do if your employer refuses sick pay
- How the new Fair Work Agency enforces SSP from April 2026
ℹ️ Quick answer: To claim SSP in the UK, tell your employer you are sick, follow your workplace absence procedure, self-certify for the first 7 days, and provide a fit note if your illness lasts longer than 7 consecutive days. From 6 April 2026: SSP starts from day one – the three-day waiting period has been abolished. |
What Is Statutory Sick Pay (SSP)?
Statutory Sick Pay (SSP) is money paid by your employer if you are too ill to work. It is the legal minimum – employers cannot pay less than this if you qualify. SSP is:
- Paid by your employer, not directly by the government
- Usually paid in the same way as your wages
- Subject to income tax and National Insurance through PAYE
- Available for up to 28 weeks (196 days)
Some employers offer additional sick pay above the statutory minimum, sometimes called occupational sick pay, contractual sick pay, or enhanced employer sick pay. These schemes may pay significantly more than standard SSP, so always check your employment contract or staff handbook.
Who Is Eligible for SSP?
The April 2026 reforms significantly expanded who qualifies for SSP. The key rule change: the Lower Earnings Limit has been removed entirely. Previously, employees had to earn at least £125/week to qualify. That threshold is gone.
To qualify for SSP in the UK, you generally must:
- Be classed as an employee – this includes anyone taxed through PAYE, which covers employees and agency workers. Those who pay tax through Self Assessment (genuinely self-employed) do not qualify.
- Have done some work for your employer – you must have actually started work under your contract.
- Be ill for at least one full qualifying day
- Follow your employer’s sickness reporting rules within any deadline set, or within 7 days if no deadline is specified
You may still qualify if you recently started the job, work part-time, work on a temporary contract, or have more than one employer. If you work multiple jobs, you may be able to receive SSP from each employer separately.
Who Cannot Claim SSP?
You usually will not qualify if:
- You have already received 28 weeks of SSP
- You are receiving Statutory Maternity Pay (the two cannot be paid simultaneously)
- You are off work because of pregnancy-related illness close to your due date (maternity leave starts automatically in the final 4 weeks before your due date)
- You were in custody or on strike on the first sick day
- You fail to follow your employer’s reporting procedure
Special rules also apply if you work outside the UK, or recently received Employment and Support Allowance (ESA) within the last 57 days.
How Much SSP Will You Get in 2026?
| SSP element | 2026 rate |
| Weekly flat rate | £123.25/week (2026/27) |
| Low earners | 80% of average weekly earnings if this is lower than the flat rate |
| Average earnings calculation | Calculated over the 8 weeks before your first day of absence |
| Daily SSP rate | Weekly rate divided by the number of qualifying days in your working week (e.g. £123.25 ÷ 5 days = £24.65/day) |
| Tax and NI | SSP is taxable and subject to National Insurance through PAYE |
| Maximum duration | Up to 28 weeks (196 days) |
Your employer calculates SSP using your average earnings over the 8 weeks before your first day of absence. This is why receiving reduced pay (or being on a zero-hours contract) during that 8-week window can affect how much SSP you receive.
When Does SSP Start? The 2026 Day-One Rule
From 6 April 2026, eligible employees are paid SSP from their first qualifying sick day. The three-day waiting period has been abolished under the Employment Rights Act 2025.
| Before 6 April 2026 | |
| When SSP started | Day 4 (3 unpaid waiting days) |
| Lower Earnings Limit | £125/week minimum |
| Rate | £116.75/week flat rate |
| From 6 April 2026 | |
| When SSP starts | Day 1 of qualifying sickness absence |
| Lower Earnings Limit | Abolished – all employees eligible |
| Rate | £123.25/week or 80% of AWE (whichever is lower) |
Read our detailed guide to SSP changes 2026 UK for the full picture of what changed.
SSP Claim Timeline
| Stage | What happens |
| Day 1 | Inform your employer you are sick, following their reporting procedure |
| Days 1-7 | Self-certify your illness. No fit note required. |
| Day 8 onwards | Provide a fit note from a qualified healthcare professional if your employer requests one |
| Throughout absence | SSP paid by your employer in your usual payroll cycle |
| Week 23 of absence | If SSP is expected to end soon, your employer should issue you form SSP1 around this point |
| After 28 weeks | SSP ends. Employer issues form SSP1. You may be able to claim Universal Credit, ESA, or other benefits. |
How to Claim SSP: Step by Step
Step 1: Tell Your Employer You’re Sick
The first step is informing your employer that you cannot work because of illness. Most employers have their own sickness absence procedure. You may need to:
- Call your manager before your shift starts
- Contact HR
- Complete an absence form
- Use an online HR reporting system
You must inform your employer within any deadline they set, or within 7 days if no deadline exists. Failure to report in time can delay or reduce your SSP.
| ✅ Practical tip: Note the time and method of your first notification to your employer. If you called in, note who you spoke to. This creates a record that confirms you reported within the required timeframe, which matters if your SSP is later disputed. |
Step 2: Self-Certify Your Illness (Days 1-7)
If you are off work for 7 calendar days or fewer (including weekends and non-working days), you generally do not need a fit note. You can self-certify using:
- Form SC2 (Employee’s Statement of Sickness) – the standard HMRC self-certification form, available on GOV.UK
- Your employer’s own self-certification form (employers can require their own form instead of SC2)
- Written or email confirmation of your illness
Self-certification covers common short-term illnesses such as flu, food poisoning, viral infections, and migraines. Your detailed guide on self-cert sick notes in the UK explains the full process.
Step 3: Get a Fit Note After 7 Days
If your illness lasts more than 7 consecutive calendar days (including weekends and non-working days), your employer can ask for a fit note. Fit notes can be issued by:
- GPs
- Hospital doctors
- Registered nurses
- Pharmacists
- Physiotherapists
- Occupational therapists
Fit notes can be printed, digital, or emailed directly to your employer. Since July 2022, fit notes do not require an ink signature.
According to GOV.UK fit note guidance, employers may also accept an Allied Health Professional (AHP) Health and Work Report from a physiotherapist or occupational therapist as alternative medical evidence in some situations.
Explore our full guide on fit notes in the UK for everything you need to know about getting, submitting, and replacing a fit note.
What Documents Do You Need to Claim SSP?
Depending on your employer and the length of your illness, you may need:
| Document | When needed |
| Self-certification form (SC2 or employer equivalent) | Absences of 7 calendar days or fewer |
| Fit note | Absences of 8+ consecutive calendar days if employer requests one |
| Employer absence forms | As required by your workplace procedure |
| Payslips | If you need to verify your average earnings for SSP calculation |
| Form SSP1 | When SSP ends or when your employer refuses to pay SSP – needed to claim Universal Credit or ESA |
Keeping copies of all documents and emails is strongly recommended. If a dispute arises about whether or when SSP was owed, your own records are often the only contemporaneous evidence available.
What Are Linked Periods of Sickness?
Repeated periods of illness can sometimes count as ‘linked periods of sickness’ for SSP purposes. This affects how long SSP lasts and how it is calculated.
Two periods of sickness are linked if:
- Each period lasts more than one working day (a single day of illness cannot form a linked period on its own)
- The gap between the two periods is 8 weeks (56 days) or less
Linked periods are treated as a single continuous absence for SSP purposes. This means:
- The 28-week SSP clock continues from the previous period rather than resetting
- SSP is calculated using the average earnings from the start of the first linked period
- Employees stop qualifying for SSP after a continuous linked sickness period exceeds 3 years
| ⚠️ Agency workers: If you are an agency worker with less than 3 months’ continuous employment, any SSP entitlement continues to the end of any assignment you had agreed to work, rather than following the standard linked period rules. |
The Fair Work Agency: SSP Enforcement from April 2026
This is a significant change that most guides do not cover. From 7 April 2026, the Fair Work Agency (FWA) has taken over SSP enforcement from HMRC. The FWA is chaired by Matthew Taylor (author of the 2017 Taylor Review) and launched with over 550 inspectors.
The FWA is fundamentally different from how HMRC handled SSP enforcement:
| HMRC (before April 2026) | |
| Enforcement model | Largely reactive – waited for complaints |
| Penalties for non-payment | Minimal – no meaningful financial penalty |
| Investigation powers | Limited to discrepancies in payroll returns |
| Fair Work Agency (from April 2026) | |
| Enforcement model | Proactive – can open investigations without any complaint |
| Penalties for non-payment | 200% of underpayment (capped at £20,000 per worker) |
| Payment within 14 days | Penalty drops to 100% of underpayment |
| Record-keeping requirement | 6 years |
| Other consequences | Enforcement costs recovered from employer; named publicly on government list |
In practical terms: if your employer refuses to pay SSP and the FWA investigates, your employer faces a financial penalty of twice the amount owed, in addition to paying you what you are owed. This is a significantly stronger incentive to pay correctly than anything that existed before.
Common Problems When Claiming SSP
Employer Says You Do Not Qualify
Sometimes employers incorrectly assume workers are not eligible, particularly part-time staff, agency workers, and employees with multiple jobs. These groups can all qualify for SSP from April 2026. Ask for a written explanation if SSP is refused. If the explanation does not satisfy you, contact HMRC’s Statutory Payment Disputes Team.
SSP Payments Are Delayed
Delays often happen because a fit note was not submitted, payroll needs more information, or sickness was reported late. Following your employer’s reporting procedure carefully from the first day reduces delays. If SSP is correct but late, this is a payroll issue to raise with HR.
SSP Amount Seems Wrong
If your SSP payment looks incorrect, ask payroll or HR how the calculation was made. SSP is based on your average weekly earnings over the 8 weeks before your first day of absence – if your earnings vary (zero-hours, overtime, bonuses), the calculation can produce surprising results. Request a written breakdown. If the issue is not resolved, contact HMRC’s Statutory Payment Disputes Team.
Employer Refuses to Pay Despite You Qualifying
This is now a Fair Work Agency matter. The FWA can investigate without a formal complaint, require payment within 28 days, and impose penalties. Contact the FWA or HMRC’s Statutory Payment Disputes Team.
What Happens if SSP Ends?
SSP normally lasts for a maximum of 28 weeks. Your employer must issue you form SSP1
- Within 7 days if SSP ends unexpectedly while you are still sick
- Around the 23rd week if your SSP is expected to end before your illness does
If you do not qualify for SSP at all, your employer must send you form SSP1 within 7 days of your first day off sick. The SSP1 form is needed to claim:
- Universal Credit – means-tested benefit for low income or out-of-work situations
- New Style Employment and Support Allowance (ESA) – if you have paid enough National Insurance contributions
- Personal Independence Payment (PIP) – if your condition affects daily living or mobility over the long term
- Council Tax Support – administered by your local council
Apply for these benefits as soon as possible after SSP ends. There are time limits, and delays reduce backdating.
What If Your Employer Refuses SSP?
If your employer wrongly refuses SSP, pays the wrong amount, or ends SSP unfairly, take these steps:
- Step 1: Raise it directly with your employer – payroll department or HR team. Ask for a written explanation and breakdown of calculations.
- Step 2: Contact HMRC’s Statutory Payment Disputes Team if you cannot resolve it internally. They can investigate and formally determine whether SSP is owed.
- Step 3: The Fair Work Agency (from April 2026) can investigate proactively and impose penalties on employers who underpay SSP.
- Step 4: If you believe the refusal is connected to discrimination, illness, or whistleblowing, you may also have employment tribunal rights.
| ⚠️ Keep records throughout: note all dates and communications with your employer about SSP. If a dispute reaches the HMRC Statutory Payment Disputes Team or the Fair Work Agency, your contemporaneous records are your strongest evidence. |
References
Frequently Asked Questions (FAQs)
Yes. Part-time employees can qualify for SSP if they meet the eligibility requirements. The Lower Earnings Limit has been removed from April 2026, so even low-paid part-time workers are now eligible.
Yes. You may qualify separately for SSP from each employer, provided you meet the eligibility criteria with each one.
Not during the first 7 calendar days of illness. After 7 days, your employer can ask for a fit note from a qualified healthcare professional. Fit notes can be issued digitally by email – a physical copy is no longer required.
Yes. SSP is treated like normal earnings and is subject to income tax and National Insurance deductions through PAYE. It is included on your payslip.
Yes – agency workers taxed through PAYE qualify for SSP on the same basis as employees. Agency workers who are genuinely self-employed and pay their own tax through Self Assessment do not qualify. Agency workers with less than 3 months’ continuous employment have slightly different rules around linked periods.
Yes, but employers must have a valid reason. You can challenge a refusal through your employer’s internal process, then via HMRC’s Statutory Payment Disputes Team, and (from April 2026) the Fair Work Agency.
Your employer issues form SSP1. You can then apply for Universal Credit, New Style ESA, or other relevant benefits. Apply promptly – delays reduce the amount you can backdate.
SSP is weekly rate divided by the number of qualifying days in your working week. For a standard 5-day week: £123.25 ÷ 5 = £24.65 per qualifying sick day. For a 4-day week: £123.25 ÷ 4 = £30.81 per day.
⚠️ Disclaimer: This article is for general informational purposes only and does not constitute legal or financial advice. Rules may change. Always check GOV.UK for the most current SSP guidance.
