Statutory Sick Pay (SSP) Rules
SSP is £116.75 per week for up to 28 weeks. Employees must earn at least £123 per week and be off sick for 4 or more consecutive days including non-working days.
Last updated: February 2025
£116.75
SSP weekly rate
£123/week
Lower earnings limit
28 weeks
Maximum duration
What the Law Says
Under the Social Security Contributions and Benefits Act 1992, employers must pay SSP to eligible employees. SSP is payable from the fourth qualifying day of illness. Employers can no longer reclaim SSP from HMRC except under specific percentage threshold schemes.
Your Obligations as an Employer
- Pay SSP from the 4th qualifying day of sickness absence
- Accept self-certification for absences up to 7 days
- Maintain records of SSP payments for HMRC
- Issue SSP1 form if employee does not qualify for SSP
What to Include in Contracts
Include details of any enhanced company sick pay scheme, the notification procedure for reporting sickness, evidence requirements (self-cert vs fit note), and confirmation that SSP is the statutory minimum.
View related contract templateCommon Mistakes
- Not paying SSP because the employee is on a zero-hours contract
- Requiring a GP fit note for absences under 7 days
- Dismissing employees solely for short-term sickness absence
FAQ
Do employees accrue holiday while on sick leave?
Yes. Under UK law, statutory holiday entitlement continues to accrue during sickness absence, including long-term sick leave. Employees can carry over up to 20 days of unused statutory leave.
Can an employer dismiss someone on long-term sick leave?
Potentially, but only after following a fair process including occupational health assessment, considering reasonable adjustments, and exploring alternatives. Dismissal must be reasonable in all circumstances.
Stay compliant with UK employment law
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Get Started FreeThis is guidance for UK employers, not legal advice. For complex employment law matters, consult a qualified employment solicitor or ACAS.
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