Frequently asked questions
Who qualifies for statutory sick pay?
From 6 April 2026 the Lower Earnings Limit was removed for SSP, so there is no minimum earnings requirement — any employee who is off sick can qualify, regardless of how much they earn. Agency workers and those on zero-hours contracts can also qualify. SSP is paid at the lower of £123.25 per week or 80% of average weekly earnings.
Is there a waiting period for SSP?
No — from 6 April 2026 the 3 waiting days were abolished, so SSP is payable from the first full day of sickness. (For absences that started before 6 April 2026, the old rule applied: the first 3 qualifying days were unpaid.)
Can employers reclaim SSP from HMRC?
No. The SSP Recovery Scheme ended in April 2014. Employers fund SSP entirely from their own payroll. There is no government rebate. This makes income protection insurance or enhanced occupational sick pay schemes worth considering for employers with high or prolonged absence.
What is the SSP rate for 2026/27?
SSP is £123.25 per week for 2026/27. The daily rate depends on how many qualifying days the employee works per week: 5-day week = £24.65/day; 4-day week = £29.19/day; 3-day week = £41.08/day. The rate is set annually by HMRC and has increased gradually over recent years.
How long can SSP be paid?
SSP is payable for a maximum of 28 weeks per period of incapacity for work. Once the 28 weeks are exhausted, the employer's obligation ends. Employees who remain unable to work can claim Employment and Support Allowance (ESA) or Universal Credit through HMRC/DWP. The employer must issue an SSP1 form when SSP ends or an employee is not eligible.
How is SSP calculated for part-time employees?
The weekly SSP rate is the same £123.25 regardless of contracted hours, but only qualifying days (days the employee normally works) are counted. The daily rate is calculated as £123.25 ÷ number of qualifying days per week. A part-time employee on a 3-day week receives £41.08 per qualifying sick day, payable from the first day of sickness (there are no waiting days from 6 April 2026).
Can an employer pay more than SSP?
Yes. Employers can offer enhanced or occupational sick pay above the statutory minimum. Any occupational sick pay scheme must at minimum pay SSP where the employee is eligible. Some sectors — public sector, larger employers — offer full pay for a defined period, then half pay. Whatever occupational sick pay is offered, the statutory SSP rules (28-week cap, £123.25 weekly rate) still apply to the statutory element.
Source: GOV.UK — Statutory Sick Pay. Last reviewed July 2026.