Statutory Sick Pay (SSP) is one of the most widely misunderstood employment rights in the UK. Many workers don't know when it starts, how long it lasts, or what to do when their employer refuses to pay it. This guide covers everything for 2026, including the major rule changes that came into force on 6 April 2026.
The basics: what is SSP?
Statutory Sick Pay (SSP) is a minimum payment your employer must make when you are too ill to work. For 2026/27, the rate is £123.25 per week (or 80% of your average weekly earnings if that is lower). SSP is paid by your employer through payroll — it is not a benefit you claim from DWP (unlike the old system before 2014).
SSP is subject to income tax and National Insurance in the same way as regular earnings. Your employer can reclaim SSP from HMRC if they qualify as a small employer (average monthly NI payments of £45,000 or less).
What changed in April 2026?
The Employment Rights Act 2025 made two significant changes to SSP, both effective from 6 April 2026:
- Waiting days abolished. The old rule that made the first 3 qualifying days unpaid is gone. SSP is now payable from your first qualifying day of illness.
- Lower Earnings Limit (LEL) removed. You no longer need to earn a minimum weekly amount to qualify. Any employee who has done at least one day of work for their employer and falls ill is now eligible.
Who qualifies for SSP from April 2026?
To qualify for SSP under the new rules, you must:
- Be classed as an employee (not a worker or self-employed contractor)
- Have done at least one day of work for that employer
- Be genuinely ill and unable to work
- Give your employer proper notice of absence (in accordance with their sick leave policy)
Workers on zero-hours contracts, part-time workers, and short-term employees all qualify, regardless of how much they earn per week. Agency workers qualify if they are classed as employees of the agency.
People who do not qualify include: the self-employed, those who have already had 28 weeks of SSP in the current linked sickness period, and those whose employment has ended.
How long does SSP last?
SSP is payable for a maximum of 28 weeks per period of incapacity for work. Where separate illness absences are "linked" (within 8 weeks of each other), they count as a single period and the 28-week total runs across all linked absences.
When SSP expires after 28 weeks, your employer must give you an SSP1 form explaining why SSP has ended. You can then claim Employment and Support Allowance (ESA) from DWP, or Universal Credit if you are eligible.
The 80%-of-earnings cap
Although the LEL eligibility threshold is gone, the 80% earnings cap is retained for low earners. If 80% of your average weekly earnings is less than the flat rate of £123.25, you receive the lower figure. For example, if you earn £140/week on average, 80% = £112 — so you would receive £112/week rather than £123.25. This protects higher-earning workers from a windfall while ensuring low earners still receive proportionate support.
Enhanced sick pay: what your employer can offer above SSP
SSP is the statutory minimum. Many employers offer enhanced (contractual) sick pay — paying full or partial salary for a period before dropping to SSP. Check your employment contract or staff handbook. Common schemes offer:
- Full pay for 1–3 months, then half pay for 1–3 months, then SSP
- A fixed number of full-pay sick days per year (e.g., 10 days full pay, then SSP)
Enhanced sick pay is contractual — if your employer has agreed to pay it, they must do so. If they refuse to pay contractual sick pay, you can bring an unlawful deduction from wages claim in the Employment Tribunal.
Notification requirements
You must notify your employer of your absence in accordance with their sick leave policy. Most employers require notification on the first day of absence (or by a specified time). Failure to notify can result in SSP being withheld for the uncertified days — but your employer cannot withhold SSP indefinitely or permanently for notification failures.
For absences of 7 days or less, you can self-certify your illness using an SC2 form or your employer's own self-certification form. For absences longer than 7 days (including weekends), you need a fit note (Statement of Fitness for Work)from your GP or a hospital doctor.
What if your employer refuses to pay SSP?
If your employer refuses to pay SSP and you believe you qualify, you can:
- Ask your employer to confirm in writing why SSP has been withheld. They should provide an SSP1 form or equivalent explanation.
- Contact HMRC (0300 200 3500 or via GOV.UK). HMRC enforces SSP compliance and can investigate disputes between employees and employers. HMRC can require your employer to pay and can impose penalties for persistent non-payment.
- Bring an Employment Tribunal claim for unlawful deduction from wages (SSP is "wages" for ERA 1996 purposes). The time limit is 3 months from the date of the deduction, after ACAS early conciliation.
SSP and dismissal
Your employer cannot dismiss you simply because you are on sick leave — but they can eventually dismiss you if: your long-term absence makes it impossible for them to continue the employment relationship, and they have followed a fair capability procedure (including medical evidence, consultation, and exploration of adjusted roles or phased return). If dismissal is connected to a disability (as long-term illness often is), the employer must also have complied with the duty to make reasonable adjustments under the Equality Act 2010.
If you are dismissed because of a disability-related illness, you may have both an unfair dismissal claim and a disability discrimination claim. Seek specialist advice if this applies to you.