What is Statutory Sick Pay (SSP)?

SSP is the minimum amount employers must pay to eligible employees who are off sick. For 2025/26, the rate is £118.75 per week, paid for up to 28 weeks.

Who qualifies for SSP?

Employees qualify for SSP if they earn at least £125 per week (the Lower Earnings Limit), have been off sick for at least 4 consecutive days, and have followed your company's sickness reporting procedures.

What are qualifying days for SSP?

Qualifying days are the days an employee normally works. SSP is only paid for qualifying days. Most full-time employees have 5 qualifying days (Monday to Friday), but this can vary based on their work pattern.

What are waiting days for SSP?

The first 3 qualifying days of sickness are "waiting days" and are not paid. SSP payments only start from the 4th qualifying day of sickness.

How long can an employee receive SSP?

SSP can be paid for up to 28 weeks (about 6.5 months). After this, employees may be able to claim Employment and Support Allowance (ESA) or other benefits.

Do I have to pay more than SSP?

There is no legal requirement to pay more than SSP, but many employers offer enhanced sick pay as part of their employment package. Check your employment contract or company handbook for your specific entitlements.

Can I reclaim SSP from HMRC?

The SSP rebate scheme ended in 2014 for most employers. However, small employers may be able to claim back some SSP costs through the Percentage Threshold Scheme if their SSP payments exceed 13% of their total Class 1 NI liability.

SSP Calculator 2025/26 | How Much Statutory Sick Pay to Pay

How much SSP do you need to pay? Enter the employee's sick days to check eligibility and see your exact cost at £118.75/week for 2025/26.

Understanding Statutory Sick Pay in 2025/26

Statutory Sick Pay (SSP) is a legal minimum that UK employers must pay to eligible employees who are unable to work due to illness. Understanding SSP helps both employers and employees know their rights and obligations.

Current SSP Rates for 2025/26

The SSP rate for 2025/26 is £118.75 per week. This is paid for up to 28 weeks. The daily rate depends on how many qualifying days the employee has - for a standard 5-day week, it's approximately £23.75 per day.

Qualifying for SSP

To qualify for SSP, an employee must:

Earn at least £125 per week on average (the Lower Earnings Limit)
Be off sick for at least 4 days in a row (including non-working days)
Follow the company's sickness reporting procedures
Not have exhausted their 28 weeks of SSP entitlement

The 3 Waiting Days

The first 3 qualifying days of any period of sickness are "waiting days" and are not paid. SSP only starts from the 4th qualifying day. For example, if an employee is off sick Monday to Friday (5 qualifying days for a Mon-Fri worker), they would only receive SSP for 2 days (Thursday and Friday).

SSP Calculation Examples

Sick Days	Waiting Days	Paid Days	Total SSP (5-day week)
3 days	3	0	£0.00
5 days (1 week)	3	2	£47.50
10 days (2 weeks)	3	7	£166.25
20 days (4 weeks)	3	17	£403.75
65 days (13 weeks)	3	62	£1,472.50
140 days (28 weeks)	3	137	£3,253.75

Based on a standard 5-day working week with a daily rate of £23.75 (£118.75 ÷ 5). The first 3 qualifying days are always unpaid waiting days.

Employer Responsibilities

As an employer, you must:

Pay SSP to eligible employees through your normal payroll
Deduct tax and NI from SSP payments as normal
Keep records of SSP payments for 3 years
Provide SSP1 form if you can't pay SSP (so employees can claim ESA)

When SSP Ends

SSP stops being payable when:

The employee returns to work
28 weeks of SSP have been paid
The employee's employment ends
The employee starts maternity or adoption leave
The employee is taken into legal custody

Occupational Sick Pay

Many employers offer enhanced sick pay above the statutory minimum. This is called Occupational Sick Pay (OSP) or Company Sick Pay. There's no legal requirement to offer more than SSP, but it's a common employee benefit. Check your employment contract for details of your specific entitlement.

SSP and Your Employment Costs

SSP is one of several costs to factor into your employment budget. Use our employee cost calculator to see the full cost of hiring including NI and pension. You'll also need to consider holiday entitlement when planning for employee absence.

Statutory Sick Pay (SSP) Calculator 2025/26