Statutory Sick Pay (SSP) 2026: Rates, Rules & Employer Guide

Quick Answer: What is the SSP Rate in 2026?

Statutory Sick Pay (SSP) is £118.75 per week for eligible employees. It's payable for up to 28 weeks and begins after 3 waiting days.

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What is Statutory Sick Pay?

Statutory Sick Pay (SSP) is the minimum legal payment employers must make to eligible employees who are too ill to work. It's paid by the employer (not the government) and can be reclaimed in limited circumstances.

Key SSP Facts

• Who pays: Employers (not HMRC)
• Duration: Up to 28 weeks per period of incapacity
• Qualifying conditions: Must meet earnings and notification requirements
• Tax status: SSP is subject to tax and National Insurance

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SSP Eligibility: Who Qualifies?

To receive SSP, employees must:

1. Be Classed as an Employee

• Have a contract of employment
• Agency workers may qualify through agency

2. Earn at Least the Lower Earnings Limit

• 2026 threshold: £123 per week (average over 8 weeks)
• Includes regular overtime and commission

3. Have Been Sick for 4+ Consecutive Days

• Includes weekends and non-working days
• The 4 days don't need to be working days

4. Notify Their Employer

• Within your company's notification deadline
• Or within 7 days if no deadline specified

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SSP Waiting Days Explained

SSP is not payable for the first 3 qualifying days of sickness. These are called "waiting days".

How Waiting Days Work

Example: Employee is sick Monday to Friday (5 days)

• Mon, Tue, Wed = waiting days (no SSP)
• Thu, Fri = SSP payable (2 days)

Linked Periods of Incapacity

If an employee is sick again within 8 weeks, the absences are "linked" and waiting days don't apply again.

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Calculating SSP: Step-by-Step

Step 1: Identify Qualifying Days

Qualifying days are the days the employee normally works.

Step 2: Apply Waiting Days

First 3 qualifying days = no SSP

Step 3: Calculate Payment

Daily SSP = £118.75 ÷ Number of qualifying days in week

Example Calculation

Employee works 5 days/week, sick for 10 working days:

• Daily rate: £118.75 ÷ 5 = £23.75
• Waiting days: 3 days (no payment)
• SSP days: 7 days
• Total SSP: 7 x £23.75 = £166.25

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When Employees Don't Qualify for SSP

Employees may not qualify if they:

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Employer Obligations for SSP

Record Keeping

Employers must keep records of:

• Dates of all sickness absences
• SSP payments made
• Reasons for non-payment
• Fit notes (if absence exceeds 7 days)

Fit Notes (Sick Notes)

• Self-certification: Up to 7 calendar days
• Fit note required: After 7 days (from GP or hospital)
• Electronic fit notes: Now standard from NHS

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Occupational Sick Pay vs SSP

Many employers offer enhanced sick pay above the statutory minimum:

Note: Employers can offset SSP against occupational sick pay (i.e., not pay both).

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SSP Administration Best Practices

1. Clear Absence Policy

• Define notification procedures
• Specify evidence requirements
• Explain SSP and company sick pay

2. Consistent Application

• Apply rules equally to all employees
• Document all decisions
• Train managers on procedures

3. Return to Work

• Conduct return-to-work interviews
• Consider phased returns
• Address underlying issues

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Using Grove for Sick Pay Management

Grove streamlines SSP administration:

• Automatic SSP calculations including waiting days
• Fit note tracking with expiry reminders
• Bradford Factor monitoring for absence patterns
• Return-to-work workflow with automated prompts
• Reporting for payroll integration

Get started with Grove to simplify sick pay management.