Statutory Sick Pay
(SSP)
Statutory Sick Pay is the minimum amount employers must pay eligible employees when they are off sick. The current rate is £118.75 per week (2025/26) for up to 28 weeks. To be eligible, an employee must earn at least the Lower Earnings Limit (£123/week in 2025/26), have been off sick for four or more consecutive days (including non-working days), and have told their employer within their company's notification deadline.
Statutory Sick Pay (SSP) is the minimum sick pay that employers must pay eligible employees. The 2025/26 rate is £118.75 per week for up to 28 weeks. To qualify, an employee must earn at least £123/week (the Lower Earnings Limit), have been sick for 4 or more consecutive days (including non-working days — the first 3 are 'waiting days' for which SSP is not payable), and notify the employer within their deadlines. Employers cannot reclaim SSP from HMRC (the rebate scheme was abolished in 2014). After 28 weeks SSP ends; employees may then apply for Universal Credit (limited capability for work) or Employment and Support Allowance. Employers who pay contractual sick pay above SSP do not need to pay SSP on top. If an employer refuses SSP, the employee can ask HMRC to make a formal decision by completing form SSP1.