Statutory Sick Pay (SSP): employer guide

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Eligibility and form SSP1

To qualify for Statutory Sick Pay (SSP) employees must:

  • have an employment contract
  • have done some work under their contract
  • have been sick for more than 3 days in a row (including non-working days) - known as a ‘period of incapacity for work’
  • earn an average of at least £123 per week
  • give you notice and proof of illness when needed

Employees who have been paid less than 8 weeks of earnings still qualify for SSP. Use the sick pay calculator to work out how much to pay them.

An employee’s period of incapacity for work is not interrupted if they take annual leave during that time.

Employees can qualify for sick pay from more than one job.

They could also qualify in one job but be fit for work in another, for example if one job is physical work that they cannot do while ill but the other is office-based.

Exceptions

Employees do not qualify for SSP if they:

  • have received the maximum amount of SSP (28 weeks)
  • are getting Statutory Maternity Pay or Maternity Allowance - there are special rules for pregnant women and new mothers who do not get these payments
  • are off work for a pregnancy-related illness in the 4 weeks before the week (Sunday to Saturday) that their baby is due
  • were in custody or on strike on the first day of sickness (including any linked periods)
  • are working outside the EU and you’re not liable for their National Insurance contributions
  • received Employment and Support Allowance within 12 weeks of starting or returning to work for you

Use the SSP calculator to check eligibility.

Linked periods of sickness

If your employee has regular periods of sickness, they may count as ‘linked’. To be linked, the periods must:

  • last more than 3 days each
  • be 8 weeks or less apart

Your employee is no longer eligible for SSP if they have a continuous series of linked periods that lasts more than 3 years.

If an employee is not eligible or their SSP ends

Employees may be able to apply for Universal Credit or Employment and Support Allowance (ESA). They use form SSP1 to support their application.

If your employee’s SSP is ending you must send them form SSP1 either:

  • within 7 days of their SSP ending, if it ends unexpectedly while they’re still sick
  • on or before the beginning of the 23rd week, if their SSP is expected to end before their sickness does

If your employee does not qualify for SSP you must send them form SSP1 within 7 days of their first day off sick.

If your employee thinks this is unfair, they can appeal to HMRC - the form tells them how to do this.

Long-term illness

You can complete form SSP1 before the end of SSP if you know an employee will be off sick for more than 28 weeks. This means they can apply for ESA before their SSP comes to an end.

View a printable version of the whole guide

Part of Get your business ready to employ staff: step by step

  1. Step 1 Decide what type of employee you need

    1. Check whether you need full time or part time staff
    2. Check the different types of employment status

  2. and Check you can afford to take on employees

    1. Check how much the National Minimum Wage is
    2. Find out how much National Insurance you need to pay for your employees
    3. Check how much sick pay your employees are eligible for
    4. Check how much you need to pay towards your employee's pension
    5. Check how much Maternity Leave you need to pay your employees
    6. Check how much Paternity Leave you need to pay your employees

  3. Step 2 Make your workplace safe and accessible for employees

    1. Prevent discrimination
    2. Make your workplace accessible for employees with disabilities or health conditions
    3. Keep employee information and data safe
    4. Fire safety
    5. Health and safety

    You also need to make checks when you recruit and employ someone.

    1. Find out what you need to check when you employ someone

  4. Step 3 Register as an employer and set up PAYE

    You need to register with HMRC so you can pay tax and national insurance for your employees.

    1. Register as an employer and set up PAYE
    2. Choose how to run payroll
    3. If you decide to run payroll yourself, choose payroll software

  5. Step 4 Check your responsibilities around workplace pensions

    1. Understand your pension responsibilities as an employer

  6. Step 5 Get Employers' Liability insurance

    1. Find out about Employers' Liability insurance

  7. Step 6 Recruit and employ staff

    1. Employ someone