Statutory Sick Pay (SSP)
UK tax glossary · Last reviewed: April 2026
Statutory Sick Pay (SSP) is £116.75 per week from April 2026, paid by employers for up to 28 weeks of sickness. SSP starts from the first qualifying day of absence (the waiting days rule was abolished from April 2024, so SSP is payable from day one of illness).
You must earn at least the Lower Earnings Limit (£6,396/year) to qualify for SSP. SSP is taxable and subject to NI. Employers can no longer reclaim SSP from HMRC (the reclaim scheme ended in 2014), so it is a direct employer cost.
After 28 weeks, SSP ends. Employees then rely on Employment and Support Allowance or Universal Credit. Many employers offer contractual sick pay above SSP — check your employment contract.
Common questions
Do I need a sick note (fit note) to claim SSP?
A fit note from a GP is only required after 7 days of absence. For shorter absences, a self-certification form is sufficient. Employers cannot demand a fit note for the first week.
Does SSP count toward my annual leave entitlement?
SSP itself is sick pay, not annual leave. Statutory annual leave continues to accrue during sick leave, and you can carry over unused leave if you could not take it due to illness.
Related resources
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.