Statutory Sick Pay 2025/26: How Much Is SSP and How to Claim

SSP Rate 2025/26

SSP is uprated each April in line with the Consumer Price Index (CPI). The 2025/26 rate represents a 6.7% increase from 2024/25.

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How SSP Works

Qualifying days

SSP is only paid on days you are contracted to work — called "qualifying days." If you work Monday to Friday, qualifying days are Mon–Fri. If you are part-time (e.g. Tues–Thurs), qualifying days are Tues–Thurs.

A period of illness must last at least 4 consecutive days (including non-qualifying days such as weekends). The four-day count includes days you are not contracted to work.

The 3 waiting days

The first 3 qualifying days in a period of incapacity for work (PIW) are "waiting days" — SSP is not paid for these. SSP starts from the 4th qualifying day.

Example: You fall ill on a Monday (working Mon–Fri). You are off Mon, Tue, Wed (3 waiting days) — no pay. SSP starts from Thursday (4th qualifying day).

Linked PIWs

If you recover and then fall ill again within 8 weeks, the two periods of illness are "linked" — you do not serve 3 waiting days again. The 28-week SSP maximum clock also continues running from the start of the original period.

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Eligibility: Who Qualifies

To receive SSP, you must:

Who is NOT entitled to SSP

• Self-employed workers (sole traders, freelancers, gig workers)
• Employees earning less than £123/week average
• Employees who have already received 28 weeks of SSP and are still ill (within the same linked PIW)
• Those on Universal Credit who are not employed
• Agricultural workers on a separate scheme (Agricultural SSP — same rate)

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Occupational Sick Pay: What Your Employer May Offer

SSP is the legal minimum. Many employers — particularly in the public sector, NHS, teaching, and large corporations — offer occupational sick pay (OSP) that is substantially better:

Always check your contract of employment and staff handbook — the OSP policy should be specified. OSP is paid in addition to (not instead of) SSP until SSP threshold is reached.

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How to Claim SSP

You do not formally "claim" SSP from HMRC

SSP is paid by your employer, not HMRC. The process:

1. Notify your employer as soon as you are unable to work (day 1 of illness ideally, or per your employer's absence policy)
2. Self-certify for the first 7 calendar days — complete a self-certification form (SC2) available from your employer or HMRC
3. Obtain a fit note (Statement of Fitness for Work) from your GP if illness continues beyond 7 days
4. Employer pays SSP via payroll — it appears on your payslip alongside your deductions

What if your employer refuses to pay SSP?

If your employer disputes your SSP entitlement:

• They must give you form SSP1 within 7 days explaining why SSP is not being paid
• You can then contact HMRC directly to dispute the decision
• Ultimately, an Employment Tribunal can enforce payment of SSP

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SSP and Tax and NI

SSP is treated as employment income:

• Subject to Income Tax via PAYE
• Subject to National Insurance above the weekly Primary Threshold (£242/week in 2025/26)

At £116.75/week SSP:

• Income Tax: SSP is below the weekly PA equivalent (£12,570 / 52 = £242/week), so if SSP is your only income, no IT
• NI: £116.75/week is below the weekly PT of £242, so no NI

If you have a partial month of earnings before SSP begins, the combination may push weekly equivalent earnings above these thresholds temporarily — your employer's payroll software handles this via regular pay period assessments.

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SSP and Zero-Hours Workers

Zero-hours contract workers can receive SSP if:

• They have been engaged by the employer and worked for at least 3 months
• Their average weekly earnings over the previous 8 weeks are at least £123

The key test is whether the zero-hours worker is an "employee" rather than a "worker." HMRC's test looks at the level of obligation and control — some zero-hours contracts are true employment relationships; others are not.

If you are in doubt, HMRC's employment status tool (CEST) can help, or an employment law specialist can advise.

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When SSP Runs Out: What Happens Next

After 28 weeks of SSP, your employer must:

• Stop paying SSP
• Issue form SSP1 within 7 days of SSP ending (or within 7 days of realising SSP is about to run out)
• SSP1 is used to support a claim for Employment and Support Allowance

Benefits after SSP

Since 2017, most new benefit claims go through Universal Credit rather than the legacy ESA system. The Limited Capability for Work and Work-Related Activity (LCWRA) component adds approximately £390/month to UC after a 3-month wait period.

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SSP and Long-Term Illness

If you have a serious illness or disability:

1. Fit notes: your GP or hospital doctor issues these. They can now be issued by nurses, pharmacists, occupational therapists, and physiotherapists as well as doctors.
2. Reasonable adjustments: during illness, your employer must consider reasonable adjustments to your role or hours to facilitate your return
3. Phased return: SSP can be paid for the days you do not work during a phased return programme
4. Disability discrimination: dismissal for disability-related absence may constitute disability discrimination under the Equality Act 2010 if the employer did not consider reasonable adjustments first

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SSP and Self-Employment: The Gap

Self-employed workers have no SSP entitlement. Options:

• Income Protection Insurance: pays 50–70% of pre-illness income after a deferred period (typically 4–13 weeks). Premiums vary: £15–£50/month for a 30-year-old non-smoker
• Critical Illness Cover: lump sum on diagnosis of specified conditions
• Universal Credit: financial support based on household income and savings
• Business interruption: building a savings buffer equivalent to 3–6 months of essential expenses

Given the self-employment NI savings (Class 4 at 6% vs employee 8%), the gap in sick pay protection is a genuine cost that should factor into rate-setting and emergency fund planning.