Is my employee entitled to SSP?

Employees are eligible for Statutory Sick Pay (SSP) if the following conditions are met:

• They are classed as an employee (including agency workers).
• They have completed some work for the employer.
• They have been ill for at least four consecutive days (qualifying days).
• The employer has been informed within the required timeframe (as per the Terms of Employment, or within seven days if no policy is in place).

From 6th April 2026, SSP will be:

• available to all eligible employees regardless of their earnings
• payable from the first full day of sickness absence
• paid at 80% of an employee’s average weekly earnings (AWE) or the uprated weekly flat rate of £123.25, whichever is lower

From 6 April 2026, the key changes to statutory sick pay are:

• payment from day one: statutory sick pay is payable from the first day of sickness, removing the 3 “waiting days”
• removal of the lower earnings threshold which means more workers, including part-time and lower-paid staff, now qualify
• calculation linked to earnings: statutory sick pay is the lower of 80% of average weekly earnings or the statutory weekly rate, making pay fairer for those with lower or variable incomes

When SSP Is Not Payable

If an employee does not qualify for SSP, an SSP1 form must be provided. Common reasons for ineligibility include:

• They are already receiving Statutory Maternity Pay.
• They have exceeded the 28-week SSP limit or had a linked period of sickness for more than three years.

Placing employees on an annual salary as opposed to being paid based on their hours worked may be more beneficial for both employee and employer, however, we are often asked how these are calculated.

The below is based on a minimum wage for a 21-year-old in the 26/27 tax year:

Given:

• Hourly Rate: £12.71
• Hours per Day: 7.5​
• Days per Week: 5​

Calculations:

• Daily Rate: £12.71 (hourly rate) × 7.5 (hours per day) = £95.33
• Weekly Rate: £95.33 (daily rate) × 5 (days per week) = £476.65
• Annual Salary: £476.65 (weekly rate) × 52 (weeks per year) = £24,785.80
• Monthly Salary: £24,785.80 (annual salary) ÷ 12 (months) = £2,065.48

View all FAQs