What is Statutory Sick Pay?
Statutory Sick Pay (SSP) is the minimum amount employers must pay employees who are off sick. The rate in 2025/26 is £116.75 per week. SSP starts from the fourth qualifying day of sickness, so the first three days are waiting days and are unpaid. SSP can be paid for up to 28 weeks.
Who qualifies for SSP?
Employees qualify for SSP if they earn at least £123 per week, have been ill for at least 4 consecutive days including non-working days, and notify you within your company's notification deadline, usually 7 days. Workers on zero-hours contracts may qualify if they meet the earnings threshold.
Can I reclaim SSP from HMRC?
No. The small employer SSP rebate was abolished in 2014. Employers pay SSP in full as a business cost. SSP can be offset against employer NI only in limited historic circumstances for COVID-19 related sickness, but the standard rebate no longer exists.