What are the rules for statutory sick pay?

This guidance applies to Great Britain unless stated otherwise. Statutory Sick Pay (SSP) is a minimum payment that eligible employees are entitled to when unable to work due to illness. To be eligible, an employee must be classed as an employee (not a worker or self-employed) and meet the relevant earnings threshold. Following changes introduced under employment legislation enacted in 2025, the previous three "waiting days" (under which SSP was only payable from day four) were removed. SSP is now payable from the first full day of sickness absence. The rate of SSP payable is the lower of 80% of the employee's average weekly earnings or the weekly flat rate set by the government (check GOV.UK for the current rate, as it is reviewed annually). SSP is payable for a maximum of 28 weeks in one period of incapacity for work (PIW), or in linked periods of incapacity separated by less than eight weeks. Employers cannot pay less than SSP but can choose to pay more under a contractual sick pay scheme. Employees do not need to provide a doctor's fit note for the first seven days of absence; after that, employers can require one. If an employer refuses to pay SSP, the employee can contact HMRC or seek advice from ACAS. SSP is taxable income. As the rules on SSP have recently changed, always check current GOV.UK guidance for the applicable rate and eligibility conditions. This information is general guidance only and does not constitute legal advice.