What Is Statutory Sick Pay?
GOV.UK sets the rules and HMRC collects the tax, but the payslip is yours to get right. This guide walks through the rate, a worked example and how the line should look, then shows how to produce the payslip with the PayDocs payslip generator.
SSP is the legal minimum an employer pays an eligible employee who is too ill to work. Your contract can promise more, but it cannot pay less.
GOV.UK's employer guide sets the core rules:
- the weekly rate for 2026/27 (from 6 April 2026) is £123.25 or 80% of average weekly earnings, whichever is lower
- it is paid for the days an employee normally works, called qualifying days
- it is paid when the employee is sick for at least one full working day
- it can be paid for up to 28 weeks
Who Qualifies for SSP?
Most employees with a contract who have done some work under it. GOV.UK lists four conditions. The employee must:
- have an employment contract
- have done some work under their contract
- have been sick for at least one full working day
- give you notice and proof of illness when needed
When an Employee Does Not Qualify
GOV.UK lists cases where SSP is not due, including when the employee:
- has already received the maximum 28 weeks of SSP
- is getting Statutory Maternity Pay or Maternity Allowance
- was in custody or on strike on the first day of sickness
If SSP is not due or ends while the employee is still sick, you send them form SSP1. GOV.UK sets the deadlines: within 7 days of the first day off sick if they don't qualify, within 7 days of SSP ending unexpectedly, or by the start of the 23rd week if SSP will run out before the sickness does.
How Is SSP Calculated?
Start from the weekly rate, then split it across the employee's qualifying days. Calculations are usually based on average weekly earnings over an 8-week period.
- Work out average weekly earnings over the relevant 8 weeks.
- Take 80% of that figure.
- Compare it with £123.25. The lower figure is the weekly SSP rate.
- Divide the weekly rate by the number of qualifying days in that week.
- Multiply by the qualifying days the employee was off sick.
- Add the result to the payslip as a Statutory Sick Pay line.
GOV.UK also offers an SSP calculator, which is a good way to check your figure.
Worked Example: Full-Time Employee
Example: average weekly earnings £400, five qualifying days (Monday to Friday), off sick for three days. 80% of £400 is £320, which is more than £123.25, so the weekly rate is £123.25. Daily rate £123.25 ÷ 5 = £24.65. SSP for three days: £73.95.
Worked Example: Part-Time Employee
A cleaner in Leeds earns £120 a week over two qualifying days, Tuesday and Thursday. 80% of £120 is £96, which is lower than £123.25, so the weekly rate is £96. One day off sick is £96 ÷ 2 = £48.00.
How to Show SSP on a Payslip
Give SSP its own earnings line, named in full. It makes the payslip easy to read and easy to check.
The table uses the full-time example above: the employee earns £400 for a five-day week, so £80.00 a day, worked two days and was off sick for three. Their usual pay for the week falls from £400.00 to £233.95 before deductions, and the payslip should make that drop easy to follow.
| Payslip line | Example amount | What it shows |
|---|---|---|
| Basic pay | £160.00 | Two days worked at £80.00 a day |
| Statutory Sick Pay | £73.95 | Three qualifying days at £24.65 |
| Gross pay | £233.95 | Basic pay plus SSP |
| Income Tax | From payroll | Deducted on total gross pay |
| National Insurance | From payroll | Deducted on total gross pay |
| Net pay | From payroll | What the employee receives |
GOV.UK's payslip rules require earnings before and after deductions, and the amount of deductions that change each period. A separate SSP line is good practice: the employee sees why their pay dropped. Our guide to what employers must put on a payslip covers the full list.
Name Lines in Plain Words
Write "Statutory Sick Pay" rather than a code. Many payroll exports print short codes such as "SSP" or "SICK". A household employee or a new starter may not know what those mean. If you also pay company sick pay, label it "Company sick pay" on a separate line so the two never blur together.
Is SSP Taxed?
Yes, SSP is taxable pay. GOV.UK says SSP is paid in the same way as wages, for example on the normal payday, deducting tax and National Insurance. Run it through payroll and report it to HMRC with the rest of that period's pay.
SSP vs Company Sick Pay: What Is the Difference?
SSP is the legal floor; company sick pay is whatever your contract adds on top.
| Feature | Statutory Sick Pay | Company sick pay |
|---|---|---|
| Set by | Law, through GOV.UK rules | Your employment contract |
| Rate | Lower of £123.25 or 80% of earnings | Whatever the contract says |
| Maximum | 28 weeks | Whatever the contract says |
| On the payslip | Its own line | Usually its own line |
If you pay company sick pay, check the contract wording on how it relates to SSP, and show each amount clearly.
Linked Periods and the 28-Week Limit
Sickness that returns within 8 weeks may count as one period. GOV.UK says periods are linked if each lasts at least one full working day and they are 8 weeks or less apart. That matters for the 28-week maximum. An employee is no longer eligible after a continuous series of linked periods that lasts more than 3 years.
Keep a simple note of each sickness absence. GOV.UK lets you choose how you keep these records.
Fit Notes and Proof of Illness
GOV.UK says you can only ask for a fit note if the employee is off for more than 7 days in a row, counting non-working days. For 7 days or less they don't need a fit note; you can ask them to self-certify, in a way you both agree, such as a form or an email. Agree how they should tell you they are sick, and keep that rule in writing.
Paying SSP to a Nanny or Household Employee
Household employers follow the same SSP rules as any business. If you employ a nanny, carer or housekeeper through PAYE, they can qualify for SSP on the same conditions, and you pay it through the same payroll.
This is where small employers most often get stuck. A family in Bristol paying one nanny may run payroll through a nanny payroll service or HMRC's Basic PAYE Tools, and not every setup prints a clear payslip. GOV.UK's payroll software guidance notes that some software will not let you produce payslips. You take the figures from your payroll record and produce the payslip separately. Our page on payslips for nannies and household staff explains how that works.
- Agree in writing how your nanny should tell you they are sick.
- Note the first and last day of each absence.
- Work out SSP on their usual working days only.
- Show SSP on its own line on the next payslip.
What to Record for Each Sickness Absence
A short record now saves an argument later. GOV.UK lets you choose how you keep sickness records, so a simple table is enough for a small employer.
- the employee's name and usual qualifying days
- the first and last day of sickness
- how the employee told you, and when
- any fit note received, with its dates
- the SSP paid and the payday it went through
- whether the absence links to an earlier one
These notes also help when a later absence falls within 8 weeks of the last one, because linked periods count towards the same 28-week limit.
SSP Rules Across the UK
The rules in this guide follow GOV.UK's SSP employer guide, and the rate is the one HMRC gives in its rates and thresholds for employers 2026 to 2027. Northern Ireland's official site, nidirect, covers SSP briefly and points to GOV.UK for the details without stating a rate of its own. If you employ someone in Northern Ireland, confirm the rate and rules with HMRC before you rely on these figures.
Why Use PayDocs for Payslips With SSP?
PayDocs gives you a clean payslip for a sick-pay week without payroll software.
- Add a Statutory Sick Pay line next to basic pay.
- PAYE, National Insurance and statutory pay are worked out where our 2026/27 rules are reviewed; the generator lists what it covers.
- Edit any line to match your payroll record.
- Preview free, and pay only for the finished PDF.
PayDocs does not file with HMRC or run payroll. It makes the payslip from your figures.
Tips Before Paying SSP
- Confirm the employee's qualifying days before you calculate.
- Use earnings from the right 8-week period.
- Check your figure with GOV.UK's SSP calculator.
- Pay SSP on the normal payday.
- Keep a note of every absence, including linked periods.
Common Mistakes to Avoid
- Paying SSP for calendar days instead of qualifying days.
- Paying £123.25 when 80% of earnings is lower.
- Leaving SSP out of tax and National Insurance.
- Hiding SSP inside basic pay.
- Forgetting form SSP1 when SSP ends or is not due.
Accuracy Comes First
A payslip must match what you paid and reported through payroll. Changing one to mislead a lender, landlord or agency is fraud, and PayDocs documents are never proof of income.
Final Takeaway
SSP comes down to three numbers: the lower-of weekly rate, the qualifying days, and the days off. Put it on its own line, tax it like wages, and keep a short absence record. When the week is done, make the payslip in the PayDocs payslip generator and check every line before you download it.
Questions
How do I show SSP on a payslip?
Add a separate earnings line called Statutory Sick Pay with the amount for the qualifying days off, then deduct tax and National Insurance on total gross pay.
What is the SSP rate?
For 2026/27, from 6 April 2026, HMRC gives the weekly rate as £123.25 or 80% of average weekly earnings, whichever is lower.
Is SSP paid from the first day of sickness?
GOV.UK says SSP is paid when the employee is sick for at least one full working day, for the days they normally work.
Do I deduct tax and National Insurance from SSP?
Yes. GOV.UK says to pay SSP in the same way as wages, deducting tax and National Insurance.
How long can SSP be paid?
Up to 28 weeks. Periods of sickness 8 weeks or less apart count as linked when you add up that limit.
Can I reclaim SSP from HMRC?
Plan to fund it yourself. GOV.UK's employer guide names one case where HMRC pays SSP instead: when the employer is insolvent and the employee was sick at that point.
Do part-time employees get SSP?
They can. SSP is worked out on their own qualifying days and average weekly earnings, so the weekly rate may be lower than £123.25.
When can I ask for a fit note?
GOV.UK says you can only ask for a fit note if the employee is off work for more than 7 days in a row, including non-working days.
What is form SSP1?
It is the form you give an employee when SSP is not due or when it ends, within the deadlines GOV.UK sets.
Can PayDocs make a payslip with SSP?
Yes. PayDocs makes payslips from your real payroll figures, including a Statutory Sick Pay line. It does not file with HMRC. Start with the payslip generator.
Sources
- GOV.UK — Statutory Sick Pay (SSP): employer guide
- GOV.UK — Statutory Sick Pay (SSP): employer guide, entitlement
- GOV.UK — Statutory Sick Pay (SSP): employer guide, eligibility and form SSP1
- GOV.UK — Statutory Sick Pay (SSP): employer guide, notice and fit notes
- GOV.UK — Statutory Sick Pay (SSP): employer guide, help with sick pay
- GOV.UK (HMRC) — Rates and thresholds for employers 2026 to 2027
- GOV.UK — Taking sick leave
- nidirect — Statutory Sick Pay
- GOV.UK — Payslips: employee rights
- GOV.UK — Find payroll software
Official sources checked 3 October 2026. This guide explains how pay documents work; it is not tax or legal advice.
