Ask PayslipIQ · Last reviewed 2026-05-08
What is Statutory Sick Pay?
Statutory Sick Pay (SSP) is paid by your employer when you are off sick for four or more days in a row, including non-working days. From 2026, SSP is paid from day one of sickness for eligible employees. It is taxable and subject to NI like normal pay.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.
SSP is the legal minimum. Many employers pay more than SSP under their own occupational sick pay schemes; check your contract or employee handbook.
SSP is paid for up to 28 weeks per period of sickness. To qualify, you normally need to earn at least the Lower Earnings Limit on average and notify your employer in line with their sickness reporting policy.
If your employer refuses to pay SSP and you believe you qualify, contact HMRC's Statutory Payments Disputes Team. They have authority to direct the employer to pay.
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Reviewed by PayslipIQ Editorial. Sources cited where applicable.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.