Statutory Sick Pay (SSP) is the minimum amount UK employers are legally required to pay employees who are off work sick. It sets a floor: employers can pay more under a company sick-pay scheme, but never less. SSP is paid by the employer and recovered only in limited circumstances.

Major reforms took effect on 6 April 2026. SSP is now payable from the first day of sickness, removing the previous three-day waiting period, and the lower earnings limit has been scrapped so lower-paid workers qualify. For employees earning below the standard weekly rate, pay is now calculated as a percentage of their average earnings.

The change means employers must track sickness from day one and apply the new rate formula correctly. Accurate absence tracking is essential to calculate entitlement, evidence payments, and stay compliant — particularly for businesses with hourly or variable-hours staff.