Managing sickness absence and Statutory Sick Pay (SSP) is a routine yet critical legal obligation for all United Kingdom employers under Part XI of the Social Security Contributions and Benefits Act 1992 and the Statutory Sick Pay (General) Regulations 1982.
This guide explains qualifying conditions, how waiting days operate, requirements for medical evidence (fit notes), and how modern HR software streamlines sick leave tracking.
What is Statutory Sick Pay (SSP)?
Statutory Sick Pay is the mandatory statutory minimum payment employers must provide to eligible employees and workers who are unable to work due to illness or injury.
Statutory Rate and Duration
- Paid at a fixed statutory weekly rate set by the UK Government and reviewed annually in April.
- Subject to statutory deductions for PAYE Income Tax and Class 1 National Insurance Contributions.
- Payable for up to a maximum of 28 weeks.
Eligibility Criteria
To qualify for SSP, an employee must satisfy four legal conditions:
- Employment status: Classified as an employee or agency worker who has done some work under their contract.
- Period of Incapacity for Work (PIW): Sickness must last at least 4 consecutive calendar days in a row (including weekends and non-working days).
- Minimum Earnings: Average Weekly Earnings (AWE) in the 8 weeks prior to illness must equal or exceed the statutory Lower Earnings Limit (LEL) (currently £125 per week).
- Notice and Evidence: The employee must notify their employer within the company's agreed deadline (or within 7 days) and provide required medical evidence.
The 3 "Waiting Days" Rule and Qualifying Days
- Qualifying Days: The days of the week the employee normally works under their contract (e.g., Monday to Friday for standard office staff).
- Waiting Days: SSP is not paid for the first 3 qualifying days of a Period of Incapacity for Work.
- Payable From Day 4: Payment starts on the 4th qualifying day of sickness.
Linked Periods of Sickness
If an employee returns to work and falls ill again within 8 weeks (56 days), the two absences are legally "linked". In a linked period, the employee does not need to serve the 3 waiting days a second time, provided they served them during the first absence.
Medical Evidence: Self-Certification and Fit Notes
The statutory regime establishes a clear two-tier evidence structure:
| Absence Duration | Required Medical Evidence | Legal Requirement |
|---|---|---|
| Days 1 to 7 | Self-Certification | Employee completes company self-certification form or HMRC SC2 form. No doctor's note may be required. |
| Day 8 onwards | Fit Note (Med 3) | Official Statement of Fitness for Work signed by a doctor, nurse, occupational therapist, pharmacist, or physiotherapist. |
Employer Rule on Day 1 Doctor's Notes
For SSP purposes an employee may self-certify the first 7 calendar days, and an employer cannot require a fit note as a condition of paying SSP for that period. No statute prohibits an employer from asking for medical evidence earlier as a matter of contract — but GPs will not normally issue a fit note within the first 7 days, any cost falls on the employer, and a blanket requirement risks disability discrimination claims where it bites hardest on employees with a long-term condition.
Sickness During Annual Leave
Under UK employment law (retaining European Court of Justice principles in Vicente Pereda), an employee who falls ill immediately before or during scheduled annual leave has the legal right to:
- Convert the period of illness from annual leave to sick leave (qualifying for SSP or contractual sick pay).
- Retain the untaken holiday days to be taken at a later date.
Best Practice for Absence Management
Automated HR and time tracking systems simplify SSP compliance by:
- Calculating exact Period of Incapacity for Work (PIW) timelines and automatically applying the 3 waiting days rule.
- Tracking cumulative weeks to alert payroll when the 28-week SSP limit approaches.
- Managing digital fit note uploads and tracking return-to-work review dates.
Sources and Legal References
Statutes and Statutory Instruments
- Social Security Contributions and Benefits Act 1992, Part XI — Statutory Sick Pay: entitlement, periods of incapacity for work, qualifying days and the 28-week limit
- Statutory Sick Pay (General) Regulations 1982 (SI 1982/894) — Qualifying days, waiting days, linked periods of incapacity, and notification requirements
- Statutory Sick Pay (Medical Evidence) Regulations 1985 (SI 1985/1604) — Medical evidence for SSP purposes and the form of the Statement of Fitness for Work
- Working Time Regulations 1998 (SI 1998/1833), Regulations 13 & 13A — Statutory annual leave, its accrual during sickness absence, and carry-over where leave cannot be taken
- Employment Rights Act 1996 — Section 1 written particulars (sickness terms) and Section 13 protection against unauthorised deductions from wages
- Equality Act 2010, Sections 15 and 20 — Discrimination arising from disability and the duty to make reasonable adjustments in the management of sickness absence
Case Law and Guidance
- Court of Justice of the European Union — Pereda v Madrid Movilidad SA (Case C-277/08) — A worker who is unfit for work before or during scheduled annual leave is entitled to reschedule that leave
- Court of Justice of the European Union — Stringer & Others v HM Revenue and Customs (Case C-520/06) — Annual leave continues to accrue during sick leave
- GOV.UK — Statutory Sick Pay: employer guide — Current SSP rate, the Lower Earnings Limit, form SSP1 and record-keeping expectations
- ACAS — Sick pay — Self-certification, fit notes and occupational sick pay schemes
Status as of: August 2026. This article provides general regulatory guidance and does not constitute formal legal advice for individual cases.
Frequently asked questions
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- PlainStaff Editorial Team
- Workforce Management Editorial Team
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