How to report sickness absence: an employer guide
An estimated 148.8 million working days were lost to sickness or injury across the UK labour market in the most recent year measured, an average of 4.4 days per worker [1]. From 6 April 2026, Statutory Sick Pay also became payable from the first day of absence rather than the fourth, which makes accurate reporting of every sick day a payroll obligation, not just a management courtesy [2].
Reporting sickness absence well means three things working together: a clear notification process, the right medical evidence, and correct treatment of any Statutory Sick Pay through payroll. An employer who gets one of those wrong risks underpaying staff, overpaying SSP that cannot be reclaimed, or failing a record-keeping duty that now carries a fine.
This guide sets out who reports what, the difference between self-certification and a fit note, how the absence flows into payroll, and the deadlines that apply when an absence runs long. It addresses the employer and the payroll administrator, not the employee, and reflects the rules for the 2026-27 tax year.
Key takeaways
- Employees off for 7 calendar days or fewer can self-certify; a fit note is only required from day 8 of absence [3].
- Statutory Sick Pay is payable from the first qualifying day of sickness from 6 April 2026, at £123.25 per week or 80% of average weekly earnings, whichever is lower [4].
- The Lower Earnings Limit no longer blocks SSP eligibility, so lower-paid and zero-hours workers now qualify [2].
- SSP runs for a maximum of 28 weeks, after which the employer issues form SSP1 [5].
- SSP is reported through the Full Payment Submission like any other pay, but it cannot be recovered from HMRC [6].
Setting up a clear notification process
Reporting starts before anyone falls ill. Acas advises every employer to have a written sickness absence policy that tells staff how and when to report that they cannot work [7]. Without one, absences arrive by inconsistent routes and the payroll team has no reliable trail to act on.
A workable policy states who the employee should contact, by which channel (a phone call, an email, or an HR system), and by what time on the first day of absence [8]. It should also describe the return-to-work conversation, because that is where most short absences are formally confirmed and logged. Employers managing this across several sites often centralise the record in their SME payroll platform so that absence and pay sit in one place.
Recording each absence accurately
Every reported absence needs a record of the dates, the reason given, and whether the days were qualifying days for Statutory Sick Pay [7]. Regulations that took effect on 6 April 2026 introduced a duty to keep adequate records of leave and pay and to retain them, and failure to comply is an offence that can attract a fine [9].
Accurate records also protect the employer if an absence is later disputed or if HMRC queries an SSP figure [4]. The record should capture the first qualifying day, because that is now the day SSP entitlement can begin rather than day four [8].
Self-certification and fit notes: the evidence rules
The evidence an employer can ask for depends entirely on how long the absence lasts. For short absences, the employee certifies their own sickness. For longer ones, a healthcare professional provides a fit note. The table below sets out the split.
| Length of absence | Evidence the employer can require | Who provides it |
|---|---|---|
| 7 calendar days or fewer (including weekends) | Self-certification | The employee, on return to work [[3]](https://www.gov.uk/taking-sick-leave) |
| 8 calendar days or more | Fit note | A doctor, nurse, occupational therapist, pharmacist or physiotherapist [[10]](https://www.gov.uk/government/publications/the-fit-note-a-guide-for-patients-and-employees/the-fit-note-guidance-for-patients-and-employees) |
How self-certification works
If an employee is absent for 7 calendar days or fewer, they do not need a fit note or any medical evidence; they confirm the absence themselves [3]. The employer can ask them to do this in writing using a return-to-work form, the employee's statement of sickness form SC2, or a simple written confirmation of the dates and reason [11].
The 7-day count includes weekends and non-working days, so an employee off from a Wednesday can self-certify up to the following Tuesday before any fit note is needed [12]. The SC2 form is published on gov.uk and can be completed online or printed [11].
When a fit note is needed
Once an absence passes 7 calendar days, the employer can ask for a fit note [3]. Since the rules were widened, a fit note no longer has to come from a GP: nurses, occupational therapists, pharmacists and physiotherapists can all certify one [10].
A fit note states either that the employee is "not fit for work" or "may be fit for work" with adjustments such as reduced hours or amended duties [12]. The employer should record the dates the note covers and use any stated adjustments to plan a phased return where possible.
Reporting the absence through payroll
Once an absence is logged and any SSP is due, the figure has to reach HMRC through Real Time Information. SSP is treated as pay: it goes into the employee's gross pay on the Full Payment Submission and is subject to PAYE tax and National Insurance in the normal way [6]. HMRC-recognised payroll software calculates the daily SSP rate and includes it on the FPS automatically, reflecting the changes set out in the 2026 SSP reform.
The daily rate depends on how many qualifying days the employee has in a week, because the weekly rate is divided across those days [13]. The table below shows the 2026-27 standard daily rates.
| Qualifying days per week | SSP for 1 day | SSP for a full week |
|---|---|---|
| 5 | £24.65 | £123.25 |
| 6 | £20.55 | £123.25 |
| 7 | £17.61 | £123.25 |
A critical point for the payroll team: unlike family-related statutory payments, SSP cannot be recovered from HMRC, so the employer absorbs the full cost [4]. Businesses running payroll for multiple clients usually track this exposure through a multi-client payroll dashboard rather than spreadsheet by spreadsheet.
Who now qualifies for SSP
From 6 April 2026 the Lower Earnings Limit was removed as an eligibility test, so an employee qualifies for SSP regardless of how little they earn [2]. Workers earning below the flat weekly rate receive 80% of their average weekly earnings instead of the £123.25 figure [8].
This change brought roughly 1.3 million low-paid workers into SSP for the first time, many of them on zero-hours or variable contracts [2]. For an SME running payroll in-house, it means every employee on the payroll is now potentially in scope, not only those above a threshold [14].
When an absence runs long: SSP1 and the 28-week limit
SSP is payable for a maximum of 28 weeks within a single period of incapacity, or across linked periods [5]. When that entitlement is close to running out, the employer must hand the process over to the benefits system using form SSP1 [15].
The employer issues SSP1 either within 7 days of SSP ending if the end was unexpected, or on or before the beginning of the 23rd week if the absence is expected to outlast the entitlement [5]. The employee uses SSP1 to claim Employment and Support Allowance or Universal Credit [15]. Sole traders and very small employers who only occasionally face this can produce the underlying payslips through an instant payslip generator while the formal SSP1 is sent separately.
Conclusion
Reporting sickness absence is no longer a back-office formality. With SSP starting on day one and a record-keeping duty backed by a fine, the chain from a phone call on the first morning to the figure on the Full Payment Submission has to hold together every time. The evidence rules give a clean dividing line at 7 days, the payroll treatment is the same as any other pay, and the SSP1 handover marks the point where the employer's statutory liability ends.
The wider direction is towards earlier entitlement and wider coverage, which puts pressure on absence and payroll systems to talk to each other from day one. Employers who connect their absence log directly to their payroll engine remove the manual step where most SSP errors creep in, and keep the audit trail that the new record-keeping rules now demand.
Frequently asked questions
How soon does an employee have to report sickness absence?
There is no statutory deadline, but the employer's sickness absence policy should set a clear expectation, such as a call before the start of the shift on the first day [8]. Acas recommends spelling out the channel and the timing so that staff know exactly how to report and the absence is logged from the correct first day [7].
Can an employer ask for a fit note for a one-day absence?
No. An employee absent for 7 calendar days or fewer self-certifies and does not need a fit note [3]. A fit note can only be required once the absence reaches 8 calendar days, although the employer can ask the employee to confirm a short absence in writing on their return [12].
Does Statutory Sick Pay go through payroll?
Yes. SSP is added to the employee's gross pay and reported on the Full Payment Submission, with PAYE tax and National Insurance applied as normal [6]. It is not recoverable from HMRC, so the employer carries the full cost, which is why it must be recorded accurately each pay period [4].
What happens when Statutory Sick Pay runs out?
SSP ends after 28 weeks of entitlement, at which point the employer issues form SSP1 so the employee can claim Employment and Support Allowance or Universal Credit [5]. The form must be sent within 7 days of an unexpected end, or by the start of the 23rd week if the absence is expected to continue beyond the entitlement [15].
