How linked sick pay periods work for SSP
Two spells of sickness separated by 56 days or less count as a single period of incapacity for work for Statutory Sick Pay purposes (gov.uk). With the standard weekly rate set at £123.25 for the 2026-27 tax year (gov.uk), the linking rule decides whether a returning employee starts a fresh entitlement or simply resumes an existing one.
The distinction matters because SSP is capped at 28 weeks across a single period of incapacity or a chain of linked periods (gov.uk). An employer that treats every absence as new can overpay; one that links periods incorrectly can stop SSP too early. This article sets out what links a period, how linking fixes the pay rate, and how it caps the maximum entitlement.
Key takeaways
- Two periods of incapacity for work link into one if the gap between them is 56 days (8 weeks) or less.
- A period of incapacity for work needs at least four consecutive days of sickness before SSP can apply.
- Average weekly earnings are taken from the first linked period, so a later pay rise does not raise the SSP rate.
- The 28-week SSP maximum runs across all linked periods, not each one separately.
- A series of linked periods cannot continue beyond three years with the same employer.
What a period of incapacity for work means
A period of incapacity for work, or PIW, is four or more consecutive days of sickness, counting every calendar day including weekends and non-working days (gov.uk). Fewer than four days in a row never forms a PIW, so no SSP arises (gov.uk).
SSP itself is only paid for qualifying days, the days the employee normally works under contract (gov.uk). The PIW establishes that a genuine spell of incapacity exists; the qualifying days then determine which days within it attract payment (gov.uk).
When two absences count as one
Where the last day of one PIW and the first day of the next are 56 days (8 weeks) apart or fewer, the two periods link and are treated as a single PIW (gov.uk). HMRC publishes linking tables each tax year so payroll teams can confirm whether a new absence connects to an earlier one (gov.uk).
A gap of at least 57 days breaks the link, and the next spell of four or more days starts a fresh PIW with its own entitlement (gov.uk). The table below summarises the two outcomes that automated UK payroll software has to distinguish on every return to work.
| Gap between periods | Treatment | Effect on entitlement |
|---|---|---|
| 56 days or fewer | Periods link into one PIW | Same 28-week clock and same earnings basis continue |
| 57 days or more | Link broken, new PIW | Fresh 28 weeks and recalculated earnings |
How linking affects the SSP rate
For 2026-27, SSP is the lower of 80% of average weekly earnings or the flat rate of £123.25 (gov.uk). Average weekly earnings are worked out over the eight-week relevant period ending on the last normal payday before the first day of the PIW (gov.uk).
In a linked period, the earnings figure carries forward from the first PIW rather than being recalculated for the later spell (gov.uk). An employee who received a pay rise between two linked absences therefore keeps the rate set by the original period, because the relevant period is anchored to that first spell of incapacity (gov.uk). Small businesses checking these calculations by hand, rather than through a small business payroll platform, are most exposed to getting the carried-forward rate wrong.
How linking affects the 28-week maximum
SSP runs for a maximum of 28 weeks in a single PIW or a series of linked PIWs (gov.uk). Each linked absence draws down the same 28-week balance, so an employee who used 20 weeks in an earlier spell has only 8 weeks left if the next absence links (gov.uk).
Once 28 weeks are exhausted, the employer issues form SSP1 so the employee can claim New Style Employment and Support Allowance (gov.uk). A chain of linked periods also cannot continue beyond three years with the same employer, at which point entitlement ends even if the 28 weeks were never reached (gov.uk). Accountants tracking this across many clients usually rely on a multi-client payroll dashboard to hold the running totals per scheme.
Why accurate linking matters for payroll
Employers must keep SSP records, including dates of absence and payments, and HMRC expects them to be available for three years (gov.uk). Without an accurate link history, an employer cannot prove whether a returning employee is on a fresh entitlement or a continuation (gov.uk).
The SSP reform from 6 April 2026 removed waiting days and the lower earnings limit, which means more short absences now generate payment from the first qualifying day and more of them feed into the linking calculation (gov.uk). Platforms built around an HMRC-recognised payroll API apply the linking rule automatically on each return to work, removing the manual lookup against the HMRC tables.
Conclusion
Linking is the rule that connects a year of scattered absences into a coherent entitlement. It fixes the earnings basis to the first spell, runs a single 28-week clock across every connected absence, and closes the entitlement after three years of linked periods.
As day-one SSP and the removal of the earnings threshold pull more short absences into scope, the linking calculation carries more weight than it did under the old waiting-day regime. Employers that record absence dates precisely, and apply the 56-day test consistently, keep both their payments and their SSP1 timing correct.
Frequently asked questions
How many days apart do two sick periods have to be to count as separate?
The gap between the last day of one period of incapacity for work and the first day of the next must be at least 57 days for the periods to be treated separately. A gap of 56 days (8 weeks) or fewer links them into a single period (gov.uk).
Does a pay rise between two linked absences increase SSP?
No. In a linked period the average weekly earnings are taken from the relevant period of the first absence, so a pay rise that falls between the two linked spells does not change the SSP rate (gov.uk).
Does the 28-week maximum reset when an employee returns to work?
Only if the next absence does not link. If a new period of incapacity links to the earlier one, it continues the same 28-week entitlement rather than starting a new one. A break of 57 days or more starts a fresh 28-week maximum (gov.uk).
When does an employer issue form SSP1 in a linked period?
The employer issues SSP1 when SSP entitlement ends, including when the 28-week maximum is reached across linked periods. Where SSP is expected to end before the sickness does, SSP1 should reach the employee on or before the beginning of the 23rd week of payment (gov.uk).
