Sick pay & absence
Statutory Sick Pay from the first qualifying day: waiting days, linked periods, evidence and employer schemes.
17 articles
Work it out
How to report sickness absence: an employer guide
How employers should record and report sickness absence, from self-certification and fit notes to Statutory Sick Pay, payroll and SSP1.
Is sick pay taxable? SSP, tax and NI explained
Is statutory sick pay taxable? How SSP and company sick pay are taxed through PAYE and National Insurance in the UK, and why little tax is often due.
Employer sick pay schemes: a guide for UK firms
How an employer sick pay scheme works alongside SSP in the UK: contractual rules, offsetting, payment structures and the cost employers carry.
How linked sick pay periods work for SSP
How linked periods of incapacity for work affect SSP rate, the 28-week maximum and average weekly earnings, explained for UK employers.
SSP Qualifying Days: How to Work Them Out
SSP qualifying days are the days an employee normally works. How to agree them, the default rules, and how to turn them into a daily SSP rate.
Sick Pay Waiting Days: What Changed and Why
Sick pay waiting days were three unpaid days at the start of SSP. They were abolished on 6 April 2026, so SSP now starts from day one. Here is how it works.
The SSP1 Form: When Employers Must Issue It
The SSP1 form tells an employee their Statutory Sick Pay is ending or was never due. When to issue it, the deadlines, and how it links to ESA.
How to self certify sickness at work
How to self certify sickness in the UK: notify the employer, cover the first 7 calendar days, confirm the dates, and switch to a fit note from day 8.
The self certification sick note explained
A self certification sick note covers the first 7 calendar days of sickness. How form SC2 works, what it records, and when a fit note takes over.
How much is sick pay in the UK?
Sick pay in the UK is £123.25 a week or 80% of average weekly earnings, whichever is lower. A full guide to SSP amounts, daily rates and duration.
Who is entitled to sick pay in the UK?
Who qualifies for Statutory Sick Pay after the day-one reform: the employment test, the four-day rule, notification, and the conditions employers must check.
The SSP rate explained: weekly and daily figures
The SSP rate is £123.25 a week or 80% of average weekly earnings. A clear breakdown of weekly figures, daily rates by working pattern and the lower-of rule.
Sick pay in the UK: the complete employer guide
How Statutory Sick Pay works in the UK after the day-one reform: rates, eligibility, qualifying days, recovery rules and payroll obligations explained.
SSP Calculator: How to Work Out Sick Pay
How an SSP calculator works out Statutory Sick Pay at £123.25 a week or 80% of earnings, with worked examples and when the gov.uk tool cannot be used.
What Is Statutory Sick Pay? A Full Guide
Statutory Sick Pay is £123.25 a week, paid from day one of sickness for up to 28 weeks. What SSP is, who qualifies and how it runs through payroll.
How Much Is Statutory Sick Pay? Rates Explained
Statutory Sick Pay is £123.25 a week or 80% of average weekly earnings for 2026-27. How much an employee gets, daily rates and the 28-week cap.
Statutory Sick Pay: the post-reform employer guide
Statutory Sick Pay after the 6 April 2026 reform: the £123.25 rate, day-one payment, the removed earnings limit, eligibility, 28-week limit and employer cost.