There are two types of sick pay that an employer may pay:
- Statutory Sick Pay (SSP)
- Occupational Sick Pay (OSP)
SSP is the statutory minimum, which employers must pay if an employee is unable to work due to sickness.
Occupational Sick Pay (OSP) may be paid in addition to SSP. OSP normally makes SSP up to full pay. The contract of employment should state whether or not OSP is payable, and if so, for how long.
It is usual to calculate OSP over a “rolling year”, that is to consider absence in the 12 months immediately preceding the absence. The employer should also be clear how an employee would re-qualify for OSP if their entitlement expires.
Employing bodies should take care to apply “discretion” consistently in order to avoid a complaint of discrimination.
Statutory Sick Pay
Before an employee is eligible for SSP, they must be unable to work for four consecutive calendar days. This applies to full time and part time employees. Other qualifying conditions must also be satisfied.
SSP should be paid only for qualifying days i.e. the days of the week on which the employee is required by their contract to be available for work. These are the only days for which SSP can be paid and are also the only days which count as waiting days.
An employee may receive up to 28 weeks SSP, after which time the entitlement expires. The Government sets the weekly rate of pay for SSP annually.
The amount of SSP paid is calculated by dividing the weekly rate of SSP by the number of qualifying days in a week.
Current SSP rates and guidance how to calculate sick pay are available from: https://www.gov.uk/calculate-statutory-sick-pay
Changes to Statutory Sick Pay from 6 April 2026
The Employment Rights Act 2025 introduces new rules for Statutory Sick Pay (SSP) that take effect on 6 April 2026. The key changes are:
- SSP will be payable from the first day of sickness, instead of starting on day four.
- The lower earnings limit will be removed, meaning employees will not need to earn a minimum weekly amount to qualify.
All other existing eligibility rules remain unchanged. Employees must continue to meet the full criteria to receive SSP.
Absences That Begin Before 6 April 2026
Some sickness absences will start before the new rules come into effect but continue past 6 April.
If an employee’s absence began before 6 April 2026 and runs into or beyond that date:
- They will be eligible to receive SSP from 6 April onwards, provided the day is a qualifying day (a day they would usually be required to work).
- This applies even if they had not completed the current three waiting days by 6 April.
- It also applies even if they earn below the current lower earnings limit.
For further guidance, see ACAS