This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Statutory Payments Manual

Statutory Sick Pay (SSP): general information - employee not entitled to SSP

Employees do not qualify for SSP if they received Employment Support Allowance within 12 weeks of starting or returning to work for you.

If an employee is not entitled to SSP and has been off sick for four or more consecutive days, they may be entitled to state Employment Support Allowance (ESA).

Regulation 15 of the Statutory Sick Pay General Regulations 1982 requires the employer to give an employee who is not entitled to SSP a completed form SSP1, or an approved equivalent form.

The form SSP1, or the approved equivalent form, must be issued not more than 7 days after the later of:

  • the day on which the  employer is notified, or
  • the fouth day of the period of incapacity for work.

If it is not practicable for the employer to issue an SSP1 within the specified time it must be issued by:

  • a date agreed by both, or
  • the next pay day it is normal practice for the employer to pay the employee, or
  • if there is no normal practice the last day of the month.