Statutory Sick Pay Qualifying Days: UK Employer Guide

• Qualifying days are agreed working days.
• Daily Statutory Sick Pay equals the weekly statutory sum divided by the number of qualifying workdays.
• Waiting periods must fall on qualifying workdays before statutory sickness payments begin.

In the UK, statutory sick pay qualifying days are the specific workdays an employee must work under contract. Statutory Sick Pay (SSP) is paid only for these agreed times. If a staff member falls sick on a rest day or weekend, no statutory money applies for that date.

This practical guide is for UK small-business owners, directors, and payroll managers. Errors happen easily. Paying the wrong sum causes staff friction and brings HMRC compliance penalties.

What are qualifying days for SSP?

Qualifying days form the core work pattern set in an employment contract. For a standard Monday to Friday office worker, those five days form the qualifying schedule. Saturday and Sunday sit outside the statutory calculation.

For part-time or flexible staff, qualifying slots match the agreed rota. If a staff member works Tuesday, Wednesday, and Thursday, only those three shifts count. When tracking team hours in your weekly capacity plan, keeping this rota clear stops payroll confusion.

Employers agree schedules directly with staff. Rules from HM Revenue and Customs state that a firm cannot pick dates when staff never work. Every eligible worker must have at least one qualifying shift in each calendar week.

How is statutory sick pay calculated?

Statutory Sick Pay uses a fixed weekly rate. When an employee misses part of a week, you must find a daily rate. The daily sum equals the weekly statutory rate divided by the number of qualifying workdays in that week.

Daily rates differ across rotas. An employee on a five-day rota gets one-fifth of the weekly sum per sick shift. A part-time worker on two weekly shifts gets half the weekly sum for each qualifying shift missed.

Weekly totals match for full absences. But paying single shifts requires using the exact rota divisor. Calculate carefully. Factoring these statutory costs into your one-hour budget plan keeps overheads steady.

Managing statutory sick pay waiting days

Under statutory rules, sick pay is not paid for the first three qualifying workdays of illness. These three unpaid shifts are called waiting days. Statutory payment begins on the fourth qualifying shift of absence.

Crucially, waiting periods must fall on dates the worker was scheduled to work. Take a part-time worker contracted for Mondays and Tuesdays. If they fall ill on Sunday and miss the whole week, Monday is waiting shift one and Tuesday is waiting shift two.

Wednesday, Thursday, and Friday do not count as waiting periods because the worker has no shift then. The third waiting shift arrives on the next Monday. Sickness pay for that worker starts only on the next Tuesday. Knowing this rule stops early wage errors.

A key exception covers linked spells of illness. If an employee has two sickness spells within 56 days, and each lasts four or more days in a row, the spells link. The worker does not serve three new waiting days in the second spell.

Daily rate comparison table for employer payroll

The calculation formula divides the weekly statutory rate by weekly qualifying workdays. The table below illustrates how the daily rate and waiting schedule operate across common small-business shift patterns.

Labelled example: Daily SSP rates across UK shift patterns.

Check part-time shifts. A three-day worker missing five consecutive dates touches only two or three qualifying shifts. As a result, all five absence dates may fall within their three unpaid waiting periods. Plan ahead.

Unplanned employee absence impacts staff retention and morale across a small enterprise. As detailed in our analysis of the true cost of employee turnover, transparent sickness pay policies build trust and reduce friction across the team. Clear terms protect culture.

Handling irregular rotas and zero-hours contracts

Many service firms hire staff on flexible rotas or casual contracts. When weekly hours change, setting qualifying days requires a method agreed upfront. Agree early.

HMRC guidance offers three clear options for variable rotas:

• Agreed rota schedule: Use the published rota. The shifts the worker was due to work become the qualifying dates.
• Historical average pattern: Agree to use the shifts worked over the past eight weeks as the standard schedule.
• Statutory default rule: If no agreement exists and rotas shift without a fixed habit, HMRC rules set Wednesday as the single weekly qualifying workday.

Putting this rule into your written employment contract prevents confusion later. Put terms in writing. When bringing on new staff, as outlined in our guide on paperwork when hiring your first employee, state the sick pay method in the staff handbook.

Record-keeping rules for small employers

HMRC no longer asks firms to fill out form SSP2. Even so, small businesses must keep solid records to prove all statutory wage entries. Proof matters.

Your payroll files must log each illness spell lasting four or more days in a row. Note the start date, end date, and qualifying shifts used in the math. Keep copies of self-certification forms and doctor fit notes.

Store all sickness absence and payroll records for at least three full tax years. Retain every file. Following the steps in our guide on how long to keep business records, saving these files protects your business during PAYE reviews.

Sources and scope

GOV.UK: Statutory Sick Pay Eligibility and Qualifying Days · HMRC: Employer Further Guide to PAYE and NICs (CWG2) · ACAS: Checking Sick Pay Guidance. This article provides general business guidance on UK statutory employment payments. Employment rules can vary based on individual contracts and company sick pay schemes. Consult an employment solicitor or qualified payroll professional for tailored advice.