Statutory Sickness SSP Forms
Employers need to use the right statutory sickness forms when dealing with employee sickness and Statutory Sick Pay (SSP). This collection includes Statutory Form SC2, Statutory Form SSP1, and Statutory Form SSP2, together with information on how they fit into sickness absence and SSP administration.
Employers must issue SSP1 when an employee cannot be paid statutory sick pay or when SSP entitlement ends. Form SSP2 is used to record details of an employee’s SSP, and SSP records must be kept for at least 3 years after the end of the tax year to which they relate.
SC2 is the government form for employees to self-certify their illness and can be used for up to 7 days of illness. Many businesses choose to use their own self-certification form. A template can be downloaded at Sickness and Absence Self-Certification Form.
When are Employees Entitled to Statutory Sick Pay (SSP)?
To be entitled to SSP, employees must:
- Be classed as an employee and cannot be self-employed;
- Have done some work; and
- Notify their employer of sickness, according to the employer's reporting rules. This notification can be by using form SC2 or the employer's own self-certification form for sickness of up to 7 days. If sickness lasts for more than 7 days, a doctor's sick/fit note is required.
The SSP rules changed on 6 April 2026. SSP is payable from the first day of sickness absence, and the Lower Earnings Limit has been removed.
SSP is only payable for 28 weeks. When this stops, the employer should issue form SSP1 in order to enable the employee to claim Employment and Support Allowance.
How does subscription to Employment assist with SSP Forms?
Sickness and absence from work requires proper management and documentation to maintain compliance with legal responsibilities and help sustain productivity within the workforce. In addition to these SSP forms, Employment provides a range of templates, from sickness policies to sequences of letters to employees, to ensure correct communication when dealing with sickness, including frequent and long-term sickness absence.
The portfolio also provides an extensive selection of templates to help manage the whole cycle of an employment relationship, from recruiting and contracting with staff to dealing with disciplinary matters and redundancy.
Statutory Sickness SSP Forms is part of Employment. Just £38.50 + VAT provides unlimited downloads from Employment for 1 year.
Frequently Asked Questions
Which statutory forms do I need to use when an employee is off sick? +
Three government forms cover the main scenarios. Form SC2 is the employee self-certification form for absences of up to seven calendar days; the employee completes it and gives it to you. Form SSP2 is your record sheet for logging SSP payments; you are not required to use SSP2 specifically, but you must keep equivalent records. Form SSP1 must be issued to the employee when you cannot pay SSP or their SSP entitlement ends. Simply-Docs provides copies of all three forms in this sub-folder.
When must I issue an SSP1 form and how quickly does it need to reach the employee? +
Issue form SSP1 when an employee is not entitled to SSP at all (within seven days of their first sick day) or when SSP entitlement is ending (on or before the start of the 23rd week if you know SSP will end before the employee returns, or within seven days of SSP ending unexpectedly while they are still off sick). The completed SSP1 lets the employee support a claim for Employment and Support Allowance or Universal Credit.
Has the April 2026 Employment Rights Act changed who qualifies for SSP and when it starts? +
Yes, but qualification is not unconditional. From 6 April 2026, SSP is payable from the first day of sickness absence, abolishing the previous three unpaid waiting days, and the Lower Earnings Limit is removed so workers no longer need to earn a minimum amount to be eligible. Removing the Lower Earnings Limit is not the same as universal qualification, workers must still meet all of the other SSP eligibility criteria to be entitled. The weekly rate is the lower of £123.25 or 80% of average weekly earnings, payable for a maximum of 28 weeks. To review sickness policies and payroll, the Simply-Docs Sickness Policies and Guidance Templates sub-folder provides updated template policies.
What is form SC2 and does my employee have to use it? +
Form SC2 (Employee's Statement of Sickness) is the HMRC government form employees can use to self-certify their sickness for up to seven calendar days and to support a claim for SSP. Employers are not required to use SC2 specifically; you may use your own self-certification form instead. If you do use your own form, a downloadable template is available in the Simply-Docs Absence Records and Return to Work sub-folder (Sickness and Absence Self-Certification Form). A doctor's fit note is required once absence exceeds seven consecutive calendar days.
How long must I keep SSP records and what am I required to record? +
You must keep SSP records for at least three years after the end of the tax year to which they relate. By law you must record: dates of sickness lasting at least one full working day and all SSP payments made during those periods. You can use the HMRC SSP2 record sheet from this sub-folder, but you are not required to; equivalent records held in payroll software are also acceptable. HMRC may request these records in a dispute, so accurate and consistent record-keeping is important.
What happens when an employee has used up all 28 weeks of SSP? +
SSP is payable for a maximum of 28 weeks. When entitlement ends, you must issue form SSP1 to the employee so they can claim Employment and Support Allowance or Universal Credit. The SSP1 form tells the employee why their SSP has ended and what to do next. If you know SSP will run out before the employee returns to work, you should issue SSP1 on or before the start of their 23rd week of SSP. Form SSP1 is available in this Simply-Docs sub-folder.
