Last updated: 14 October 2026
Do you have to pay Statutory Sick Pay to an employee who injured himself?
Yes, if he’s an eligible employee and unable to work. SSP doesn’t depend on how the injury happened: it’s payable whether he was hurt at work, playing sport or in a DIY accident. From 6 April 2026, SSP is paid from the first day of sickness absence, with no waiting days, at £123.25 a week or 80% of average weekly earnings if lower, for up to 28 weeks. The lower earnings limit no longer applies, so all employees qualify regardless of pay. Employers can’t recover SSP from HMRC.
SSP rules from April 2026
| Rule | Before 6 April 2026 | From 6 April 2026 |
| Waiting days | 3 unpaid days | None: paid from day one |
| Earnings test | Needed at least £125 a week | No minimum |
| Weekly rate | £118.75 flat | Lower of £123.25 or 80% of AWE |
| Maximum duration | 28 weeks | 28 weeks |
| Employer recovery | None | None |
What he needs to provide
- Notice of absence in line with your policy, or within 7 days
- A self-certification for the first 7 days
- A fit note from a GP or other healthcare professional after 7 days
If the injury was caused by a third party
If someone else caused the injury, for example in a car accident, the employee may claim compensation that includes lost earnings. Some contracts let the employer recover sick pay from those damages if the employee succeeds. This needs a clause in the contract.
Example
Dan, a warehouse operative earning £500 a week, breaks his wrist playing football on a Sunday. He’s off for 6 weeks from Monday 7 September 2026. His employer pays SSP from the first day at £123.25 a week, as 80% of his AWE is £400. With no company sick pay, he’d receive £739.50 of SSP over the 6 weeks, taxed through payroll. His contract provides 4 weeks of full company sick pay, which includes the SSP due for those weeks, so he gets full pay for 4 weeks and SSP of £246.50 for the last 2.
Company sick pay
Contractual sick pay can be more generous than SSP, and SSP is offset against it. Paying less than SSP is never allowed.
Workplace injuries
If he’s injured at work, you must also:
- Record it in the accident book
- Report serious injuries to the HSE under RIDDOR
- Notify your employer’s liability insurer
Long-term absence
After 28 weeks, SSP ends and he may claim New Style ESA or Universal Credit. You must give form SSP1 within 7 days of SSP ending, or by the 23rd week if it’s expected to last beyond 28 weeks.
Common mistakes
- Refusing SSP because the injury happened outside work
- Still applying waiting days after April 2026
- Not paying low earners who are now eligible
- Paying SSP on top of full company sick pay
Records to keep
Keep absence records, fit notes and SSP payment details. You no longer have to keep SSP records in a fixed format, but you must be able to show HMRC what was paid.
Frequently asked questions
Is SSP taxable?
Yes, through payroll.
Can I ask for a fit note earlier?
Not for the first 7 days.
Does SSP apply to agency workers?
Yes, if they’re employees for SSP purposes.
Can a director get SSP?
Yes, if an employee.
Related: compensation for a work injury, incapacity and sickness benefits and minimum wage rules.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with statutory sick pay and payroll. See our payroll services service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
