SSP for care sector

Under the new UK “Day 1” SSP rules (from 6 April 2026), Statutory Sick Pay is payable from the first qualifying day of sickness absence rather than after 3 waiting days.

For an employee working:

• 37.5 hours per week
• £15 per hour
• roughly £27,000 per year

their average weekly earnings are about:

• £27,000 ÷ 52 = £519.23 per week

SSP is now the lower of:

• £123.25 per week, or
• 80% of average weekly earnings

80% of £519.23 = about £415.38, so the employee would receive the capped SSP amount: £123.25 per week SSP

If they work a normal 5-day week, the daily SSP rate is approximately: £123.25 ÷ 5 = £24.65 per qualifying day

SSP is generally only payable for a full qualifying day of sickness absence.

If the employee:

• comes to work and then goes home sick, or
• only misses 1–2 hours of a shift,

that day usually does not qualify for SSP because they performed work that day. HMRC guidance says if an employee has worked “for a minute or more” before going home sick, that day does not count as an SSP sick day.

So in practice:

Example 1

Full shift missed

A care worker phones in sick before their shift and misses the whole 7.5-hour day.

• SSP due: about £24.65 for that day.

Example 2

Only 2 hours missed

A care worker works 5.5 hours of a 7.5-hour shift and leaves early sick.

• No SSP is due for that day under the statutory rules.
• Employer options are usually:
  • pay the missed hours under a contractual/company sick pay policy,
  • treat the hours as unpaid,
  • or allow annual leave / TOIL use.

Practical recommendation for care providers

Because care work often involves short absences mid-shift, many employers are now:

• keeping SSP strictly for full missed qualifying days, and
• dealing with 1–2 hour absences under a separate absence/payroll policy.

It is worth updating sickness policies clearly to state:

• what counts as a “full day” sickness absence,
• how partial-shift sickness is handled,
• and whether discretionary sick pay applies for part-days.

That avoids disputes and keeps payroll consistent.