Skip to main content
Book a call — £89
Menu

Statutory Sick Pay Forms UK: SC2, SSP1 & SSP2

We're not a law firm — we help you find the right legal support. For advice on your situation, speak to a legal adviser or find a solicitor.

Part ofUK Employment Law Guide for Employers (2025)

Written by Brad Askew Solicitor (non-practising)
Brad is on the roll of solicitors of England & Wales but does not hold a practising certificate and does not provide legal advice.
Updated June 2026 · England & Wales
Managing sickness absence properly is one of those quietly important tasks that every UK employer has to get right. Get it wrong and you risk underpaying staff, falling out of step with HMRC, or leaving yourself without the paperwork you need if a dispute crops up later. Three forms sit at the heart of this process in England and Wales: the SC2 self-certification form, the SSP1 exclusion form, and the SSP2 record sheet. Each one does a different job, and each one tends to appear at a different point during a period of absence. This guide walks through what they are, who fills them in, when they matter, and the common pitfalls I see employers run into. If you are new to handling sick pay, treat it as a starting map rather than a rulebook.

What this document is

Statutory sickness forms are the paperwork that underpins how sick pay is handled in the UK workplace. They are not contracts or legal notices in their own right. They are records: evidence that an absence happened, that the correct pay decision was made, and that the employer followed the process HMRC expects.

The SC2 is a short self-certification document that an employee completes to declare a short spell of illness, typically where no fit note from a GP is required. The SSP1 is used when Statutory Sick Pay either cannot be paid at all or is about to end, and it helps the employee claim other support such as Employment and Support Allowance or Universal Credit.

The SSP2 is essentially an internal record of the sick pay an employer has paid out. Together, these three forms give employers a paper trail that satisfies HMRC record-keeping rules and gives employees transparency over what they are entitled to.

How to use this document

  1. Check whether the absence qualifies. Before any form comes out, work out whether the employee meets the basic conditions for Statutory Sick Pay. They generally need to be classed as an employee, earning above the Lower Earnings Limit, and have been off sick for at least four days in a row including non-working days. If the basics are not met, SSP is not payable and you move straight to considering an SSP1.
  2. Use the SC2 for short absences. For absences of seven calendar days or fewer, an employee is not expected to produce a fit note from a GP. The SC2 lets them self-certify, setting out the dates they were unwell and the nature of the illness. Keep the completed form on file. For absences running beyond seven days, a fit note from a healthcare professional takes over.
  3. Issue an SSP1 if SSP cannot be paid. If the employee does not qualify for SSP, or their 28-week SSP entitlement is coming to an end, give them a completed SSP1. This tells them why SSP is not being paid and gives them what they need to apply for benefits. Timing matters: issue it promptly so the employee is not left without support.
  4. Record payments using the SSP2 approach. The SSP2 captures each SSP payment and the dates of sickness it relates to. Even though HMRC no longer supplies a mandatory SSP2 template, employers still need to keep equivalent records. A simple spreadsheet is fine, provided it shows the sickness periods, qualifying days, and amounts paid.
  5. Keep records for the required period. SSP records should be retained for at least three years after the end of the tax year they relate to. Store them securely, respect data protection rules, and make sure the person handling payroll knows where to find them if HMRC ever asks.

Common questions

If you're dealing with this kind of situation, speak to an experienced legal adviser who can walk you through it — from £89.

Common questions

Q When does an employee need an SC2 rather than a fit note?
An SC2 is used for short sickness absences of seven calendar days or fewer, where self-certification is acceptable. Once an absence goes beyond seven days, including weekends and non-working days, the employee normally needs a fit note from a GP or other qualifying healthcare professional. The SC2 is only for the self-certification window and is not a substitute for medical evidence on longer absences.
Q Who is responsible for completing the SSP1 form?
The employer completes the SSP1 and gives it to the employee. It explains why Statutory Sick Pay cannot be paid or why it is ending, and the employee then uses it to support a claim for benefits such as Employment and Support Allowance or Universal Credit. Getting the timing right is important, as delays can leave the employee without income while they wait for a decision from the DWP.
Q How long is Statutory Sick Pay actually payable for?
Statutory Sick Pay can be paid for up to 28 weeks in a single period of incapacity or linked periods. Once that limit is reached, SSP stops and an SSP1 should be issued so the employee can consider other benefits. Rates and eligibility thresholds change from time to time, so always check gov.uk for the current figures rather than relying on older published amounts.
Q Do I still need to keep SSP records if HMRC removed the mandatory SSP2?
Yes. While HMRC no longer prescribes a specific SSP2 format, employers must still keep sufficient records of SSP paid, the sickness periods it covered, and the qualifying days involved. These records should generally be retained for at least three years after the end of the relevant tax year. A clear payroll record or spreadsheet that captures the same information will usually be acceptable.
Q Can an employer refuse to accept an SC2 form?
Employers can have their own internal self-certification form instead of the SC2, but they cannot unreasonably refuse to accept a genuine declaration of sickness for a short absence. Refusing to accept self-certification where an employee has followed the reporting procedure could create problems under employment law and may affect SSP entitlement. If there are concerns about repeated absences, those are better handled through absence management procedures.
Q What happens if an employer pays SSP incorrectly?
Underpayments can be recovered by the employee and may trigger questions from HMRC. Overpayments are harder to claw back and sometimes have to be written off. Keeping accurate records, using the correct forms, and checking qualifying days carefully all help reduce the risk. If you are unsure whether a particular absence triggers SSP, it is worth pausing to check before processing payroll.
Q Does contractual sick pay change how these forms work?
Many employers offer enhanced contractual sick pay on top of SSP. The statutory forms still apply in the same way, because SSP is a separate statutory entitlement governed by its own rules. Contractual schemes usually sit alongside SSP rather than replacing it, so the SC2, SSP1 and SSP record-keeping obligations all continue. Your employment contracts and absence policy should explain how the two interact.
If you're dealing with this kind of situation, speak to an experienced legal adviser who can walk you through it — from £89.

Sources

This guide is based on primary UK law and official guidance.

Brad Askew, Solicitor (non-practising)

Written & reviewed by

Brad Askew Solicitor (non-practising)

Brad is on the roll of solicitors of England & Wales but does not hold a practising certificate and does not provide legal advice. LegalDocuments.co.uk is not a law firm and does not provide regulated legal advice.

Full profile →SRA register ↗
Legal disclaimer
This article is for general information only. It is a tool to help you find your way — not legal advice, and not a substitute for speaking to a qualified adviser about your situation.