Form SSP 1 allows the employer to indicate to the employee the reasons why they are unable to pay or continue to pay Statutory Sick Pay (SSP).
The form is essentially one that allows the employee to make a claim for sickness benefit in the form of the New Style Jobseeker’s Allowance or New Style Employment and Support Allowance.
Before the SSP changes in April 2026, the SSP1 used to allow employers to indicate SSP was not payable because the Average Weekly Earnings (AWE) calculation resulted in a value less than the Lower Earnings Limit (LEL) for National Insurance Contributions. This LEL link was broken and the AWE value is no longer is important, as SSP is payable regardless of the level. Although, it will not be payable if the calculation results in AWE of £0.
On 12 October 2026, the SSP 1 in Great Britain was updated by the Department for Work and Pensions (DWP). The updated version does allow an employer to indicate they cannot pay SSP because of zero AWE in the SSP reference period. Currently HMRC’s Statutory Payments Manual has not been updated.
For Bookkeepers
The correct SSP1 form in Great Britain contains the reference ‘10/26’. ICB recommends members use this updated form and check that payroll software has been updated if the SSP1 is generated this way.
Note that the Northern Irish version of the form has not been updated at the time of writing. So, the equivalent form in this part of the UK does not allow employers to indicate SSP cannot be paid because AWE are zero. Hopefully, the Department for Communities (DfC) will match the DWP’s update as, after all, it is possible to produce the same zero AWE calculation there.
Currently, if this does occur, the only option now is for employers to manually add their own zero AWE explanation on the SSP1 in Northern Ireland.