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Official guidance
Statutory Payments Manual

SPM110000 · Statutory Sick Pay (SSP): general information - contents

  • SPM110100 · Statutory Sick Pay (SSP): general information - what is SSP
  • SPM110200 · Statutory Sick Pay (SSP): general information - qualifying conditions for SSP
  • SPM110300 · Statutory Sick Pay (SSP): general information - notification of sickness
  • SPM110400 · Statutory Sick Pay (SSP): general information - evidence of sickness
  • SPM110500 · Statutory Sick Pay (SSP): general information - period of incapacity for work (PIW)
  • SPM110600 · Statutory Sick Pay (SSP): general information - qualifying days (QDs)
  • SPM110700 · Statutory Sick Pay (SSP): general information: employee not entitled to SSP
  • SPM110800 · Statutory Sick Pay (SSP): general information - when entitlement ends
  1. Statutory Sick Pay (SSP): general information - contents
  2. Statutory Sick Pay (SSP): general information - evidence of sickness

SPM110400 | Statutory Sick Pay (SSP): general information - evidence of sickness

From HM Revenue & Customs · Statutory Payments Manual

Under section 14 of the Social Security Administration Act 1992 employees who claim SSP must provide evidence of incapacity if required by their employer.

In accordance with regulation 2(1) of The Statutory Sick Pay (Medical Evidence) Regulations 1985, evidence shall be:

  • in the form of a statement (a "fit note") given by a relevant healthcare professional, or

  • by such other means sufficient in the circumstances of a particular case

A fit note can be issued by a doctor, nurse, pharmacist, physiotherapist and occupational therapist.

Other such means may include medical evidence from health practitioners such as:

  • osteopaths

  • chiropractors

  • Christian Scientists

  • herbalists

  • acupuncturists

(This list is for guidance only and is neither prescriptive nor comprehensive. It is up to the employer to consider what evidence of incapacity is acceptable)

Regulation 2(2) of The Statutory Sick Pay (Medical Evidence) Regulations 1985 provides that an employee is not required to provide medical evidence in respect of the first seven days of a sick absence

If the employer is unsure whether or not their employee is unfit for work or whether the medical evidence/statement can be accepted, they can ask HMRC for advice. See SPM100500.

An employer cannot withhold payment of SSP for late receipt of medical evidence.

Contact with an infectious disease

An employee who is a carrier of, or has been in contact with an infectious or contagious disease, may have been issued with a statement from the appropriate medical officer advising them not to go to work. If they have been issued with such a statement, they are deemed to be incapable of work for SSP purposes.

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