SPM10855 - Statutory Sick Pay (SSP) - When SSP ends

SSP liability ends but the employee is still sick

If an employee’s sickness continues after their right to SSP ends, they can claim ESA previously this was IB.

To make the transfer to the social security benefit as smooth as possible, the employer is required by regulation 15 of the SSP (General) Regulations 1982 to give the employee a completed ‘change over’ form SSP1, or their own computerised version of the form with a blank SSP1, see SPM10330.

This should be issued:


  • at the beginning of the 23rd week, if SSP is due to end when the employer has paid it for 28 weeks
  • two weeks before the date liability is due to end, if SSP is due to end before the 23rd week, or
  • as soon as it is known it will end, if SSP ends unexpectedly before the 23rd week.

The employer is required to give the employee form SSP1, or substitute, within the time limits required by regulation 15 of the SSP (General) Regulations 1982.

They must complete the following details on form SSP1:


  • the last date for which SSP will be payable
  • why SSP is no longer due, and
  • the date the PIW started.