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2. Current Rate

SSP is payable at £116.75 per week (2026/27 rate), or 80% of average weekly earnings for employees who earn less than this amount — whichever is lower. This policy is updated each April when HMRC revises the statutory rate.

3. Notification Procedure

Employees must notify their line manager of absence on the first day, or in accordance with any specific arrangement agreed in writing. Notification must be by telephone, not text or email, unless a written arrangement exists.

4. Self-Certification and Fit Notes

• Days 1–7: employee completes a self-certification form (SC2 or company equivalent)
• Day 8 onwards: employee must provide a Statement of Fitness for Work (fit note) issued by a GP or registered healthcare professional

5. Records

Acme Trading Ltd maintains SSP records for each absence including start and end dates, SSP paid per week, and any linked periods. Records are retained for 3 years from the date of payment for HMRC and FWA audit purposes.