DWP updates SSP1 form with £0 earnings reason

The Department for Work and Pensions has updated the SSP1 form (the employer form issued when Statutory Sick Pay is not payable or is ending) to include the specific reason: “Your earnings in the 8 weeks before your sickness absence began were £0.”

This follows the major Statutory Sick Pay reforms that took effect from 6 April 2026. Those changes removed the Lower Earnings Limit, made SSP payable from the first qualifying day of sickness, and set the rate at the lower of the flat weekly amount (£123.25 for 2026/27) or 80% of the employee’s average weekly earnings (AWE). AWE is normally calculated over the relevant period ending on the last normal payday before the sickness began—typically looking back at least eight weeks.

If that calculation produces zero earnings, 80% of zero is zero, so no SSP is due. In those cases the employer must still issue the SSP1 (within seven days of the first day of sickness if the employee never qualifies, or by the usual deadlines if entitlement ends) so the employee can use it to support a claim for Universal Credit or Employment and Support Allowance. Adding the explicit “earnings were £0” option fills a practical gap that appeared once the old “below the Lower Earnings Limit” tick-box was removed with the abolition of the threshold. It gives employers a clear, accurate reason to record and gives employees the documentation they need without ambiguity.

Example of where the reason applies
A worker on a zero-hours contract has previously done work under the contract (so they meet the basic “done some work” condition) but has received no shifts—and therefore no earnings—in the eight-week relevant period before they fall ill. Their AWE is £0, SSP entitlement is £0, and the employer ticks the new reason on the SSP1 and issues the form so the employee can apply for alternative support. Similar situations can arise with other irregular or very low-activity employment arrangements where paid earnings in the calculation window are genuinely nil.

The updated form (dated 10/26) is available on GOV.UK. Employers should use the current version when SSP is not payable for this earnings reason.