Think an employee’s second sick day is just like the first? Not always.

If someone goes off sick more than once in a short period, your payroll team might need to treat it as one continuous episode.

This is a rule known as linked periods of sickness.

If you get it wrong, you might pay too little, too late, or not at all.

What makes two absences ‘linked’?

• The employee must be off at least four days in a row each time.
• The gaps between those absences must be no more than eight weeks apart.

When both of these apply, you have got a linked period, and that changes how Statutory Sick Pay (SSP) is calculated.

If absences are linked:

• No new waiting days. SSP can kick in from day one of the second absence.
• All time counts towards the 28-week SSP limit, so you need to track usage carefully.

If they are not linked (too far apart or too short), then the usual three unpaid waiting days start again.

Real-world example

Let’s say:

• Alex is off sick from 3–9 January (seven days).
• They return to work, then go off again from 25 February–1 March (five days).

That is within eight weeks. Both absences are longer than four days. They are linked. So:

• You pay SSP from day four in January.
• You pay from day one in February, no waiting period again.

Key payroll checks for linked sickness absences

To avoid compliance issues and ensure correct SSP payments:

• Maintain a complete absence log. Keep a centralised and chronological record of all employee sickness dates to identify potential linkages.
• Assess each absence carefully. Confirm whether each period qualifies as a Period of Incapacity for Work (at least four consecutive days, including non-working days).
• Review payroll system settings. Ensure your software is configured to apply the eight-week linkage rule and override waiting days where necessary.
• Track cumulative SSP entitlement. All weeks paid under SSP, linked or otherwise, count toward the 28-week statutory maximum. Regularly monitor usage.

There is talk of changes to SSP rules on the horizon, but even under the current system, misunderstanding linked absences can create payroll headaches, complaints, or worse, liability.

Need help decoding linked periods or checking your payroll setup is right? Our team can guide you through it. Speak with us today for expert payroll advice.