If you employ staff in the UK, you’re legally required to pay Statutory Sick Pay (SSP) when they’re off sick and meet the qualifying conditions. From April 2026, the rules changed significantly: SSP is now paid from day one, the earnings floor has been removed, and around 1.3 million more low-paid workers became eligible. This guide covers the current rate, who qualifies, and how employers calculate and pay it.
What Is Statutory Sick Pay?
Statutory Sick Pay is the legal minimum an employer must pay an eligible employee who is off work sick. It’s funded entirely by the employer, paid through payroll alongside normal wages, and is subject to Income Tax and National Insurance in the same way. It is not something you can generally reclaim from HMRC. Our guides to payroll for small businesses and how PAYE tax is calculated cover how SSP fits into your wider payroll process.
Current SSP Rate for 2026/27
The statutory weekly rate for 2026/27 is £123.25, up from £118.75 the previous year. Employees receive the lower of this flat rate or 80% of their average weekly earnings, calculated from the 8 weeks before the sickness began. SSP is payable for up to 28 weeks.
| Change | What It Means |
|---|---|
| SSP rate | £123.25 per week (2026/27), or 80% of average weekly earnings if lower |
| Waiting days | Abolished from 6 April 2026; SSP is now paid from day one of sickness |
| Lower Earnings Limit | Removed; employees no longer need to earn above a minimum threshold to qualify |
| Maximum duration | Up to 28 weeks per period of sickness |
Who Qualifies for SSP?
Since April 2026, any employee working at least one day a week can qualify for SSP, regardless of how much they earn, as the previous Lower Earnings Limit was removed under the Employment Rights Act 2025. Employees who earn less than the £123.25 flat rate receive 80% of their average weekly earnings instead. This is a major shift from the previous system, where roughly 1.3 million lower-paid workers were excluded entirely.
How SSP Is Calculated
SSP is usually worked out daily, based on the employee’s normal working pattern. If someone works five days a week and is off sick for a full week, they receive £123.25 divided across their five qualifying days, roughly £24.65 per day. If they only normally work three days a week, the same weekly rate is divided across those three qualifying days instead, so the daily amount is higher.
Because SSP now starts from the first day of sickness rather than the fourth, employers need to update payroll processes and absence policies to reflect day-one payments.
Employer Obligations
- Pay SSP through payroll, applying Income Tax and National Insurance as normal
- Keep records of sickness absence and SSP paid, so you can show how each payment was calculated
- Continue SSP through a notice period, whether you or the employee gave notice, unless normal entitlement would have ended sooner
- Stop SSP once Statutory Maternity Pay begins, where relevant
Getting this wrong isn’t just a payroll error; it’s a potential compliance issue. The Fair Work Agency, active from April 2026, has enforcement powers over SSP compliance and can investigate underpayment.
SSP and Wider Employee Rights
SSP is one part of a broader set of obligations that start from an employee’s first day. If you’re taking on staff for the first time, our guide to hiring your first employee in the UK covers the full checklist, including contracts, pension auto-enrolment, and payroll registration. It’s also worth reviewing your business insurance, since employers’ liability insurance is a legal requirement once you employ staff.
Occupational Sick Pay vs Statutory Sick Pay
SSP is the legal minimum, not a cap. Many employers, particularly larger organisations, offer enhanced or “occupational” sick pay on top of the statutory minimum as part of their contractual benefits. There’s no obligation to do this, but it’s worth checking your contracts of employment to confirm exactly what you’ve committed to beyond the statutory floor.
Frequently Asked Questions
How much is Statutory Sick Pay in 2026/27?
£123.25 per week, or 80% of average weekly earnings if that figure is lower, paid for up to 28 weeks.
Is SSP paid from the first day of sickness?
Yes, from 6 April 2026. The previous three unpaid waiting days were abolished under the Employment Rights Act 2025.
Do all employees qualify for SSP now?
Employees working at least one day a week generally qualify, since the Lower Earnings Limit was removed. Those earning below the flat rate receive 80% of their average weekly earnings instead.
Can employers reclaim SSP from HMRC?
No, for most employers SSP is funded entirely by the business rather than reclaimed.
Key Takeaways
- SSP for 2026/27 is £123.25 per week, or 80% of average weekly earnings if lower
- Paid from day one of sickness since 6 April 2026, with no minimum earnings threshold
- Payable for up to 28 weeks per period of sickness
- Processed through payroll, subject to Income Tax and National Insurance
- Keep clear absence and payment records; the Fair Work Agency can investigate underpayment
About the Author
This guide was prepared by the Business Mine editorial team, who research and write practical UK business, tax and finance guides. Information is checked against current HMRC and gov.uk guidance at the time of publication. This article is provided for general information only and does not constitute legal advice; for advice specific to your circumstances, consult a qualified employment adviser.
