Statutory Sick Pay is £123.25 a week or 80% of your average weekly earnings, whichever is lower, paid for the days you would normally have worked from the first day you are off sick, for up to 28 weeks. Two rules that shaped SSP for decades were removed on 6 April 2026: the three unpaid waiting days at the start of each spell, and the earnings floor that excluded the lowest paid altogether. This guide sets out the current rules with gov.uk’s own wording and worked figures.
The rule in gov.uk’s words
gov.uk’s guidance for employers states: “The weekly rate for Statutory Sick Pay (SSP) is £123.25 or 80% of average weekly earnings - whichever is lower.” It adds that “It’s paid for up to 28 weeks”, that “SSP is paid for the days an employee normally works - called ‘qualifying days’”, and that “SSP is paid when the employee is sick for at least one full working day”. Average weekly earnings “are usually based on average weekly earnings over an 8-week period”, and “employees who have been paid less than 8 weeks of earnings still qualify for SSP”.
Three consequences follow. Anyone earning £154.07 a week or more receives the full £123.25, because 80% of their earnings is above it. Anyone earning less receives 80% of what they earn. And a single day off is now a paid day.
What changed on 6 April 2026
| Before April 2026 | From 6 April 2026 |
|---|---|
| No SSP for the first three qualifying days of a spell | Paid from the first qualifying day |
| No SSP at all for employees earning under the lower earnings limit | Everyone qualifies; lower earners receive 80% of average weekly earnings |
| Flat weekly rate for all who qualified | Lower of the flat rate or 80% of earnings |
The waiting days meant a week off on a five-day pattern was paid for two days out of five. The earnings floor excluded around a million of the lowest-paid workers, mostly part-timers. Both changes came from the Employment Rights Act 2025. The Statutory Sick Pay calculator applies the new rules to any earnings and absence.
How the payment is worked out
SSP is a daily payment. The weekly rate is divided by the number of qualifying days in your normal week, and you are paid that daily amount for each qualifying day you are off. On a five-day week the daily rate at the full £123.25 is £24.65.
| Situation | Weekly SSP | Daily rate | Total for the absence |
|---|---|---|---|
| £600 a week, five-day week, off 5 working days | £123.25 | £24.65 | £123.25 |
| £600 a week, five-day week, off 10 working days | £123.25 | £24.65 | £246.50 |
| £120 a week, five-day week, off 10 working days | £96.00 (80% of earnings) | £19.20 | £192.00 |
| £150 a week, four-day week, off 4 working days | £120.00 (80% of earnings) | £30.00 | £120.00 |
| £600 a week, five-day week, off 30 weeks | £123.25 | £24.65 | £3,451 (capped at 28 weeks) |
The 28-week limit applies to one period of sickness, and separate spells within eight weeks of each other are linked and count as one. Once the 28 weeks are used, the employer issues form SSP1 so that a claim for new-style Employment and Support Allowance can be made; the ESA calculator shows what that pays.
Who qualifies
From gov.uk’s eligibility page, you must “be classed as an employee”, “have done some work for your employer”, “have been ill for at least one full working day”, and “tell your employer you’re unable to work before the deadline they set (or within 7 days if they have not set one)”. A fit note is needed for absences of more than seven consecutive days. Agency workers and those on zero-hours contracts qualify as employees if they meet the conditions; the self-employed do not receive SSP at all and rely on new-style ESA or Universal Credit instead.
Tax, National Insurance and your payslip
SSP is paid through payroll in place of wages and is subject to income tax and National Insurance in the same way as pay. In practice a week or two of SSP within an otherwise normal month produces a smaller payslip with proportionately less tax, and a long spell at £123.25 a week, about £534 a month, sits below both the monthly personal allowance and the National Insurance threshold, so nothing is deducted and earlier overpaid tax comes back through cumulative PAYE. The payslip abbreviations guide explains the SSP line and the codes around it.
Many employers pay occupational sick pay above the statutory minimum, typically full pay for a set number of weeks, and SSP is the floor beneath it. A contract cannot pay less than SSP.
Common questions
How much is Statutory Sick Pay in 2026/27? £123.25 a week, or 80% of your average weekly earnings if that is lower. On a five-day week the full rate is £24.65 a day.
Is SSP paid from the first day off? Yes, since 6 April 2026. The three waiting days no longer apply, so the first qualifying day of any spell is paid.
Do part-time or low-paid workers get SSP? Yes. There is no longer an earnings floor. Someone earning £120 a week receives 80% of that, £96 a week, for their qualifying days.
How long can I get SSP for? Up to 28 weeks in one spell of sickness, including linked spells less than eight weeks apart. After that the employer issues form SSP1 for a benefit claim.
Is Statutory Sick Pay taxable? Yes. It is paid through payroll and taxed like wages, although at the flat rate alone the amount is usually below the thresholds at which tax and National Insurance are deducted.
What if my employer pays more than SSP? Occupational sick pay is set by your contract and can be far more generous. SSP is the minimum; the employer cannot pay less than the statutory figure for a qualifying day.
Information, not financial advice. Rules and rates are quoted from gov.uk: Statutory Sick Pay and gov.uk: Statutory Sick Pay, employer guide for 2026/27; worked figures are estimates from the site’s calculator. Contractual sick pay varies by employer, so check your contract or payroll team before acting on them.