How much is Statutory Sick Pay 2026 UK?

Statutory Sick Pay (SSP) is £123.25 per week from 6 April 2026. Most employees receive this flat rate regardless of salary — though since 6 April 2026, employees with lower average weekly earnings receive 80% of their average weekly earnings instead, if that figure is lower. SSP is paid for up to 28 weeks, and from 6 April 2026 it is payable from the first qualifying day of sickness — the previous 3 unpaid 'waiting days' were abolished.

How is SSP calculated UK?

SSP is calculated based on qualifying days (days you normally work). Divide £123.25 by your qualifying days per week to get your daily SSP rate. For example, if you work 5 days: £123.25 ÷ 5 = £24.65/day. Since 6 April 2026, SSP is paid from the first qualifying day — there are no unpaid waiting days.

Do I qualify for Statutory Sick Pay?

You qualify for SSP if you're an employee, have been ill for at least 4 consecutive days (the 'Period of Incapacity for Work' minimum, unchanged by the 6 April 2026 reforms), and have notified your employer. From 6 April 2026, there is no minimum earnings threshold — the Lower Earnings Limit was abolished, so eligibility no longer depends on how much you earn (though your rate may be 80% of average earnings if that is lower than £123.25). Also from 6 April 2026, the 3 unpaid waiting days were abolished, so once you have a qualifying 4+ day absence, payment starts from day 1 of it rather than day 4. You don't qualify if self-employed, on Maternity Allowance, or have already received 28 weeks of SSP.

What if I don't qualify for SSP?

If you don't qualify for SSP (self-employed, on Maternity Allowance, or have exhausted 28 weeks), you may be able to claim Universal Credit or New Style ESA. Your employer should give you form SSP1 explaining why you don't qualify, which you can use to claim benefits.

SSP Calculator UK 2026/27 — Statutory Sick Pay Guide | PocketWise

Statutory Sick Pay (SSP) provides a minimum income when you’re too ill to work. Here’s how to calculate what you’re entitled to under the rules that apply from 6 April 2026.

SSP Rates 2026/27

Current Rate

Detail	Amount
Weekly rate	£123.25 (or 80% of average weekly earnings if lower)
Maximum duration	28 weeks
Waiting days	None — abolished from 6 April 2026; SSP is paid from the first qualifying day
Minimum earnings	None — the Lower Earnings Limit was abolished from 6 April 2026
Minimum sickness to qualify	4 consecutive days (“Period of Incapacity for Work”) — unchanged. Payment now starts from day 1 of that absence (waiting days abolished 6 April 2026)

SSP Is Mostly a Flat Rate

Your Normal Salary	SSP You Get
£20,000/year	£123.25/week
£30,000/year	£123.25/week
£50,000/year	£123.25/week
£80,000/year	£123.25/week

Most employees get the same SSP — it’s not based on your salary, unless your average weekly earnings are low enough that 80% of them comes to less than £123.25, in which case you get the 80% figure instead.

Qualifying for SSP

Eligibility Criteria (from 6 April 2026)

Requirement	Detail
Employment status	Must be an employee
Illness duration	At least 4 consecutive days of sickness (the “Period of Incapacity for Work” minimum, unchanged) — but paid from day 1 of that absence, not day 4, since the waiting days were abolished
Average earnings	No minimum threshold — the Lower Earnings Limit was abolished. Lower earners get 80% of average weekly earnings if lower than £123.25
Notice	Told employer within their deadline
Not excluded	Not on other statutory pay, etc.

Who Can’t Get SSP

Situation	SSP Available?
Self-employed	No
On Statutory Maternity Pay	No
On Maternity Allowance	No
Already had 28 weeks SSP (same illness)	No
In legal custody	No
First day of employment	No (must have done some work)

How SSP Is Calculated

Key Terms (from 6 April 2026)

Term	Meaning
Qualifying sickness (PIW)	Still requires 4+ consecutive days of illness to trigger entitlement — unchanged by the reform
Qualifying Days (QDs)	Days you normally work
Waiting Days	Abolished from 6 April 2026 — SSP is paid from the first qualifying day

Daily SSP Rate

Formula: Weekly SSP ÷ Number of Qualifying Days

Qualifying Days/Week	Daily SSP Rate
2 days	£61.63
3 days	£41.08
4 days	£30.81
5 days	£24.65
6 days	£20.54
7 days	£17.61

Calculation Examples

Example 1: Standard 5-Day Week, 2 Weeks Off

Week	Qualifying Days	Days Paid	Amount
Week 1	5	5	£123.25
Week 2	5	5	£123.25
Total		10	£246.50

Example 2: 3-Day Week (Part-Time), 5 Weeks Off

Week	Qualifying Days	Days Paid	Amount
Week 1	3	3	£123.25
Weeks 2-5	12	12	£493.00
Total		15	£616.25

Example 3: Full 28 Weeks (5-Day Week)

Period	Weeks	Days Paid	Amount
All 28 weeks	28	140	£3,451.00

SSP vs Normal Pay

Income Drop Calculator

Annual Salary	Weekly Pay	Weekly SSP	Weekly Loss
£20,000	£384.62	£123.25	-£261.37
£25,000	£480.77	£123.25	-£357.52
£30,000	£576.92	£123.25	-£453.67
£35,000	£673.08	£123.25	-£549.83
£40,000	£769.23	£123.25	-£645.98
£50,000	£961.54	£123.25	-£838.29

Monthly Impact

Annual Salary	Normal Monthly	SSP Monthly	Monthly Loss
£25,000	£2,083	£534	-£1,549
£30,000	£2,500	£534	-£1,966
£35,000	£2,917	£534	-£2,383
£40,000	£3,333	£534	-£2,799
£50,000	£4,167	£534	-£3,633

Company Sick Pay (CSP)

Types of Sick Pay Schemes

Type	Description
SSP only	Legal minimum, nothing extra
SSP + top-up	Employer adds to SSP
Full pay	Full salary for a period
Tiered scheme	E.g., 3 months full, 3 months half

Typical Enhanced Schemes

Scheme Example	Details
Basic	SSP from day 1
Standard	Full pay 1 month, then SSP
Good	Full pay 3 months, half pay 3 months
Excellent	Full pay 6 months, half pay 6 months
NHS	1 month full + 2 months half (first year), increasing with service

Where to Check Your Scheme

Source	Where to Look
Contract	Sickness absence section
Staff handbook	Sick pay policy
HR portal	Benefits information
HR directly	If unclear

Qualifying Sickness and Linked Periods

What Counts

Criteria	Detail
Minimum duration	At least 4 consecutive days (unchanged) — paid from day 1 of that absence since 6 April 2026
Must be	Due to illness
Notification	Follow your employer’s reporting deadline

Linking Periods of Sickness

Scenario	Rule
Gap of 8 weeks or less between absences	Periods link — treated as continuing towards the 28-week maximum
Gap of more than 8 weeks	Treated as a new period of sickness
Same illness	Links even if different absences

Waiting Days: Abolished from 6 April 2026

SSP used to start only after 3 unpaid “waiting days,” and you needed 4+ consecutive days of sickness to qualify at all. From 6 April 2026, both rules were removed — SSP is now paid from the first qualifying day of a sickness absence, and a single qualifying day of sickness is enough to trigger entitlement.

Example (5-Day Week)

Off sick Monday to Friday:

Day	Type	SSP?
Monday	1st QD - paid	£24.65
Tuesday	2nd QD - paid	£24.65
Wednesday	3rd QD - paid	£24.65
Thursday	4th QD - paid	£24.65
Friday	5th QD - paid	£24.65
Total		£123.25

What to Do When Sick

Notification Process

Step	Action
1	Notify employer (follow their rules)
2	Self-certify for first 7 days
3	Get fit note from GP if longer than 7 days
4	Keep employer updated
5	Submit fit notes as required

Self-Certification vs Fit Note

Duration	Evidence Needed
Days 1-7	Self-certification (your word)
Day 8+	Fit note from GP

Fit Note Options

Option	Meaning
“Not fit for work”	Cannot work at all
“May be fit for work”	With adjustments

If You Don’t Qualify for SSP

Your Employer Must

Action	When
Give you form SSP1	If they can’t pay SSP
State reason	Why SSP not payable

Alternative Benefits

Benefit	Who For
Universal Credit	Low income, out of work
New Style ESA	Have NI contributions, can’t work
PIP	Long-term health condition

Claiming UC While Sick

Situation	What Happens
On SSP	UC may top up if low income
SSP ended	UC as main income
Don’t qualify for SSP	UC from start of illness

Long-Term Sickness

After 28 Weeks SSP

What Happens	Options
SSP stops	Maximum reached
Company sick pay	May continue if scheme allows
Benefits	UC, New Style ESA
Return to work	Phased return possible

Form SSP1 at End of SSP

Your employer must give you SSP1 if:

SSP ends after 28 weeks
SSP can’t be paid
You leave employment while sick

Tax and National Insurance

SSP Is Taxable

Deduction	Applied to SSP?
Income Tax	Yes
National Insurance	Usually no (below threshold)
Pension	Depends on scheme
Student Loan	Usually no (below threshold)

SSP Take-Home Calculation

Gross SSP Weekly	Tax (20% basic rate)	Net SSP
£123.25	£24.65	£98.60

Actual tax depends on your personal situation and tax-free allowance remaining

Useful Scenarios

Part-Time Worker

Works 3 days/week, sick for 2 weeks:

Week	Qualifying Days	Paid	Amount
Week 1	3	3	£123.25
Week 2	3	3	£123.25
Total		6	£246.50

Zero Hours Contract

Factor	SSP Position
Average earnings	No minimum required — you qualify regardless of earnings level from 6 April 2026
Lower average earnings	You may receive 80% of average weekly earnings instead of the £123.25 flat rate, if lower
Qualifying days	Regular work pattern if established

Multiple Jobs

Situation	SSP
Sick from one job	SSP from that employer
Sick from all jobs	SSP from each (if qualify)
Qualify at each employer	No minimum earnings required from 6 April 2026

Summary Calculation

Quick SSP Calculator

Step	Calculation
1. Confirm qualifying sickness	At least 4 consecutive days of illness
2. Count qualifying days off	Days you would have worked
3. Daily rate	£123.25 ÷ your QDs per week
4. Total SSP	Daily rate × days off (no waiting days to subtract)

Example

Sick Monday-Friday, normally work 5 days:

Qualifying sickness confirmed (1+ day) ✓
Qualifying days = 5
Daily rate = £123.25 ÷ 5 = £24.65
SSP = 5 × £24.65 = £123.25

Contents