The current Statutory Sick Pay rate for 2026/27, how it's calculated daily, historical rate changes, and how SSP compares to company sick pay and benefits.
By James Whitfield··Last reviewed: ·7 min readUpdated for 2026/27 tax year
Salary and income data is based on ONS and other official UK statistical sources. Figures are averages and may not reflect your individual circumstances.
Contents
Statutory Sick Pay (SSP) is the minimum amount your employer must pay when you’re too ill to work. Here are the current rates and rules for 2026/27, including the major reform to SSP that took effect on 6 April 2026 under the Employment Rights Act 2025.
SSP Rates 2026/27 — Summary
Component
Amount
Weekly SSP rate
£123.25
Daily rate (5-day week)
£24.65
Maximum duration
28 weeks
Maximum total SSP
£3,451.00
Waiting days
None — abolished from 6 April 2026. SSP is paid from the first qualifying day of sickness
Minimum earnings threshold
None — the Lower Earnings Limit was abolished from 6 April 2026 (see below)
Key point: SSP is largely a flat rate. Most employees receive the same £123.25 per week regardless of salary. However, since 6 April 2026, employees whose average weekly earnings are below what the old Lower Earnings Limit used to be receive 80% of their average weekly earnings instead, if that is lower than £123.25 — this replaced the previous system, where anyone earning under the Lower Earnings Limit got no SSP at all.
What Changed on 6 April 2026
The Employment Rights Act 2025 made the biggest changes to SSP since the scheme began in 1983:
Old rule (before 6 April 2026)
New rule (from 6 April 2026)
First 3 qualifying days unpaid (“waiting days”)
SSP paid from the first qualifying day
Minimum “Period of Incapacity for Work” of 4+ consecutive days of sickness before any claim could arise
Unchanged — still required. What changed: payment now starts from day 1 of that 4+ day absence instead of day 4 (the 3 unpaid waiting days were abolished)
Had to earn at least the Lower Earnings Limit (£125/week in 2025/26) to qualify at all
No earnings threshold — all employees qualify, though those on lower average earnings get 80% of average weekly earnings (if lower than £123.25) rather than nothing
These changes mean an estimated 1.3 million additional lower-paid and part-time employees are now eligible for some SSP.
Daily SSP Rates by Working Pattern
SSP is calculated based on your qualifying days — the days you normally work.
Working Days Per Week
Daily SSP Rate
Weekly SSP
Example
7 days
£17.61
£123.25
Night shift spanning 7 days
6 days
£20.54
£123.25
Retail, hospitality
5 days
£24.65
£123.25
Standard Mon–Fri
4 days
£30.81
£123.25
Compressed hours
3 days
£41.08
£123.25
Part-time
2 days
£61.63
£123.25
Weekend only
1 day
£123.25
£123.25
Very part-time
Formula: £123.25 ÷ qualifying days per week = your daily SSP rate (for employees on the full flat rate)
How SSP Works Week by Week
Example: Off Sick for 2 Weeks (5-Day Worker)
Because waiting days were abolished from 6 April 2026, SSP is payable from day one of a qualifying sickness absence.
Week
Mon
Tue
Wed
Thu
Fri
SSP Paid
Week 1
£24.65
£24.65
£24.65
£24.65
£24.65
£123.25
Week 2
£24.65
£24.65
£24.65
£24.65
£24.65
£123.25
Total
£246.50
SSP Calculation by Duration
Duration Off Sick
Waiting Days
Days Paid
Total SSP (5-day week)
1 day
0
1
£24.65
4 days
0
4
£98.60
1 week
0
5
£123.25
2 weeks
0
10
£246.50
4 weeks
0
20
£493.00
8 weeks
0
40
£986.00
28 weeks (maximum)
0
140
£3,451.00
Historical SSP Rates
Tax Year
Weekly Rate
Annual Increase
Notes
2020/21
£95.85
0% (pandemic freeze)
Rate frozen during COVID-19
2021/22
£96.35
0.5%
Minimal increase
2022/23
£99.35
3.1%
CPI inflation
2023/24
£109.40
10.1%
Triple lock equivalent
2024/25
£116.75
6.7%
Earnings link
2025/26
£118.75
1.7%
Earnings link
2026/27
£123.25
3.8%
Earnings link, plus abolition of waiting days and the Lower Earnings Limit, and reduction of the qualifying sickness minimum from 4 days to 1 day (Employment Rights Act 2025 reform)
Note: SSP rates generally increase each April in line with inflation or earnings growth. Always confirm the current rate on gov.uk before relying on it, as figures are reviewed annually.
SSP vs Your Normal Pay
Income Drop When on SSP
Annual Salary
Weekly Pay
Weekly SSP
Income Lost
£20,000
£385
£123.25
-£262 (68% drop)
£30,000
£577
£123.25
-£454 (79% drop)
£40,000
£769
£123.25
-£646 (84% drop)
£50,000
£962
£123.25
-£839 (87% drop)
£75,000
£1,442
£123.25
-£1,319 (91% drop)
Warning: SSP replaces only a small fraction of most people’s income. This is why income protection insurance and emergency savings are important.
SSP vs Company Sick Pay
Many employers offer enhanced sick pay above the statutory minimum.
Scheme Type
Typical Payment
Duration
SSP only (statutory minimum)
£123.25/week
Up to 28 weeks
Basic company scheme
Full pay 1 week, then SSP
1 week full + 27 weeks SSP
Average company scheme
Full pay 2 weeks, half pay 2 weeks, then SSP
Varies
Good company scheme
Full pay 4 weeks, half pay 4 weeks, then SSP
8 weeks enhanced
Excellent company scheme
Full pay 6 months+
26+ weeks
Public sector (NHS, civil service)
Often 6 months full, 6 months half
12 months
Check your contract: Your employer may offer more than SSP. Look for “sick pay” or “sickness absence” policies in your employment contract or staff handbook.
Who Qualifies for SSP?
Eligibility Requirements (from 6 April 2026)
Requirement
Details
Employment status
Employee (not self-employed)
Average earnings
No minimum — the Lower Earnings Limit was abolished from 6 April 2026. Employees on lower average earnings receive 80% of average weekly earnings if this is less than £123.25
Illness duration
Still requires a 4+ consecutive-day “Period of Incapacity for Work” to qualify at all — unchanged. From 6 April 2026, payment starts from day 1 of that absence rather than day 4
Waiting days no longer apply. Previously, the first 3 qualifying days of any period of sickness were unpaid; from 6 April 2026, SSP is payable from the first qualifying day.
SSP and Tax
Tax Treatment
Details
Income Tax
SSP is taxable income
National Insurance
SSP is subject to NI
Deductions
Employer deducts through PAYE
Tax code
No change to your tax code
P60
SSP included in annual earnings
What to Do If Employer Refuses SSP
Step
Action
1
Ask employer for form SSP1 explaining why
2
Check if their reason is valid
3
Contact HMRC if you think employer is wrong
4
Use SSP1 to claim ESA or UC if you don’t qualify
HMRC employer helpline: 0300 200 3200
SSP vs ESA vs UC
Feature
SSP
New Style ESA
Universal Credit
Weekly amount
£123.25
Confirm current rate on gov.uk
Varies by circumstances
Paid by
Employer
DWP
DWP
Based on
Employment
NI record
Income/savings
Duration
28 weeks
365 days (contribution-based)
Ongoing
Means-tested
No
No
Yes
Must be employed
Yes
No
No
Tips for Managing on SSP
Tip
Action
Check contract
You may have better company sick pay
Claim UC top-up
If SSP is low, UC may top up income
Review budget
Cut non-essential spending temporarily
Contact creditors
Explain situation, request payment holidays
Check insurance
Income protection or critical illness may pay
Summary of 2026/27 SSP Rates
Detail
Amount
Weekly SSP rate
£123.25
Daily rate (5-day week)
£24.65
Maximum duration
28 weeks
Maximum total
£3,451.00
Waiting days
None — abolished from 6 April 2026
Minimum qualifying sickness
1 day (reduced from 4 days from 6 April 2026)
Minimum qualifying earnings
None — Lower Earnings Limit abolished from 6 April 2026