UK Employment Rights: Redundancy, Leave, Contracts and Workplace Protections

SSP Rates 2026/27 — Statutory Sick Pay Amounts UK

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.

· · 5 min read Updated 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.

Statutory Sick Pay (SSP) is the minimum amount your employer must pay when you’re too ill to work. Here are the current rates for 2026/27.

SSP Rates 2026/27 — Summary

ComponentAmount
Weekly SSP rate£118.75
Daily rate (5-day week)£23.75
Maximum duration28 weeks
Maximum total SSP£3,325
Waiting days3 qualifying days (unpaid)
Minimum earnings threshold£125/week

Key point: SSP is a flat rate. Whether you earn £20,000 or £100,000 per year, you receive the same £118.75 per week.

Daily SSP Rates by Working Pattern

SSP is calculated based on your qualifying days — the days you normally work.

Working Days Per WeekDaily SSP RateWeekly SSPExample
7 days£16.96£118.75Night shift spanning 7 days
6 days£19.79£118.75Retail, hospitality
5 days£23.75£118.75Standard Mon–Fri
4 days£29.69£118.75Compressed hours
3 days£39.58£118.75Part-time
2 days£59.38£118.75Weekend only
1 day£118.75£118.75Very part-time

Formula: £118.75 ÷ qualifying days per week = your daily SSP rate

How SSP Works Week by Week

Example: Off Sick for 2 Weeks (5-Day Worker)

WeekMonTueWedThuFriSSP Paid
Week 1Day 1 (WD)Day 2 (WD)Day 3 (WD)£23.75£23.75£47.50
Week 2£23.75£23.75£23.75£23.75£23.75£118.75
Total£166.25

WD = Waiting Day (unpaid)

SSP Calculation by Duration

Duration Off SickWaiting DaysDays PaidTotal SSP (5-day week)
4 days31£23.75
1 week32£47.50
2 weeks37£166.25
4 weeks317£403.75
8 weeks337£878.75
28 weeks (maximum)3137£3,253.75

Historical SSP Rates

Tax YearWeekly RateAnnual IncreaseNotes
2020/21£95.850% (pandemic freeze)Rate frozen during COVID-19
2021/22£96.350.5%Minimal increase
2022/23£99.353.1%CPI inflation
2023/24£109.4010.1%Triple lock equivalent
2024/25£116.756.7%Earnings link
2025/26£116.750%Freeze
2026/27£118.751.7%Current rate

Note: SSP rates generally increase each April in line with inflation or earnings growth.

SSP vs Your Normal Pay

Income Drop When on SSP

Annual SalaryWeekly PayWeekly SSPIncome Lost
£20,000£385£118.75-£266 (69% drop)
£30,000£577£118.75-£458 (79% drop)
£40,000£769£118.75-£650 (85% drop)
£50,000£962£118.75-£843 (88% drop)
£75,000£1,442£118.75-£1,323 (92% 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 TypeTypical PaymentDuration
SSP only (statutory minimum)£118.75/weekUp to 28 weeks
Basic company schemeFull pay 1 week, then SSP1 week full + 27 weeks SSP
Average company schemeFull pay 2 weeks, half pay 2 weeks, then SSPVaries
Good company schemeFull pay 4 weeks, half pay 4 weeks, then SSP8 weeks enhanced
Excellent company schemeFull pay 6 months+26+ weeks
Public sector (NHS, civil service)Often 6 months full, 6 months half12 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

RequirementDetails
Employment statusEmployee (not self-employed)
Average earningsAt least £125/week (Lower Earnings Limit)
Illness duration4+ consecutive days including weekends
NotificationInformed employer within their deadline
Work startedMust have done some work under your contract

Who Cannot Get SSP

SituationAlternative
Self-employedEmployment and Support Allowance or Universal Credit
Earning under £125/weekNew Style ESA or Universal Credit
On Statutory Maternity PayNone during SMP period
On Maternity AllowanceNone during MA period
Already had 28 weeks SSPESA or Universal Credit
Agency worker not meeting criteriaMay still qualify — check with agency

SSP and Other Benefits

Can You Claim Benefits Alongside SSP?

BenefitCan You Claim with SSP?
Universal CreditYes — SSP counts as income
Tax creditsYes — SSP counts as income
Housing BenefitYes — SSP counts as income
Council Tax ReductionYes — may affect entitlement
Child BenefitYes — not affected
PIPYes — not affected

When SSP Ends

SituationWhat Happens Next
You recoverReturn to work on normal pay
Still sick after 28 weeksSSP stops; claim ESA or UC
Dismissed while sickSSP stops; claim ESA or UC
Made redundantSSP stops; claim JSA, ESA, or UC

Waiting Days Explained

RuleDetails
Number of waiting days3 qualifying days
When they applyFirst period of sickness only
Linked periodsIf sick again within 8 weeks, no new waiting days
Qualifying daysDays you normally work

Example: Linked Periods

PeriodOff SickGapWaiting Days?
First absence1 week—Yes (3 days unpaid)
Second absence1 week6 weeks laterNo (linked to first)
Third absence1 week10 weeks laterYes (new period)

SSP and Tax

Tax TreatmentDetails
Income TaxSSP is taxable income
National InsuranceSSP is subject to NI
DeductionsEmployer deducts through PAYE
Tax codeNo change to your tax code
P60SSP included in annual earnings

What to Do If Employer Refuses SSP

StepAction
1Ask employer for form SSP1 explaining why
2Check if their reason is valid
3Contact HMRC if you think employer is wrong
4Use SSP1 to claim ESA or UC if you don’t qualify

HMRC employer helpline: 0300 200 3200

SSP vs ESA vs UC

FeatureSSPNew Style ESAUniversal Credit
Weekly amount£118.75£90.50–£138.25Varies by circumstances
Paid byEmployerDWPDWP
Based onEmploymentNI recordIncome/savings
Duration28 weeks365 days (contribution-based)Ongoing
Means-testedNoNoYes
Must be employedYesNoNo

Tips for Managing on SSP

TipAction
Check contractYou may have better company sick pay
Claim UC top-upIf SSP is low, UC may top up income
Review budgetCut non-essential spending temporarily
Contact creditorsExplain situation, request payment holidays
Check insuranceIncome protection or critical illness may pay

Summary of 2026/27 SSP Rates

DetailAmount
Weekly SSP rate£118.75
Daily rate (5-day week)£23.75
Maximum duration28 weeks
Maximum total£3,325
Waiting days3 qualifying days
Minimum qualifying earnings£125/week

Next step: Use the SSP calculator guide to work out your exact entitlement, or see the statutory sick pay guide for detailed eligibility information.

Sources

  1. GOV.UK — Statutory Sick Pay
  2. GOV.UK — Benefit and pension rates