SSP Rate 2026/27: Statutory Sick Pay Explained

What is the SSP rate for 2026/27?

The Statutory Sick Pay (SSP) rate for the 2026/27 tax year is £123.25 per week. This figure is set by HMRC and applies from 6 April 2026, the qualifying conditions and calculation are set out on the GOV.UK Statutory Sick Pay page.

SSP is the legal minimum your employer must pay you when you are off sick. Many employers offer contractual sick pay on top of this, check your contract or staff handbook to see what applies to you.

	2025/26	2026/27
Weekly SSP rate	£116.75	£123.25
Daily rate (5-day week)	£23.35	£24.65
Waiting days before pay starts	3	None, payable from day 1

Who qualifies for Statutory Sick Pay?

To qualify for SSP, you must meet three conditions:

1. You must be classed as an employee (not self-employed or a worker on a zero-hours contract without a regular wage)
2. Your average weekly earnings must be at least equal to the lower earnings limit equivalent, £125 per week for 2026/27
3. You must be too ill to work on a qualifying day, a day you are normally contracted to work

Note that there is no minimum length of illness any more. In earlier tax years you had to be ill for at least four days in a row (including non-working days) before a period of sickness counted, but that rule was swept away alongside the waiting days from 6 April 2026, SSP is payable from the very first qualifying day.

If you earn below the lower earnings limit on average, you do not qualify for SSP. In that situation, you may be able to claim Universal Credit or Employment and Support Allowance instead.

Agency workers and those on fixed-term contracts are entitled to SSP if they meet the conditions above. The rules are set out in the Social Security Contributions and Benefits Act 1992.

Do waiting days still apply?

No: waiting days were abolished from 6 April 2026. Previously, the first three days of any sick period were unpaid "waiting days" and SSP only began on the fourth qualifying day. Under the reformed rules, SSP is payable from the very first qualifying day of illness.

This is a significant change from 2025/26 and earlier tax years, where the three-waiting-day rule applied. If you're checking older guidance or a previous payslip, bear in mind the rules were different before April 2026.

How is SSP calculated?

SSP is paid at £123.25 per week. From 6 April 2026 there is one important exception for lower earners: SSP is the lower of £123.25 or 80% of your average weekly earnings (AWE). For employees earning above roughly £154 a week, 80% of AWE exceeds £123.25 and the full rate applies. Below that, SSP is paid at 80% of AWE, for example, with AWE of £120 per week, 80% is £96, so SSP is £96 rather than £123.25.

If you only work part of a week, you receive a daily rate. Divide the weekly rate by the number of qualifying days in your week to get the daily figure, HMRC sets out how to calculate SSP manually for irregular working patterns.

Daily SSP rate = weekly rate ÷ qualifying days per week

For someone working five days a week: £123.25 ÷ 5 = £24.65 per day.

For someone working four days a week: £123.25 ÷ 4 = £30.81 per day.

Qualifying days are the days you are contracted to work, or days agreed with your employer. Use our SSP calculator to work out the exact amount for your working pattern.

How long can you receive SSP?

The maximum period for SSP is 28 weeks in any one period of sickness. Once you have received SSP for 28 weeks, your entitlement ends.

If you are still unable to work after 28 weeks, you may be able to claim Employment and Support Allowance. Your employer is required to give you a form SSP1 when your SSP is coming to an end, which you will need to support a benefits claim.

A new period of sickness must be at least eight weeks after the previous one ended to be treated as separate rather than "linked" to the earlier period.

Can I get more than the statutory rate?

Yes. Many employers offer enhanced sick pay, often called "contractual sick pay", which tops up or replaces SSP. This might be full pay for the first four weeks, half pay for the next eight, and then SSP for the remainder. Check your employment contract or staff handbook.

If your employer offers contractual sick pay that is higher than SSP, you receive the contractual amount. You cannot receive both simultaneously.

Public sector employees and workers in larger companies often have significantly more generous sick pay provisions than the statutory minimum.

Employer obligations for SSP

Employers must pay SSP directly through their payroll, in the same way as regular wages. It is subject to income tax and National Insurance in the normal way, GOV.UK publishes a dedicated employer's guide to Statutory Sick Pay covering record-keeping, fit notes and the form SSP1.

Employers can no longer recover SSP from HMRC, the rebate scheme was abolished in 2014. The full cost of SSP falls on the employer.

Your employer cannot dismiss you simply for being sick, particularly in the short term. However, long-term absence can lawfully lead to dismissal on grounds of capability after proper process, in line with the Employment Rights Act 1996. If you have concerns about your employment rights during sick leave, seek advice from ACAS. Where the concern is repeated short-term absence rather than one long spell, many employers turn to the Bradford Factor, our guide explains how the Bradford Factor is calculated and how scores are typically used.

What about holiday entitlement during sick leave?

You continue to accrue statutory annual leave during sick leave. If you cannot take holiday because of illness, you can carry forward up to four weeks of statutory leave to the following year. Use our holiday pay calculator to check your entitlement.

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Frequently asked questions

What is the SSP rate per day in 2026/27?

Divide £123.25 by the number of qualifying days in your working week. For a five-day week, that is £24.65 per day. For a four-day week, it is £30.81.

Are there still waiting days for SSP?

No. From 6 April 2026, the three waiting days were abolished, SSP is payable from your first qualifying day of illness, not the fourth.

Do I need a doctor's note for SSP?

For the first seven days you can self-certify your illness. After seven days your employer can ask for a fit note (previously called a sick note) from your GP or another authorised healthcare professional.

Can my employer refuse to pay SSP?

Not if you meet the qualifying conditions. If you believe SSP is being wrongly withheld, contact HMRC, you can dispute your entitlement directly. Your employer must give you a form SSP1 if they believe you do not qualify.

Does SSP count as income for Universal Credit?

Yes. SSP is treated as employment income for Universal Credit purposes. Your Universal Credit payment will be adjusted to account for any SSP you receive.

Am I entitled to SSP on a zero-hours contract?

It depends on your earnings. If you are classed as an employee (not a worker or self-employed) and your average weekly earnings meet the lower earnings limit, you are entitled to SSP even on a zero-hours contract. If your earnings are irregular, HMRC uses an eight-week average to assess this.