Statutory Sick Pay (SSP) is the minimum amount an employer must pay an eligible employee who is off sick. The 2026-27 weekly rate, effective from 6 April 2026, is £123.25 per week (or 80% of average weekly earnings if lower), paid for up to 28 weeks of sickness.
The 2026-27 tax year brings the biggest change to SSP in years: the Employment Rights Act 2025 removes the three “waiting days” and the earnings threshold from 6 April 2026. This guide explains the new rate, how qualifying days work, and what the reform means in practice. For the 2025-26 position, see Statutory Sick Pay Explained.
For a day-by-day calculation, use the Statutory Sick Pay Calculator.
1. The 2026-27 numbers at a glance
| Item | 2026-27 | 2025-26 |
|---|---|---|
| Weekly SSP rate | £123.25 | £118.75 |
| Paid for (maximum) | 28 weeks | 28 weeks |
| Waiting days before pay | 0 (paid from day 1) | 3 |
| Lower Earnings Limit to qualify | Removed | £125/week |
The £123.25 rate applies to any day of sickness on or after 6 April 2026.
2. The two big reforms from 6 April 2026
2.1 No more waiting days — pay from day one
Until 5 April 2026, SSP was only payable from the fourth qualifying day of sickness; the first three were unpaid “waiting days”. From 6 April 2026, SSP is payable from the first full qualifying day the employee is off sick. This is a significant cost shift onto employers, especially for short absences that previously fell entirely within the waiting period.
2.2 No Lower Earnings Limit — everyone qualifies
Previously, an employee had to earn at least the Lower Earnings Limit (£125 a week in 2025-26) to receive any SSP. From 6 April 2026 that earnings test is removed. Low-paid and part-time workers who earn below the old limit now receive a percentage-of-pay version of SSP — broadly the lower of £123.25 or 80% of their average weekly earnings — rather than nothing.
3. Qualifying days and how SSP is worked out
SSP is only paid for qualifying days — the days an employee normally works. You cannot be paid SSP for a day you were not contracted to work.
- A period of incapacity for work (PIW) is four or more consecutive calendar days of sickness (including weekends and non-working days).
- The weekly rate is divided by the number of qualifying days in that week to give a daily rate. If someone works five days a week, each qualifying day is worth £123.25 ÷ 5 = £24.65.
- SSP is treated as earnings, so it is subject to PAYE income tax and National Insurance in the normal way.
4. Worked example
Tom works Monday to Friday and is off sick from Monday to Wednesday (3 qualifying days) in May 2026.
- Under the old rules, the first three days were waiting days, so Tom received £0.
- Under the 2026-27 rules, all three days are paid from day one. Daily rate = £123.25 ÷ 5 = £24.65. Three days = £73.95 of SSP.
If Tom’s absence ran the full working week (5 qualifying days), he would receive the full £123.25 for that week.
5. What employers need to do
- Update payroll software for the £123.25 rate and the removal of waiting days from 6 April 2026.
- Review sickness absence policies — short, frequent absences are now payable from day one.
- Remember that SSP can no longer be reclaimed from HMRC for most employers; the cost sits with the business.
- Keep records of sickness and SSP paid, as you must be able to show how each payment was calculated.
Check what’s due
Sick pay periods, qualifying days, and the new day-one rule are easy to get wrong by hand. Use the Statutory Sick Pay Calculator to work out exactly what an employee is owed, then see the impact on net pay with the Take-Home Pay Calculator.