If you are off work sick, Statutory Sick Pay (SSP) is the legal minimum your employer must pay you. For the 2025-26 tax year the weekly rate is £118.75 — up from £116.75 in 2024-25 — and it can be paid for up to 28 weeks. This guide explains how SSP works, who qualifies, how it is taxed, and what the government’s reforms mean for 2026-27.
The 2025-26 SSP Rate
SSP is set by Parliament and uprated each April. The 2025-26 weekly rate applies to any day of incapacity for work from 6 April 2025 onwards.
| Tax year | Weekly rate | Daily rate (5-day week) |
|---|---|---|
| 2024-25 | £116.75 | £23.35 |
| 2025-26 | £118.75 | £23.75 |
| 2026-27 (proposed) | £120.40 | £24.08 |
The daily rate depends on how many “qualifying days” you have in your working week — typically the days you normally work. If you usually work 5 days a week, divide the weekly rate by 5; if you work 3 days, divide by 3.
Who Qualifies for SSP?
You are entitled to SSP if you meet all of the following:
- You are classed as an employee (not a self-employed contractor) and have done some work under your contract.
- You earn at least the Lower Earnings Limit (LEL) for National Insurance — £125 per week in 2025-26 (averaged over the 8 weeks before the sickness).
- You have been sick for at least 4 days in a row, including non-working days. This is called a Period of Incapacity for Work (PIW).
- You tell your employer you are sick within their deadline (or within 7 days if they have none).
Agency workers, part-time staff and zero-hours workers can qualify if they meet the earnings test. Company directors on PAYE usually qualify too.
Waiting Days (2025-26 Rules)
Under current 2025-26 rules, SSP is not payable for the first 3 qualifying days — known as “waiting days”. You only start receiving SSP from the 4th qualifying day of sickness.
Worked Example — 2025-26
Sarah works Monday to Friday and earns £500 per week. She is off sick from Monday 2 June 2025 to Friday 13 June 2025 (10 working days).
- Waiting days: Mon 2, Tue 3, Wed 4 June (no SSP)
- SSP payable: Thu 5 June onwards for 7 qualifying days
- SSP due: 7 × £23.75 = £166.25 gross
If Sarah had been off for only 3 working days, she would receive no SSP — because waiting days would swallow the whole period.
Linking Rule
If you have two periods of sickness each lasting 4+ days, and they are 8 weeks apart or less, they are “linked” and treated as one PIW. The waiting days only apply to the first period, so the second spell pays SSP from day 1.
How Long Can You Receive SSP?
SSP is paid for a maximum of 28 weeks across a single PIW (including any linked periods). After 28 weeks your employer issues form SSP1 so you can apply for Employment and Support Allowance (ESA) or Universal Credit.
Is SSP Taxed?
Yes. SSP is treated as normal earnings and runs through PAYE, so Income Tax and employee National Insurance are deducted in the usual way. It also counts towards:
- Your Personal Allowance taper if income exceeds £100,000
- Student loan repayment thresholds
- Pension auto-enrolment qualifying earnings (provided you stay above £6,240/year)
Because £118.75/week (£6,175/year) sits just below the 2025-26 Personal Allowance (£12,570), most people paying only SSP will owe no Income Tax during their sickness — but tax can still be deducted under the cumulative PAYE system if you have other income earlier in the year.
SSP vs Contractual Sick Pay
Many employers offer Occupational (contractual) Sick Pay on top of SSP — often full pay for the first few weeks, then half pay. SSP is always the legal floor. A common structure:
| Length of service | Contractual sick pay | SSP top-up? |
|---|---|---|
| Under 1 year | 2 weeks full pay, then SSP only | N/A |
| 1–5 years | 4 weeks full pay + 4 weeks half pay | Yes, half-pay phase |
| 5+ years | 3 months full, 3 months half | Yes, half-pay phase |
During the half-pay phase, employers usually top up contractual pay so the total is not less than SSP.
Evidence of Sickness
- For the first 7 days you can self-certify (form SC2 or employer’s own form).
- From day 8 onwards, you need a Statement of Fitness for Work (“fit note”) from a GP, nurse, pharmacist, occupational therapist or physiotherapist.
Claiming SSP When You Are Not Paid
If your employer refuses to pay SSP, first raise a written query. If unresolved, ask HMRC’s Statutory Payments Disputes Team to decide — you have 6 months from the first unpaid day. If your employer is insolvent, HMRC pays the SSP directly.
2026-27 Reforms — Big Changes Ahead
The Employment Rights Bill introduces two major changes to SSP, expected to take effect in April 2026:
- Waiting days abolished — SSP will be payable from day 1 of sickness, ending the 3-day gap.
- Lower Earnings Limit test scrapped — workers earning below £125/week will qualify for SSP at a new rate equal to 80% of normal weekly earnings (capped at the SSP rate).
For part-time and low-paid workers who currently miss out, this is a substantial uplift. Employers should review payroll systems and budgets ahead of the change.
Key Takeaways
- SSP in 2025-26 is £118.75/week for up to 28 weeks.
- You need to earn at least £125/week and be off for 4+ days in a row.
- 3 waiting days mean short absences often pay nothing — that ends in April 2026.
- SSP is taxable via PAYE and counts towards student loan and pension thresholds.
- Contractual sick pay schemes always pay at least SSP on top.
Estimate what you should receive with our Statutory Sick Pay calculator, and check the knock-on effect on your take-home using the take-home pay calculator.