Statutory Sick Pay in 2026/27: paid from day one, with no earnings floor
Published · 5 min read · Figures checked . UK rules and rates change, so check the official sources below before you act.
Since 6 April 2026, Statutory Sick Pay is paid from the first full day of sickness and no longer depends on a minimum level of earnings. This guide explains the rate, the calculation and who is covered.
What Statutory Sick Pay is and what changed in April 2026
Statutory Sick Pay, usually shortened to SSP, is the minimum sick pay that most employees are entitled to when they are too ill to work. It is paid by the employer, through normal wages, and tax and National Insurance are taken from it. Employers may offer more through a company scheme written into the contract, but they cannot offer less. Until April 2026, SSP did not start until the fourth day of sickness (the first three were called waiting days) and was not paid at all to employees earning below the Lower Earnings Limit, which was £125 a week. Both rules were removed from 6 April 2026 under the Employment Rights Act 2025.
In practice this means two things. First, SSP is now payable from the first full working day of sickness, so a one-day absence can attract SSP. Second, every eligible employee now qualifies whatever they earn, which matters mainly to part-time and lower-paid workers who previously received nothing. Acas, the workplace advice service, estimates around 1.3 million low-paid employees received no SSP before the change. The changes apply to sickness absences starting on or after 6 April 2026, with transitional rules for absences that were already under way.
The key figures for 2026/27
For the tax year 6 April 2026 to 5 April 2027, SSP is the lower of two amounts: £123.25 a week, or 80% of the employee's average weekly earnings. The second part is new. Before April 2026 the flat rate applied to everyone who qualified; now someone whose normal pay is low receives a percentage of it instead, so they are not paid more than most of their usual earnings. At average weekly earnings of about £154.07 or more, 80% is at least £123.25, so the flat rate applies. Below that level, the 80% figure is lower and applies instead.
Average weekly earnings are usually worked out over the 8 weeks before the sickness began. For weekly pay, the earnings in that period are added up and divided by 8. For monthly pay, the total is divided by the number of months in the period, multiplied by 12, then divided by 52. SSP is paid for up to 28 weeks. The maximum possible in total is therefore 28 x £123.25 = £3,451.00 for someone paid the full flat rate throughout. SSP covers only the days an employee would normally have worked, known as qualifying days.
Who is covered, and who is not
To qualify, a person must be classed as an employee, have done some work for the employer, and have been ill for at least one full working day. Agency workers may also be entitled. SSP is not paid to someone who has already received the maximum 28 weeks, or to someone receiving Statutory Maternity Pay. Self-employed people are not employees and so are not covered by SSP, although other benefits may be open to them depending on circumstances. Where an employee received Employment and Support Allowance in the previous 85 days, the employer is told to check eligibility before paying.
Spells of sickness can be linked. If two are 56 days or fewer apart, they count as one period and the weekly rate set at the start stays the same. A run of linked periods stops attracting SSP once it has lasted more than 3 years. The rules described here are those for Great Britain; Northern Ireland has its own legislation, so readers there should check local guidance.
Two worked examples
The figures in these examples are illustrative only. For example, suppose an employee has average weekly earnings of £400 and works five days a week. Eighty per cent of £400 is £320, which is higher than £123.25, so the weekly rate is £123.25. The daily rate is £123.25 divided by 5 qualifying days, which is £24.65. If they are off sick for 3 qualifying days, SSP is 3 x £24.65 = £73.95.
A second example uses the lower-earnings case, adapted from GOV.UK's own worked example. Suppose average weekly earnings are £145. Eighty per cent of £145 is £116, which is below £123.25, so the weekly rate is £116. If the person works 4 qualifying days a week, the daily rate is £116 divided by 4, which is £29. Two sick qualifying days then give 2 x £29 = £58. Under the old rules, a two-day absence would have attracted no SSP at all, because of the three waiting days.
Absences that began before April 2026
Transitional rules apply to people already off sick when the law changed. Where an absence started on or after 22 September 2025, someone previously excluded for low earnings can be entitled to SSP from 6 April 2026. Where an absence started on or before 21 September 2025 and continued without a break to 5 April 2026, there is no entitlement from 6 April 2026; entitlement can return only after at least 8 weeks back at work. Waiting days no longer apply from 6 April 2026, but no SSP is paid retrospectively for waiting days before that date.
Common points to check
- Tell the employer by their deadline. If none is set, the default is within 7 days, and SSP can be lost if notice is late.
- A fit note is needed if the absence is more than 7 days in a row, counting non-working days. Other evidence may be accepted if the employer agrees.
- If SSP is not payable or ends before the illness does, the employer must send form SSP1, which can support a benefit claim.
- If the amount looks wrong, many people start by asking the employer how it was worked out, then contact the HMRC enquiry line.
Where to get free help
SSP is a minimum, and it is modest compared with most wages, so some people look at other support while off work. GOV.UK explains that Universal Credit or Employment and Support Allowance may be available where SSP is not payable or has ended. Acas offers free, impartial advice on workplace rights. This guide is general information about how the rules work and is not personal advice.
Check before you act
Rates and rules change, and individual contracts can differ. It is worth confirming the figures on the official pages linked below, and checking your contract or staff handbook for any enhanced company sick pay.
Sources
For information only. See our disclaimer and editorial standards. Spotted an error? Tell us.
