Answers · UK 2025/26
How much is Statutory Sick Pay (SSP) per week in 2026?
SSP is £123.25 per week in 2026/27. The waiting-day rule was abolished from 6 April 2026 under the Employment Rights Act 2025, meaning eligible employees are now paid SSP from day one of sickness, not day four.
Full answer
Statutory Sick Pay (SSP) for 2026/27 is £123.25 per week (up from £116.75 in 2025/26), paid for up to 28 weeks per period of incapacity for work. **Key changes from 6 April 2026 (Employment Rights Act 2025):** - **No more waiting days:** Previously, SSP was only payable from the 4th qualifying day of sickness (the first 3 days were unpaid). From 6 April 2026, SSP is payable from day one. - **Lower Earnings Limit (LEL):** Employees must earn at least £123 per week (the LEL for 2026/27) to qualify. Employees earning below this level are not entitled to SSP but may be able to claim Universal Credit or other benefits instead. - **Maximum duration:** SSP is paid for up to 28 weeks. After 28 weeks, an employee may need to move to Employment and Support Allowance (ESA) or Universal Credit. **Occupational sick pay:** Many employers offer enhanced occupational sick pay (OSP), often full pay for a period and then half pay — your contract will specify this. OSP must be at least as generous as SSP. **Employer reclaim:** Small employers can no longer reclaim SSP from HMRC (the Percentage Threshold Scheme was abolished in 2014). The full cost falls on the employer. **Practical example:** An employee off sick for 2 weeks in April 2026 receives 2 × £123.25 = £246.50 SSP (assuming they qualify). Before April 2026, the same employee would have received just 8 qualifying days × £116.75 ÷ 7 = £133.43 under the old rules.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.