How much is Statutory Sick Pay (SSP) in the UK for 2026/27?

Full answer

Statutory Sick Pay (SSP) is the minimum sick pay employers must pay eligible employees who are too ill to work. Key rates: - 2026/27 rate: £123.25 per week (from 6 April 2026) - 2025/26 rate: £118.75 per week. Always verify the current rate at GOV.UK. Eligibility: - You are an employee (not self-employed or a contractor). - You earn at least £129 per week (Lower Earnings Limit for 2026/27). - You have been off sick for at least 4 consecutive days (including non-working days). Waiting days: - The first 3 qualifying days of any period of sickness are "waiting days" for which SSP is not paid. - Once SSP starts, it is paid from the 4th qualifying day onward. - If you have a new period of sickness within 8 weeks of a previous one, HMRC treats them as linked -- no fresh waiting days apply. Duration: - SSP is paid for up to 28 weeks in any single period of sickness (or linked periods). - After 28 weeks, the employee may be able to claim Employment and Support Allowance (ESA) from DWP. Employee vs. statutory sick pay: - Employers can pay more than SSP (enhanced sick pay) if their contract provides for it. - SSP is the minimum legal floor. Small employer relief: - The original small employer relief (allowing recovery of SSP from HMRC) ended in 2014 for most employers. - There is no general SSP rebate for employers as of 2026 (though COVID-era schemes were an exception). Tax treatment: - SSP is treated as employment income and is subject to income tax and NI contributions in the normal way via PAYE.

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• Uk Statutory Sick Pay Guide 2026 27

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