Answers · UK 2025/26
How much is Statutory Sick Pay per week in 2026/27?
Statutory Sick Pay is £123.25 a week for 2026/27, payable for up to 28 weeks, provided you earn at least £129 a week on average and meet the other eligibility conditions.
Full answer
Statutory Sick Pay (SSP) is £123.25 a week for 2026/27, paid by your employer if you are too ill to work and meet the qualifying conditions. To be eligible, you must earn an average of at least £129 a week (the Lower Earnings Limit) before tax, be classed as an employee (rather than self-employed, who are not eligible for SSP at all), and have been sick for at least four consecutive days, including non-working days. SSP is not payable for the first three "waiting days" of a sickness absence unless you have been sick and claimed SSP within the previous eight weeks, in which case it may be payable from day one instead. SSP is payable for a maximum of 28 weeks in any one period of sickness (or linked periods within eight weeks of each other), after which entitlement ends even if you remain unable to work, at which point you would typically need to claim Employment and Support Allowance or another benefit instead. SSP is treated as normal earnings for Income Tax and National Insurance purposes, so it is taxed in the same way as regular salary, deducted through PAYE alongside any other pay in the same period. Many employers offer contractual or occupational sick pay that is more generous than the statutory minimum -- typically full pay for a set period followed by SSP-only, or SSP topped up to full pay -- so it is worth checking your contract or staff handbook rather than assuming only the statutory £123.25 a week applies.
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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.