What is Statutory Sick Pay and how much is it in 2026/27?

Full answer

Statutory Sick Pay (SSP) is the minimum amount an employer must pay eligible employees who are off work sick, funded entirely by the employer (there is no general SSP rebate for most businesses). **2026/27 rate** SSP is £123.25 a week, or 80% of the employee's average weekly earnings if that figure is lower -- so very low earners may receive slightly less than the full weekly rate. **Major reform from 6 April 2026** Two significant changes took effect from 6 April 2026, following the Employment Rights Act reforms: 1. **No more waiting days**: previously, SSP was only payable from the fourth qualifying day of sickness (the first three days were unpaid "waiting days"). From 6 April 2026, SSP is payable from the first full day of sickness absence. 2. **Lower Earnings Limit removed**: previously, employees earning below the Lower Earnings Limit (around £125/week) did not qualify for SSP at all. This earnings floor has been removed, meaning many more low-paid and part-time workers now qualify -- though for those earning below the level that would generate the full £123.25/week, SSP is capped at 80% of their average weekly earnings instead. **Worked example (5-day working week)** Emma, who normally works Monday to Friday, is off sick for one full week. Under the pre-2026 rules, she would have received no SSP for the first three days and been paid for the remaining two. Under the 2026/27 rules, she is paid SSP for all five days: £123.25 ÷ 5 = £24.65/day x 5 = £123.25 for the full week. **Worked example (low earner, 80% rule)** David earns £150/week on average. 80% of his average weekly earnings is £120 -- lower than the standard £123.25 rate -- so he receives £120/week SSP, not the full flat rate. **Eligibility** To qualify for SSP, an employee must: be classed as an employee and have done some work for the employer, earn on average at least the amount needed to trigger SSP under the current rules, have been sick for at least four consecutive days (including non-working days), and have notified their employer within the required timeframe (usually within 7 days, or the employer's own deadline if shorter and reasonable). **Maximum duration** SSP is payable for up to 28 weeks of sickness absence within a period, after which an employee may need to claim Employment and Support Allowance (ESA) or Universal Credit instead if they remain unable to work. **Employer cost** Most employers cannot reclaim SSP from HMRC (the old Percentage Threshold Scheme was abolished in 2014), so the full cost falls on the employer's payroll, making the removal of waiting days a genuine cost increase for businesses with frequent short-term sickness absence.

Try the calculator

More answers

• How does your notice period affect your final pay when leaving a job?