Answers · UK 2025/26
What is the statutory sick pay rate for 2026/27?
Statutory Sick Pay (SSP) for 2026/27 is £116.75 per week. Employees must earn at least £123 per week to qualify and must be off sick for at least 4 consecutive days. SSP is paid for up to 28 weeks.
Full answer
Statutory Sick Pay (SSP) for 2026/27 is £116.75 per week. Employees must earn at least £123 per week (the Lower Earnings Limit) to qualify and must be off sick for at least 4 consecutive days, including non-working days. The first 3 days of absence are "waiting days" and are not paid; SSP starts from day 4. SSP is paid for up to 28 weeks by the employer. After 28 weeks, employees may be eligible to claim Employment and Support Allowance (ESA) or Universal Credit. SSP is subject to Income Tax and National Insurance in the same way as regular pay.
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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.