Statutory Sick Pay 2026: Rate, Rules and the End of Waiting Days

Quick answer

For 2026/27, Statutory Sick Pay is £123.25 a week, payable for up to 28 weeks of sickness. The headline change this year is that the long-standing three "waiting days" are abolished from April 2026, so an eligible employee now receives SSP from the first day they are off sick rather than having to wait until day four. To see how a spell of SSP affects your monthly pay, use the

; the sections below explain the rules behind the number.

What changed in April 2026: no more waiting days

Historically, SSP was not payable for the first three "qualifying days" of any sickness absence. Those three unpaid days — the waiting days — meant short illnesses often attracted no SSP at all, and even a two-week absence lost three days of pay.

From April 2026 those waiting days are removed. Eligible employees are now entitled to SSP from the first qualifying day of sickness. In practice this means:

• A short, three-or-four-day illness now generates SSP where previously it generated little or none.
• Workers on lower incomes, who are least able to absorb unpaid days, benefit most.
• Employers see a slightly higher SSP bill and need to make sure their payroll and absence systems are updated.

This is the most significant practical change to SSP in years, so if you remember the old "you only get paid from day four" rule, update your thinking.

The 2026/27 SSP rate

SSP is a flat weekly rate of £123.25, regardless of your normal salary. It does not scale with how much you earn — a £25,000 employee and a £75,000 employee on SSP receive the same £123.25 a week. That flat structure is exactly why a sustained absence on SSP alone can be financially severe for higher earners, and why occupational sick pay schemes matter so much.

If you are off for part of a week, SSP is worked out on a daily basis using your "qualifying days" — normally the days you usually work — so a partial week is paid pro rata.

Who qualifies for SSP

To be entitled to Statutory Sick Pay in 2026 you must:

1. Be classed as an employee and have done some work under your contract.
2. Be off sick (now from the first qualifying day, following the April 2026 change). For absences of more than seven days you will usually need a fit note.
3. Earn on average at least the Lower Earnings Limit of £129 a week.
4. Notify your employer within their deadline (and within seven days if they have not set one).

Agency workers and those on zero-hours or irregular contracts can still qualify provided they meet the earnings test. The self-employed are not covered by SSP and should look at other support such as benefits or income protection.

How long SSP lasts

SSP is payable for up to 28 weeks in a single period of sickness or a series of linked absences. Absences are "linked" if they are four or more days long and fall within eight weeks of each other. Once you have received 28 weeks of SSP, entitlement ends, and your employer should issue an SSP1 form so you can apply for other support.

A worked example

Tom earns £30,000 a year and is signed off for three weeks with no occupational sick pay scheme.

• Under the old rules: the first three days were unpaid, so he received roughly 18 SSP days' worth.
• Under the 2026 rules: he is paid from day one, so all three weeks attract SSP — about £369.75 for three weeks.
• His normal three-week gross pay would be around £1,730, so he is still receiving far less than usual.

The gap between his normal pay and SSP is the real story. Comparing the two figures in the

and then stress-testing his outgoings in the shows just how quickly a sustained illness can eat into savings.

Is SSP taxed?

Yes. SSP counts as earnings, so:

• Income tax is deducted through PAYE.
• National Insurance applies on the normal employee basis.
• Student loan and pension deductions continue if applicable, though SSP is often low enough to fall below the relevant thresholds.

Because your overall pay for the period drops, many people pay little or no tax on SSP itself, and PAYE often evens things out over the tax year.

Occupational (contractual) sick pay

The most important thing to check is whether your employer offers occupational sick pay (OSP). Many do — for example full pay for the first few weeks, then half pay, before dropping to SSP only. OSP includes your SSP entitlement rather than sitting on top of it, and the terms vary enormously between employers. Your contract or staff handbook will set out:

• How many weeks of full and half pay you get.
• Any service requirement before you qualify.
• Whether OSP is discretionary.

For most employees, OSP rather than SSP is what actually protects their income during a longer illness, so it is well worth knowing your scheme before you need it.

SSP and fit notes

For absences longer than seven calendar days, your employer can ask for a fit note (formerly a sick note) from a healthcare professional. A fit note may say you are "not fit for work" or "may be fit for work" with adjustments such as reduced hours or amended duties. If you return on a phased basis, your SSP and pay arrangements should reflect the days you actually work.

How SSP is paid and reclaimed

SSP is paid by your employer through normal payroll, on the same dates you would usually be paid, with tax and NI deducted. Unlike some statutory payments, employers generally cannot reclaim SSP from the government under the standard scheme, which means the cost falls on them directly — one reason some employers are keen to manage absence actively. For you as the employee, the practical point is that SSP simply appears as a (much smaller) entry on your payslip in place of, or alongside, your normal pay for the days you were off.

If your absence straddles a return to work, SSP is paid only for the qualifying days you were actually sick, and your normal pay resumes for the days you work. Phased returns under a fit note can therefore produce a mixed payslip with part normal pay and part SSP.

SSP versus your normal pay: the real gap

The single most important thing to grasp about SSP is how far below your normal earnings it sits. At £123.25 a week, SSP is roughly £534 a month. For someone earning £30,000 (about £2,500 gross a month), that is a fall of nearly 80% in gross terms. Even after tax, the take-home gap is severe, because the tax and NI saved on the lower amount comes nowhere close to bridging it.

This is precisely why two things matter so much:

1. Occupational sick pay, which can keep you on full or half pay for weeks or months.
2. An emergency fund, ideally covering three to six months of essential outgoings, so that a period on SSP alone does not force you into debt.

Stress-testing your essential spending against an SSP-only income in the

is one of the most useful resilience exercises you can do, even if you are currently in perfect health.

SSP and longer-term illness

SSP runs for a maximum of 28 weeks. For illnesses that last longer, the picture shifts toward:

• Income protection insurance, if you hold a policy (sometimes provided as an employee benefit), which can replace a meaningful share of your income after a deferral period.
• Universal Credit and Employment and Support Allowance (ESA), the state safety net once SSP ends or if you never qualified.
• Personal Independence Payment (PIP), which is not income replacement but helps with the extra costs of a long-term health condition or disability.

Your employer should give you the SSP1 form in good time before your 28 weeks run out so you can apply for these without a gap in income. Acting early matters because some of these claims take time to process.

Common SSP misunderstandings

• "I have to wait three days to be paid." No longer true from April 2026 — eligible employees are paid from the first qualifying day.
• "SSP is based on my salary." It is a flat £123.25 a week regardless of what you earn.
• "I'll get SSP automatically." You must meet the earnings test and notify your employer; the self-employed are not covered at all.
• "SSP and my company sick pay are separate payments." Occupational sick pay normally includes your SSP rather than being paid on top of it.

SSP and pregnancy, parental and other leave

SSP interacts with other statutory payments in ways worth knowing. You cannot usually receive SSP at the same time as Statutory Maternity Pay or Maternity Allowance, and a pregnancy-related absence in the four weeks before the due date will trigger maternity pay rather than SSP. If you are off sick while also entitled to occupational sick pay, the occupational scheme normally absorbs the SSP. Understanding which payment applies matters because the amounts and tax treatment differ — Maternity Allowance, for instance, is tax-free, whereas SSP is taxable.

What employees most often get wrong

In practice, the disputes that arise around SSP usually come down to a handful of recurring issues: employees not realising they needed to report their absence within the employer's deadline; confusion over whether a fit note was required; and a mistaken belief that SSP would replace most of their salary. Being clear on the reporting process, the seven-day fit-note threshold, and the modest flat rate up front avoids almost all of these problems. If your employer disputes your entitlement, they must give you written reasons using form SSP1, which also opens the door to claiming Universal Credit or ESA.

Practical checklist if you go off sick in 2026

• Tell your employer promptly and follow their absence reporting process.
• Remember waiting days are gone — you should be paid from the first qualifying day.
• Check your contract for occupational sick pay, which may be far more generous than SSP.
• Get a fit note if your absence runs beyond seven days.
• If you earn below £129 a week, ask for an SSP1 form and look at Universal Credit or ESA.

The bottom line

In 2026/27 Statutory Sick Pay is £123.25 a week for up to 28 weeks, and the standout change is that the three waiting days are abolished from April 2026, so eligible employees are paid from day one. SSP is only the legal minimum, though — the real question for most people is what occupational sick pay their employer offers on top. Run your own numbers through the

so a spell of illness does not catch your budget off guard.