UK Statutory Sick Pay 2026/27: Rate, Eligibility and How Long It Lasts
Full guide to Statutory Sick Pay (SSP) in 2026/27. Covers the current rate of 123.25 pounds per week, qualifying conditions, the 3 waiting days, and how long SSP can last.
UK Statutory Sick Pay 2026/27: Your Rights When You Cannot Work
Statutory Sick Pay (SSP) is the minimum amount your employer must pay you if you are off work sick. It is set by law and applies to most employees in the UK, regardless of how many hours you work or how long you have been with your employer.
This guide covers the current rate, who qualifies, how long SSP lasts, the 3 waiting days rule, and what happens when SSP runs out.
Current SSP Rate
From 6 April 2026, the weekly rate of Statutory Sick Pay is:
£123.25 per week
This is the minimum your employer must pay. Your employer may offer a more generous occupational sick pay scheme -- check your contract or employee handbook. SSP is the floor, not the ceiling.
Daily SSP Rate
SSP is paid per "qualifying day" -- the days in a week when you are normally contracted to work. The daily rate depends on how many qualifying days you have per week:
| Qualifying Days per Week | Daily SSP Rate (approx.) |
|---|---|
| 5 days | £24.65 |
| 4 days | £30.81 |
| 3 days | £41.08 |
| 2 days (unusual) | £61.63 |
So a 5-day-a-week worker who is off sick for 10 working days receives approximately £246.50 in SSP (assuming they have passed the 3 waiting days).
Who Qualifies for SSP?
To receive SSP, you must be an employee (not self-employed) and meet all of the following conditions:
1. You Are Classed as an Employee
SSP applies to employees, including:
- Full-time employees
- Part-time employees
- Agency workers (paid through PAYE)
- Employees on zero-hours contracts
- Employees in their probation period
You do not qualify if you are genuinely self-employed, a worker paid through an agency on a non-PAYE basis, or certain categories of domestic workers.
2. Your Average Weekly Earnings Are at Least £129
You must earn at least £129 per week on average. This is the Lower Earnings Limit (LEL) for National Insurance contributions.
Your average earnings are calculated over the 8 weeks immediately before your first day of sickness. If you have irregular earnings, this average can vary.
Example: If you earned £900 in the 8 weeks before falling sick, your average weekly earnings are £112.50 -- below the £129 threshold. You would not qualify for SSP.
3. You Have Been Ill for at Least 4 Consecutive Days
You must be off work sick for 4 or more days in a row (including weekends and bank holidays, not just your working days). An illness lasting 1, 2, or 3 days does not trigger SSP.
The 3 Waiting Days Rule
Even once you qualify, SSP does not start immediately. There is a 3-day waiting period:
- Days 1 to 3 of your illness: no SSP (these are "waiting days")
- Day 4 onwards: SSP begins
The 3 waiting days are based on qualifying days -- the days you are normally contracted to work, not calendar days.
Example
- You work Monday to Friday
- You fall ill on a Monday and are signed off for two weeks
- Monday, Tuesday, and Wednesday are waiting days (no SSP)
- SSP starts from Thursday -- day 4
However, if you have already had a period of sickness that was within the last 8 weeks, the new period of sickness is treated as a continuation of the same spell. In that case, you do not serve waiting days again.
How Long Does SSP Last?
SSP is payable for a maximum of 28 weeks (196 days, calculated in qualifying days).
Once 28 weeks of SSP have been paid in a single period of sickness (or linked periods), your entitlement ends. Your employer must give you an SSP1 form explaining that your SSP is ending and pointing you towards Employment and Support Allowance (ESA) or Universal Credit.
Linked Periods of Sickness
If you have repeated short illnesses and the gaps between them are 8 weeks or less, HMRC treats them as one continuous period for SSP purposes. This means:
- Waiting days are served only once (at the start of the first linked period)
- The 28-week clock runs continuously across all linked spells
So if you have two weeks off in March and three weeks off in June (gap of less than 8 weeks), both spells count towards the same 28-week maximum.
Notifying Your Employer
You must inform your employer that you are sick. Your employer can set the rules for how and when you notify them, but they cannot require you to:
- Notify them before 7 days have passed (if you use self-certification)
- Provide a doctor's note (fit note) for the first 7 days of illness
Fit Notes (Sick Notes)
For sickness lasting more than 7 days (including weekends), you must obtain a fit note from a doctor. Since 2022, fit notes can also be issued by registered nurses, occupational therapists, pharmacists, and physiotherapists.
Fit notes can say either:
- "Not fit for work" -- you should not work at all, or
- "May be fit for work" -- with conditions (reduced hours, amended duties, etc.)
Your employer may ask you to self-certify for periods of 7 days or less using a company form. You cannot be required to obtain a GP certificate for short periods.
SSP and Tax
SSP is taxable income and is subject to National Insurance contributions in the same way as regular wages. Your employer deducts income tax and NI from SSP through PAYE, just as they would from your salary.
If your SSP payments in the year take you over the Personal Allowance (£12,570 in 2026/27), you will pay tax on the excess. If your SSP keeps you well below the allowance, you may be entitled to a refund of any tax already paid earlier in the year.
What Happens After SSP Ends
If you are still unable to work after 28 weeks of SSP, you may be eligible for:
New-Style Employment and Support Allowance (ESA)
New-Style ESA is a contributory benefit based on your NI record. You can receive up to £138.20 per week (2026/27 rate, assessment phase). ESA replaces SSP when it ends.
Universal Credit
Universal Credit includes a limited capability for work element for people unable to work due to ill health. The amount depends on your household circumstances.
Your employer must give you an SSP1 form at least 7 days before your SSP ends so you have time to make a claim.
SSP and Employer Obligations
Employers have specific legal duties around SSP:
- They must pay SSP to all qualifying employees -- they cannot simply refuse
- They cannot dismiss or discipline an employee for claiming SSP
- They must keep records of all SSP paid for at least 3 years
- They must give employees written notice (SSP1 form) when SSP ends or when eligibility is disputed
If your employer refuses to pay SSP and you believe you qualify, you can contact HMRC for help -- call 0300 200 3500 or use the online dispute tool at gov.uk.
Employer Reclaim: Can Employers Get Money Back?
Unlike earlier years, most employers cannot reclaim SSP from HMRC. The Percentage Threshold Scheme was abolished in 2014.
However, an emergency rebate scheme was temporarily introduced during COVID-19, and there have been proposals to reintroduce limited rebates for small businesses. Check the latest guidance on gov.uk for any changes to reclaim rules that may apply in 2026.
Summary
Statutory Sick Pay in 2026/27:
- Rate: £123.25 per week
- 3 waiting days (no SSP for the first 3 qualifying days)
- You must earn at least £129 per week on average to qualify
- SSP lasts for a maximum of 28 weeks
- Fit notes are required for sickness over 7 days
- After SSP, you may claim New-Style ESA or Universal Credit
If you are unsure how SSP interacts with your other income, use our income tax calculator to estimate your total take-home pay while on sick leave.
Frequently asked questions
What is the Statutory Sick Pay rate in 2026/27?
The SSP rate is £123.25 per week. This rate applies from April 2026 and is paid for qualifying days of sickness, up to a maximum of 28 weeks.
How many waiting days are there before SSP starts?
There are 3 waiting days before SSP begins. You will not receive SSP for the first 3 qualifying days of your illness. If you are sick for 4 or more days in a row, SSP starts from day 4.
What is the lower earnings limit for SSP eligibility?
To qualify for SSP, your average weekly earnings must be at least £129. This is the lower earnings limit for National Insurance purposes and is assessed over the 8 weeks before your sickness.
Can my employer reclaim SSP from HMRC?
Most employers cannot reclaim SSP from HMRC. The Percentage Threshold Scheme was abolished in 2014. Reclaim is only available to employers whose SSP costs exceed 3% of their monthly NI liability (a scheme reintroduced in limited form).
In-depth guides
Related reading
£115,000 After Tax UK 2026/27 — Take-Home Pay Breakdown
£115,000 a year after tax in 2026/27 is £74,257.40 net (£6,188.12/month). Personal Allowance taper applies. Full income tax, NI and Scotland breakdown for 2026/27.
£51,000 After Tax UK 2026/27 — Take-Home Pay Breakdown
£51,000 a year after tax in 2026/27 is £40,137.40 net (£3,344.78/month). Higher-rate tax applies on £730. Full income tax, NI and Scotland breakdown for 2026/27.
£53,000 After Tax UK 2026/27 — Take-Home Pay Breakdown
£53,000 a year after tax in 2026/27 is £41,297.40 net (£3,441.45/month). Higher-rate tax applies on £2,730. Full income tax, NI and Scotland breakdown for 2026/27.