Statutory Sick Pay (SSP) UK 2026/27: Rate & ERA 2025 Changes
Statutory Sick Pay is the legal minimum your employer must pay when you are too ill to work — £123.25 a week in 2026/27, for up to 28 weeks. The big story this year is the Employment Rights Act 2025, which removes the three “waiting days” so SSP is payable from day one, and abolishes the lower earnings limit so the lowest-paid workers finally qualify. This guide explains the rate, who qualifies, those reforms, fit notes, linked periods, occupational sick pay and how SSP interacts with Universal Credit, with a worked example.
Statutory Sick Pay is £123.25 a weekin 2026/27. It is paid for the days you would normally have worked — your “qualifying days” — so the daily amount is the weekly rate divided by the number of qualifying days in that week. SSP is treated as earnings, with income tax and National Insurance deducted through PAYE.
SSP is the legal floor, not the ceiling. Many employers pay more under an occupational sick pay scheme (see below), but they can never pay less than the statutory amount to a qualifying employee.
Who Qualifies
To get SSP you must be classed as an employee, have done some work under your contract, and notify your employer of your sickness within their deadline. Two further tests have historically applied:
Earnings: you traditionally needed average weekly earnings of at least the lower earnings limit — £129 a week in 2026/27.
Waiting days: SSP traditionally started only on the fourth qualifying day of sickness; the first three were unpaid.
Both of these are being removed by the Employment Rights Act 2025 reforms, explained next, which is the most significant change to SSP in decades.
The Employment Rights Act 2025 Changes
The Employment Rights Act 2025 reshapes SSP in two ways:
No more waiting days: SSP becomes payable from the first day of sickness, not the fourth — a meaningful gain for anyone with short, repeated absences.
No lower earnings limit: the £129 threshold is abolished, so the lowest-paid workers qualify. For those earning less than the flat rate, SSP becomes a percentage of their normal weekly earnings rather than the full £123.25.
These provisions are being commenced through regulations rather than all at once, so the precise start dates matter — check the current gov.uk guidance before relying on them for a specific absence.
Duration and Linked Periods
SSP is payable for up to 28 weeksin any single period of incapacity or series of linked periods. Two absences “link” if each lasts four or more days and they fall eight weeks (56 days) or less apart — and linked periods count towards the same 28-week limit.
Once you have had 28 weeks of SSP, your employer no longer has to pay it. At that point Universal Credit or “new style” Employment and Support Allowance usually become the main support. The 28-week clock only resets after a long enough break to defeat the linking rule.
Fit Notes and Self-Certification
For the first seven calendar days you can self-certify your sickness, usually on your employer's form. From the eighth day your employer can ask for a fit note from a doctor, nurse, pharmacist, physiotherapist or occupational therapist.
A fit note can state you are “not fit for work” or “may be fit for work” with adjustments such as reduced hours or amended duties. Your employer cannot withhold SSP just because a fit note is slightly delayed, but reasonable evidence can be required for longer absences.
Occupational Sick Pay (OSP)
Occupational (or contractual) sick pay is anything your employer pays above the statutory minimum. A common scheme pays full pay for a set number of weeks, then half pay, with SSP counted within those figures rather than added on top.
OSP is entirely voluntary for employers, so entitlements vary enormously — from nothing beyond SSP to several months of full pay. Always check your contract or staff handbook, because a generous scheme can transform your finances during a long illness.
SSP and Universal Credit
SSP counts as income for Universal Credit, reducing any award broadly pound-for-pound after the work allowance and taper. Because SSP is low, many recipients — especially those with children or housing costs — can still receive some Universal Credit alongside it.
If SSP runs out after 28 weeks, or you never qualified, Universal Credit and “new style” Employment and Support Allowance become the principal fallback. A benefits calculator is the quickest way to check your combined entitlement.
Worked Example
James normally works five days a week and is off sick for two full weeks. Under the post-reform rules (no waiting days), SSP is payable from day one:
Item
Amount
Daily SSP (£123.25 ÷ 5 qualifying days)
~£24.65
Week 1 (5 qualifying days)
£123.25
Week 2 (5 qualifying days)
£123.25
Total (before tax)
£246.50
Under the old rules the first three days would have been unpaid, costing James roughly £74. If his employer offers occupational sick pay, he may receive his full salary instead. Estimate your net position with the take-home pay calculator.
Statutory Sick Pay (SSP) is £123.25 a week in 2026/27, paid by your employer for up to 28 weeks of sickness. It is paid for the days you would normally have worked (your "qualifying days"), so the daily amount is the weekly rate divided by the number of qualifying days in that week. SSP is treated as earnings, so income tax and National Insurance are deducted through PAYE in the normal way. It is the legal minimum — many employers pay more under an occupational sick pay scheme.
Who qualifies for Statutory Sick Pay?
You qualify for SSP if you are classed as an employee, have done some work under your contract, and are sick for the required minimum period. Historically you also had to earn at least the lower earnings limit (£129 a week in 2026/27) and serve three "waiting days" before SSP started. The Employment Rights Act 2025 reforms remove both of these barriers — abolishing the lower earnings limit and the waiting days — so that lower-paid workers qualify and SSP is payable from the first day of sickness once those provisions take effect. You must tell your employer you are sick within their notification deadline.
What are the Employment Rights Act 2025 changes to SSP?
The Employment Rights Act 2025 makes two major changes to SSP. First, it removes the three "waiting days", so SSP becomes payable from day one of sickness rather than the fourth qualifying day. Second, it abolishes the lower earnings limit, extending SSP to the lowest-paid workers who previously earned too little to qualify; for those low earners SSP becomes a percentage of their normal weekly earnings where that is less than the flat rate. These reforms widen access significantly and are being introduced through regulations, so check the latest gov.uk guidance for the exact commencement dates.
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How long can I get Statutory Sick Pay?
SSP is payable for a maximum of 28 weeks for any single period of sickness or series of linked periods. Periods of sickness "link" if they are four days or more long and fall eight weeks (56 days) or less apart, and linked periods count towards the same 28-week limit. Once you have had 28 weeks of SSP, your employer no longer has to pay it, and you may need to claim Universal Credit or, if you are long-term ill, look at other support. The 28-week clock resets only once you have been back at work long enough to break the linking rule.
Do I need a fit note for SSP?
For the first seven calendar days of sickness you can self-certify — simply tell your employer you are unwell, often using their self-certification form. From the eighth day onwards your employer can ask for a fit note (formerly a sick note) from a doctor, nurse, pharmacist, physiotherapist or occupational therapist. A fit note can say you are "not fit for work" or "may be fit for work" with adjustments such as reduced hours or amended duties. Your employer cannot withhold SSP simply because a fit note is delayed, but reasonable evidence can be required for longer absences.
What is occupational sick pay (OSP)?
Occupational sick pay (also called contractual or company sick pay) is anything your employer pays above the statutory minimum, set out in your contract or staff handbook. A typical scheme might pay full pay for a number of weeks followed by half pay, with SSP included within those amounts rather than on top. OSP is entirely at the employer's discretion — there is no legal requirement to offer it — so entitlements vary widely. Always check your contract: a generous OSP scheme can make a big difference to your income during a long absence.
How does SSP interact with Universal Credit?
SSP counts as income for Universal Credit, so receiving SSP will reduce any Universal Credit award broadly pound-for-pound after the work allowance and taper are applied. Because SSP is relatively low, many people receiving it — particularly those with children, housing costs or low earnings — can still qualify for some Universal Credit on top. If your SSP runs out after 28 weeks, or you do not qualify for SSP at all, Universal Credit and potentially "new style" Employment and Support Allowance become the main fallback. Use a benefits calculator to check your entitlement.
Can my employer reclaim SSP from HMRC?
No. Unlike Statutory Maternity Pay, employers cannot reclaim ordinary SSP from HMRC — they bear the full cost. The Percentage Threshold Scheme that once allowed limited recovery was abolished in 2014. The Employment Rights Act 2025 reforms expanding SSP have prompted discussion of support for small employers, but as a general rule SSP is an employer cost. This is one reason the statutory rate is kept relatively modest compared with maternity pay, which is largely state-funded.
Is Statutory Sick Pay taxed?
Yes. SSP is treated as earnings, so income tax and employee National Insurance are deducted through PAYE in the same way as your normal wages, and it can also be subject to student loan deductions if your pay in the period exceeds the threshold. Because your total income is usually lower while you are off sick, your overall tax bill for the year may fall, and any over-deduction is corrected through your tax code or at the end of the year.
What if I do not qualify for SSP?
If you do not qualify for SSP — for example because you are self-employed, or your absence does not meet the rules — your employer should give you form SSP1 explaining why. You can then claim "new style" Employment and Support Allowance and/or Universal Credit instead, depending on your National Insurance record and circumstances. The Employment Rights Act 2025 changes are designed to reduce the number of low-paid employees who fall outside SSP, but the self-employed remain outside the scheme and should rely on those benefits or their own income protection.
Disclaimer: This guide reflects 2026/27 UK Statutory Sick Pay rules and the Employment Rights Act 2025 reforms, some of which are being commenced through regulations on dates that may change. Statutory rates and thresholds change at fiscal events, and your entitlement depends on your earnings, contract and circumstances. Refer to gov.uk for the latest rates and commencement dates.