How much is Statutory Sick Pay? (UK, 2026)
From 6 April 2026, Statutory Sick Pay (SSP) is the lower of £123.25 a week or 80% of your average weekly earnings. It is now paid from the first qualifying day of sickness (the old three "waiting days" have gone), for up to 28 weeks.
These rules apply across the whole UK, including Northern Ireland. Northern Ireland sets SSP in its own legislation, but it mirrors Great Britain under long-standing social-security parity, so the rate, day-one start and 28-week limit are identical. (Note that other areas of employment law — such as unfair-dismissal qualifying periods and tribunal procedures — do differ in Northern Ireland.)
You can get an instant figure with our Statutory Sick Pay Calculator — (results are estimates only and don't replace legal or payroll advice) — and the rest of this article explains the rules behind it.
What changed on 6 April 2026
Three big changes took effect across the UK:
- No more "waiting days". SSP used to start only on the fourth day of sickness. It is now paid from the first qualifying day.
- The Lower Earnings Limit was removed. There is no longer a minimum-earnings threshold to qualify, so lower-paid employees who were previously excluded are now covered.
- A new "lower of" calculation. SSP is the lower of the flat weekly rate (£123.25) or 80% of average weekly earnings. So someone earning below about £154.06 a week receives 80% of their earnings instead of the flat rate.
How much you get
Work out 80% of average weekly earnings and compare it with the flat rate — you get whichever is lower:
- Earning £100 a week → 80% is £80, which is lower than £123.25, so SSP is £80 a week.
- Earning £500 a week → 80% is £400, so the flat rate £123.25 is lower, and SSP is £123.25 a week.
SSP is paid by the employer in the same way as normal wages. Our calculator does the "lower of" comparison for you.
Who can get SSP now
The removal of the Lower Earnings Limit means eligible employees can qualify regardless of how much they earn — but the other qualifying conditions still apply. Broadly, you need to be an employee, be off sick, and meet the scheme's conditions, including telling your employer within their time limit and (where needed) providing evidence. Some workers are outside the scheme or covered by different rules, so edge cases should be checked.
When it's paid, and for how long
SSP is payable from the first qualifying day of sickness — broadly, the first day you would normally have worked — for up to 28 weeks. Separate spells of sickness are treated as linked Periods of Incapacity for Work (PIWs) where the gap between them is 8 weeks (56 days) or less; linked periods count together towards the 28-week maximum. (A linked series that runs for more than three years can also affect entitlement — check GOV.UK.)
Evidence and telling your employer
Tell your employer you're sick within their time limit and by their method. For the first 7 days you can normally self-certify. If you're off sick for more than 7 consecutive days, your employer can ask for evidence — usually a fit note ("Statement of Fitness for Work") from a GP or other healthcare professional.
Is SSP taxed?
Yes. SSP is treated like normal wages, so Income Tax and National Insurance are deducted in the usual way.
Can employers reclaim SSP?
No. Employers pay SSP in full and cannot recover it from the government — HMRC's 2026–27 guidance states plainly that you cannot recover SSP. The old Percentage Threshold Scheme was abolished in 2014, and the temporary Covid-19 rebate ended in 2022. Because the 2026 reforms pay SSP from day one and to lower earners, SSP is now a larger cost for employers to budget for.
What if you're not entitled to SSP?
If you don't qualify — or when your 28-week entitlement runs out — your employer must give you form SSP1 explaining why. You may then be able to claim Universal Credit and/or "new style" Employment and Support Allowance (ESA) instead (in Northern Ireland these are administered by the Department for Communities). Getting an SSP1 does not by itself mean you'll qualify — check GOV.UK for the current position.
SSP vs company sick pay
SSP is the legal minimum. Many employers offer contractual (occupational) sick pay that is more generous — for example full pay for a set period. Check your contract or staff handbook: any company scheme sits on top of, and is usually more than, the statutory floor described here.
What to do next
Work out a weekly figure with the Statutory Sick Pay Calculator — it applies the "lower of £123.25 or 80% of earnings" rule and the 28-week cap automatically.
Every legal article is checked against the legislation and GOV.UK guidance available on its review date.
Disclaimer: This article provides general legal information only about Statutory Sick Pay across the UK (including Northern Ireland, which applies the same rules under social-security parity) from 6 April 2026. It is not legal, tax or payroll advice, should not be relied on as a substitute for advice on your specific circumstances, and does not create a solicitor–client relationship. Rates and rules change — always check the current position on GOV.UK.