Statutory Sick Pay 2026/27: An Employer's Guide to SSP Rates and Rules

Statutory sick pay (SSP) for 2026/27 is £123.25 a week or 80% of the employee’s average weekly earnings, whichever is lower. Since 6 April 2026 it is paid from the first full day of sickness, with no waiting days and no minimum earnings test. It runs for up to 28 weeks, and employers cannot reclaim it from HMRC.

That is the short version. The detail matters, because the April 2026 changes moved SSP from something a lot of part-time and low-paid staff never received to something nearly every sick employee now gets.

What changed in statutory sick pay in April 2026?

The Employment Rights Act 2025 made two changes to SSP, both in force from 6 April 2026 according to the government’s implementation timeline:

	Before 6 April 2026	From 6 April 2026
Waiting days	First 3 qualifying days unpaid	None. Paid from the first day
Earnings test	Had to earn at least the lower earnings limit	Removed
Rate	Flat weekly rate	£123.25 or 80% of average weekly earnings, whichever is lower

The 80% rule is the trade-off for removing the earnings test. Someone on very low pay now gets SSP, but they can’t end up with more in sick pay than they normally earn. For anyone earning more than about £154 a week, 80% of earnings is above £123.25, so they simply get the flat £123.25.

We cover the rest of the Act, including what is still to come, in our Employment Rights Act 2025 timeline.

Who qualifies for SSP?

GOV.UK’s employer guide to SSP says an employee qualifies if they:

• have an employment contract
• have done some work under it
• have been sick for at least one full working day (a “period of incapacity for work”)
• give you notice and proof of illness when needed

An employee can qualify in more than one job, and can be sick for one job while fit for another (for example a physical job and an office job).

Who doesn’t get SSP?

Employees don’t qualify if they have already had the maximum 28 weeks, are getting Statutory Maternity Pay or Maternity Allowance, are off with a pregnancy-related illness in the 4 weeks before the week the baby is due, were in custody or on strike on the first day of sickness, work outside the EU where you are not liable for their National Insurance, or received Employment and Support Allowance within 12 weeks of starting or returning to work for you.

When does SSP start and stop?

SSP is paid once the employee has been sick for at least one full working day. A day doesn’t count if they worked a minute or more before going home sick. If a shift crosses midnight and the employee falls ill during it, there is no SSP for that shift.

SSP stops when the employee comes back to work, no longer qualifies, or reaches 28 weeks.

What are qualifying days?

SSP is only paid for qualifying days: the days the employee normally works. To get a daily rate, divide the weekly SSP by the number of qualifying days in the week. For a Monday-to-Friday employee on the full rate, that is £123.25 ÷ 5 = £24.65 a day.

How do linked periods work?

Separate spells of sickness are “linked” if each one lasts at least one full working day and they are 8 weeks or less apart. Linked spells count as one period for the 28-week limit, so an employee who is off repeatedly doesn’t get a fresh 28 weeks each time. Once a continuous series of linked periods lasts more than 3 years, the employee is no longer eligible for SSP.

How do you work out SSP? Worked examples

SSP is usually based on average weekly earnings (AWE) over an 8-week period before the sickness began. Employees paid for less than 8 weeks still qualify. GOV.UK points employers to its SSP calculator for exact daily amounts.

Example 1: full-time employee. Average weekly earnings £600. 80% is £480, which is more than £123.25, so SSP is £123.25 a week. Off for two full weeks on a five-day pattern, they receive £246.50 (subject to tax and NI in the usual way).

Example 2: part-time employee on £120 a week. They work three days a week. 80% of £120 is £96, which is lower than £123.25, so SSP is £96 a week, or £32 for each of their three qualifying days. Before April 2026 this employee would have been below the lower earnings limit and received nothing.

Average weekly earnings	80% of AWE	Weekly SSP
£120	£96.00	£96.00
£150	£120.00	£120.00
£200	£160.00	£123.25
£600	£480.00	£123.25

SSP goes through payroll on the normal payday, with tax and National Insurance deducted like any other pay.

What notice and evidence can you ask for?

The employee should tell you they are sick within the time limit you set, or within 7 days if you haven’t set one. You can’t insist they tell you in person or on a special form. If they report late without good reason, you don’t have to pay SSP for the days they were late.

When can you ask for a fit note?

Only if the employee is off for more than 7 days in a row, counting non-working days. For the first 7 days, you rely on the employee’s own account. You can’t withhold SSP because a fit note arrives late.

A fit note can be issued by a GP or hospital doctor, registered nurse, occupational therapist, pharmacist or physiotherapist, and can be printed or digital. If you agree, other evidence can be used instead, such as an Allied Health Professional Health and Work Report or a return-to-work plan.

What is form SSP1 and when do you send it?

SSP1 tells the employee why SSP isn’t being paid or is ending, so they can claim Universal Credit or Employment and Support Allowance. You must send it:

• within 7 days of the first day off sick, if the employee doesn’t qualify
• within 7 days of SSP ending, if it ends unexpectedly while they are still sick
• on or before the start of the 23rd week, if SSP is expected to end before the sickness does

If you know someone will be off for more than 28 weeks, you can complete SSP1 early so their benefit claim isn’t delayed.

Can employers reclaim SSP?

No. HMRC’s rates and thresholds for employers 2026 to 2027 states plainly that you cannot recover SSP. This is different from maternity, paternity, adoption and shared parental pay, which you can mostly reclaim (see our statutory maternity pay guide).

With day-one pay and no earnings test, SSP is now a larger cost for employers with many part-time or low-paid staff. It is worth building into your workforce budget; our employer cost calculator helps with the wider cost of each hire.

What records should you keep?

You can choose how to record sickness absence, but HMRC may ask to see the records if there is a dispute about SSP. In practice, keep the dates of each absence, the qualifying days, the notice given, any fit notes or other evidence, the amounts paid and copies of any SSP1 forms. Your payroll records will cover most of this.

Two related points from the GOV.UK guide: statutory annual leave keeps building up while an employee is off sick, and you can’t force an employee to take annual leave while they are eligible for sick leave.

Company sick pay and SSP

You can pay more than SSP through a company (contractual or occupational) sick pay scheme, but never less. Company schemes must be written into the employment contract. Many employers pay full salary for a set number of weeks and offset SSP within that payment.

If your policy still refers to waiting days or a minimum earnings level, it is out of date and should be reviewed. For unusual cases, such as agency workers, directors or long and repeated absences, take specific advice.

Getting SSP right in payroll

SSP now starts earlier, covers more people and needs the 80% check for low earners, all of which has to be reflected correctly in each pay run. If you would rather not track this yourself, our payroll services calculate and pay statutory sick pay, keep the records and handle SSP1 forms for you.