Key facts
- SSP is the lower of £123.25 per week or 80% of the employee’s average weekly earnings in 2026/27, paid for up to 28 weeks of sickness absence.
- SSP is paid from the first qualifying day of sickness — the three “waiting days” were abolished from 6 April 2026.
- There is no minimum earnings test — the Lower Earnings Limit qualifying condition was removed from 6 April 2026, so low earners now qualify too.
- SSP is subject to Income Tax and National Insurance deductions like normal pay.
- Employers cannot reclaim SSP from HMRC — it is a direct cost to the business (since the Percentage Threshold Scheme ended in 2014).
What Is Statutory Sick Pay?
Statutory Sick Pay (SSP) is a legal minimum payment that employers must make to employees who are absent from work due to illness or injury. It replaces the employee’s normal wages during the period of sickness, subject to certain conditions and limits.[1]
In 2026/27, the weekly rate of SSP is the lower of £123.25 or 80% of the employee’s average weekly earnings.[3] Most employees receive the flat £123.25; employees averaging below about £154 per week receive 80% of their average weekly earnings instead. SSP is treated as earnings for tax and National Insurance purposes and must be processed through the payroll in the normal way.
April 2026 reform: From 6 April 2026, SSP is payable from the first day of sickness (the three waiting days were abolished) and the Lower Earnings Limit test was removed, so employees on low earnings qualify too. The 80%-of-average-weekly-earnings rate was introduced at the same time so that SSP never exceeds 80% of what a low earner would normally have been paid.[2]
Qualifying Conditions
An employee qualifies for SSP if they meet all of the following conditions:[2]
- They are classed as an employee and have done some work under their contract
- They have been sick for at least one full working day (known as a “period of incapacity for work”)
- They have notified the employer of their sickness within the required deadline (or as agreed)
- They have provided evidence of incapacity if required (self-certification for the first 7 days, then a doctor’s fit note)
There is no minimum earnings condition: since 6 April 2026, employees do not need to earn at least the Lower Earnings Limit to qualify.
Day-One Payment and Qualifying Days
Two concepts are central to SSP calculation:
- Qualifying days: The days on which SSP can be paid — normally the days the employee is contracted to work. For a Monday-to-Friday worker, qualifying days are Monday to Friday.
- Day-one payment: SSP is due for every qualifying day of the absence, starting with the first. Waiting days no longer exist for sickness beginning on or after 6 April 2026.[2]
Key point: If two periods of incapacity for work are separated by 56 days (8 weeks) or fewer, they are linked and treated as one continuous period. Linked periods count together towards the 28-week maximum.
Calculating SSP
SSP is calculated as follows:[3]
- Work out the employee’s average weekly earnings (AWE) over the 8-week period before the sickness began
- The weekly rate is the lower of £123.25 and 80% of AWE
- Divide the weekly rate by the number of qualifying days in that week to get the daily rate (rounded up to the next penny where the division is not exact)
- Pay the daily rate for every qualifying day of absence, from the first day, for up to 28 weeks
The table below shows the daily rate where the flat £123.25 weekly rate applies. If the employee’s weekly rate is 80% of their AWE, divide that lower weekly figure by their qualifying days instead.
| Qualifying Days per Week | Daily SSP Rate (2026/27, at £123.25/week) |
|---|---|
| 7 days | £17.61 |
| 6 days | £20.55 |
| 5 days | £24.65 |
| 4 days | £30.82 |
| 3 days | £41.09 |
Example (low earner): An employee normally works 3 days a week and averages £110 per week. 80% of £110 is £88, which is lower than £123.25, so their weekly SSP rate is £88. If they are off sick for one full week, they receive £88; for a single qualifying day they receive £29.34 (£88 ÷ 3, rounded up to the next penny).
Evidence and Notification
Employers can set their own notification rules, but they must be reasonable. In the absence of a specific policy:
- Days 1–7: The employee can self-certify their illness (no doctor’s note required)
- Day 8 onwards: The employee must provide a fit note (Statement of Fitness for Work) from a doctor, also known as a “sick note”
Processing SSP Through Payroll
SSP must be processed through the payroll like normal earnings:
- Deduct Income Tax using the employee’s tax code
- Deduct employee National Insurance (if earnings are above the Primary Threshold)
- Calculate employer National Insurance on the SSP
- Report the SSP on the Full Payment Submission (FPS) to HMRC
- Show SSP separately on the employee’s payslip
Tip: Unlike Statutory Maternity Pay and other statutory payments, employers cannot reclaim SSP from HMRC. The Percentage Threshold Scheme (which allowed small employers to reclaim SSP) was abolished in April 2014. SSP is a full cost to the employer.
When SSP Does Not Apply
SSP is not payable if the employee:[2]
- Has already received 28 weeks of SSP in the current (or linked) period of sickness
- Is within a disqualifying period (for example, involved in a trade dispute)
- Is a new employee who has not yet done any work under their contract
- Is pregnant and within the maternity pay period (SMP takes over)
Where an employee does not qualify for SSP, or their SSP entitlement is ending, the employer must issue form SSP1 so the employee can claim benefits from the DWP: within 7 days of their first day off sick if they do not qualify at all, on or before the beginning of the 23rd week if SSP is expected to end before the sickness does, or within 7 days of SSP ending unexpectedly.[2]
Transitional rule: For a sickness absence that started before 6 April 2026 and continued on or after that date, the pre-reform rules (waiting days and the Lower Earnings Limit test) applied to the part of the absence before 6 April 2026, and the new rules apply from 6 April 2026 onwards. See the GOV.UK transitional guidance for worked examples.[4]
Frequently Asked Questions
When does SSP start being paid?
From 6 April 2026, SSP is paid from the first qualifying day of sickness — there are no longer any waiting days. An employee qualifies once they have been sick for at least one full working day. (For sickness that began before 6 April 2026, the old three-waiting-day rule applied to that earlier period.)
How much SSP does a low earner get?
From April 2026 there is no minimum earnings requirement. An employee whose average weekly earnings are below about £154 receives 80% of their average weekly earnings as SSP; everyone else receives the flat £123.25 per week. For example, an employee averaging £100 per week receives £80 per week in SSP.
Can an employer pay more than SSP?
Yes. Many employers offer a contractual or occupational sick pay scheme that pays more than SSP (for example, full pay for a certain number of weeks). The employer can offset SSP against any contractual sick pay. The employee cannot receive both on top of each other — they receive whichever is greater.
What if the employee is still sick after 28 weeks?
Once SSP is exhausted (after 28 weeks), the employer issues form SSP1 to the employee, who can then claim Employment and Support Allowance (ESA) or Universal Credit from the Department for Work and Pensions. If SSP is expected to run out before the sickness ends, the SSP1 should be issued on or before the beginning of the 23rd week; if it ends unexpectedly, within 7 days of SSP ending.
Does SSP apply to part-time workers?
Yes. SSP applies to all employees who meet the qualifying conditions, regardless of whether they work full-time or part-time. However, SSP is only paid for “qualifying days” — the days the employee would normally work. A part-time worker who works three days a week has three qualifying days.
Further Reading
- Statutory Maternity Pay (SMP) — when SSP transitions to maternity pay
- Statutory Deductions (Tax, NI, Student Loan) — how SSP is taxed
- Payslip Legal Requirements — showing SSP on payslips
- Full Payment Submission (FPS) — reporting SSP to HMRC
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