Statutory Sick Pay (SSP) 2026/27: Complete Guide
Statutory Sick Pay (SSP) is the minimum amount employers must pay employees who are too ill to work. From April 2026, significant changes make SSP more accessible for workers.
SSP Rates 2026/27
| Detail | 2026/27 Rate |
|---|---|
| Weekly rate | £116.75 |
| Daily rate | £23.35 |
| Maximum duration | 28 weeks |
| Waiting days | 0 (day-one entitlement) |
| Lower earnings limit | £123/week |
Key 2026 Changes
Day-One Entitlement
From April 2026, SSP is payable from the first day of sickness. Previously, employees had to wait 3 days before receiving any payment.
Impact:
- 3 extra days of SSP per sickness absence
- Better protection for low-paid workers
- Estimated £1.1 billion additional support annually
Who Qualifies for SSP?
Employees qualify if they:
- Are classed as an employee
- Have been ill for at least 4 consecutive days (including non-working days)
- Earn at least £123/week on average
- Have notified their employer of their illness
Who Doesn't Qualify?
- Self-employed workers
- Employees earning below £123/week
- Employees who haven't notified their employer properly
- Those receiving Statutory Maternity/Paternity Pay
- Those who have already received 28 weeks of SSP
How SSP is Calculated
SSP is paid for "qualifying days" - typically your normal working days:
Example: 5-day week employee off for 10 days
- Qualifying days in 10-day period: 7 (Mon-Fri, excluding weekends)
- Daily SSP: £23.35
- Total SSP: 7 × £23.35 = £163.45
Employer Obligations
Employers must:
- Pay SSP to eligible employees
- Not dismiss employees for taking sick leave
- Keep records of sick pay paid
- Accept self-certification for up to 7 days
For absences over 7 days, employers can request a "fit note" from a doctor.
SSP vs Occupational Sick Pay
Many employers offer enhanced sick pay (occupational sick pay) that exceeds SSP. Check your employment contract. Occupational schemes often provide:
- Full pay for a certain period
- Reduced pay thereafter
- SSP as a minimum
Frequently Asked Questions
How long can I receive SSP?
You can receive SSP for up to 28 weeks. After this, you may be entitled to Employment and Support Allowance (ESA).
Can my employer refuse to pay SSP?
Employers must pay SSP if you meet the qualifying conditions. If they refuse, contact HMRC.
What if I'm off sick multiple times?
Each new period of sickness restarts the SSP entitlement, unless periods are linked (less than 8 weeks apart).
Does SSP affect my other benefits?
SSP may affect Universal Credit and other means-tested benefits. Check with the DWP.
Related Calculators
- Take Home Pay Calculator - Calculate your normal pay
- Income Tax Calculator - Tax on sick pay