UK Statutory Sick Pay guide 2026-27

The short version

• Rate: £123.25 a week or 80% of your average weekly earnings, whichever is lower.
• From day one: paid from the first full day of sickness. The old 3 waiting days have gone.
• No earnings limit: since 6 April 2026 the Lower Earnings Limit no longer applies.
• How long: up to 28 weeks, paid by your employer like your wages, with tax and National Insurance taken off.
• Proof: self-certify for the first 7 days; a fit note is needed after more than 7 days in a row.
• Ending: your employer sends form SSP1 when SSP can't be paid or is running out.

What is Statutory Sick Pay?

SSP is a legal minimum payment from your employer for days you can't work because you're ill. Your employer pays it in the same way as your normal wages, for example weekly or monthly, and Income Tax and National Insurance are deducted. You can't get less than the statutory amount if you're eligible, but you can get more if your employer has its own sick pay scheme. There are different sick pay rules for agricultural workers.

What changed in April 2026

From 6 April 2026, GOV.UK says SSP is:

• £123.25 a week or 80% of your average weekly earnings, whichever is lower (for 6 April 2026 to 5 April 2027).
• Payable from the first full day of sickness absence. There are no waiting days any more.
• Available to all eligible employees regardless of their earnings. The Lower Earnings Limit no longer applies.
• Paid for up to 28 weeks, as before.

The 80% part matters if you earn £154.06 a week or less on average: 80% of your earnings is then lower than £123.25, so that's what you get. Above that, everyone gets the flat £123.25.

Who qualifies

To get SSP you must:

• be classed as an employee (agency workers may be entitled too)
• have done some work for your employer
• have been ill for at least one full working day

You won't qualify if you've already had the maximum 28 weeks of SSP or you're getting Statutory Maternity Pay. If you have more than one job, you may get SSP from each employer. New starters still qualify even if they haven't had 8 weeks' pay yet.

Tell your employer you can't work before the deadline they set, or within 7 days if they haven't set one. You could lose some of your SSP if you don't tell them in time.

How your average weekly earnings are worked out

Your employer looks at your pay over a relevant period. It ends on your last normal payday before your first full day of sickness, and starts the day after an earlier normal payday at least 8 weeks before that. They count all earnings that Class 1 National Insurance is due on (or would be, if you earned enough).

• Paid weekly: total earnings in the period ÷ the number of weeks (usually 8).
• Paid monthly: total earnings ÷ the number of months, × 12 ÷ 52.
• The result isn't rounded.
• New starters with less than 8 weeks' pay: the earnings you've had so far are used.

Your weekly SSP is then 80% of that figure or £123.25, whichever is lower.

Qualifying days and daily rates

SSP is only paid for your qualifying days, which are normally the days you work. A day you worked for a minute or more before going home sick doesn't count as a sick day. The daily rate is your weekly SSP ÷ the number of qualifying days in the week. An SSP week runs Sunday to Saturday.

Qualifying days in the week	Daily rate at £123.25 a week
7	£17.6071
6	£20.5416
5	£24.65
4	£30.8125
3	£41.0833
2	£61.625
1	£123.25

GOV.UK's unrounded daily rates for 2026-27. If 80% of your earnings is lower than £123.25, your own daily rate is lower too.

For a part week, multiply the daily rate by the days you're off. GOV.UK's tables of amounts to pay come out at the next whole penny. For a 5-day week:

Qualifying days off (5-day week)	SSP
1	£24.65
2	£49.30
3	£73.95
4	£98.60
5	£123.25

Linked periods of sickness

If two periods of sickness are 8 weeks (56 days) or less apart, they're linked and treated as one. That means:

• your SSP rate is set at the start of the first period and stays the same, even if your pay changes
• SSP paid in all the linked periods counts towards the 28-week maximum (28 × your qualifying days a week)
• you're no longer eligible for SSP if a continuous series of linked periods lasts more than 3 years

Fit notes and self-certifying

For the first 7 days off you can self-certify. If your employer wants it in writing, you can use form SC2 (ask your employer for SSP on GOV.UK). You need a fit note only if you're off for more than 7 days in a row, counting non-working days.

Fit notes (sometimes called sick notes) can come from a GP or hospital doctor, registered nurse, occupational therapist, pharmacist or physiotherapist, and can be printed or digital. Your employer can't withhold SSP because a fit note arrives late.

Form SSP1: when SSP can't be paid or runs out

Your employer must send you form SSP1:

• within 7 days of your first day off sick, if you don't qualify for SSP
• within 7 days of your SSP ending, if it ends unexpectedly while you're still sick
• by the beginning of the 23rd week, if your SSP is expected to end before your sickness does

You may be able to claim Universal Credit or Employment and Support Allowance instead, and SSP1 supports your claim.

Company sick pay

SSP is the minimum. Many employers pay more through a company sick pay scheme, also called contractual or occupational sick pay. Your employment contract or staff handbook says what you get and for how long. Your employer can't pay you less than SSP if you're eligible.

Holiday while you're off sick

Statutory annual leave keeps building up while you're off sick. If illness stopped you taking your holiday, you can carry some of it over: see our holiday entitlement guide or work out your leave with the holiday entitlement calculator.

Worked examples

These use the same code as our Statutory Sick Pay calculator, which follows GOV.UK's 2026-27 rates and rounding. Each assumes no company sick pay on top.

1. Two days off, full-time
Sam works Monday to Friday (5 qualifying days) and earns £600.00 a week on average. 80% of that is £480.00, which is more than £123.25, so Sam's weekly SSP is £123.25 and the daily rate is £123.25 ÷ 5 = £24.65. Sam is off sick on Monday and Tuesday and back on Wednesday. Because SSP is now paid from the first full day, Sam gets 2 × £24.65 = £49.30. Before April 2026 the first 3 qualifying days were unpaid waiting days, so these 2 days would have paid nothing.

2. Part-time and monthly paid, so 80% applies
Priya works 4 days a week and is paid £650.00 a month. Her average weekly earnings are £650.00 × 12 ÷ 52 = £150.00. 80% of that is £120.00, which is lower than £123.25, so her weekly SSP is £120.00 and her daily rate is £120.00 ÷ 4 = £30.00. Off for 6 of her working days (one full week and 2 more days), she gets £120.00 + 2 × £30.00 = £180.00. Before April 2026 anyone earning below the Lower Earnings Limit got no SSP at all; now there's no minimum, and lower earners get 80% of their pay.

3. Two linked spells of sickness
Alex works Monday to Friday and earns £300.00 a week, so the weekly SSP is £123.25. Alex is off from Monday 2 to Friday 6 November 2026 (5 qualifying days, £123.25), goes back to work, then is off again from Monday 7 to Friday 18 December 2026. The gap between the two spells is 30 days, well within 8 weeks (56 days), so they link: Alex keeps the same SSP rate and the November days count towards the 28 weeks. The December spell is 2 full SSP weeks, so Alex gets 2 × £123.25 = £246.50. Of the 28-week limit (28 × 5 = 140 qualifying days), 15 days are used and 125 days (25 weeks) are left.

Try your own numbers

Sickness that started before 6 April 2026

If a spell of sickness started before 6 April 2026 and carried on past it, special rules apply. For example, waiting days no longer apply from 6 April 2026, and someone who couldn't get SSP because they earned below the Lower Earnings Limit may be entitled from that date, depending on when their absence started. Your employer should check GOV.UK's guidance on sickness absences that start before and end on or after 6 April 2026. This guide and the calculator cover absences in 2026-27 under the new rules.

Northern Ireland

This guide follows GOV.UK. If you work in Northern Ireland, check Statutory Sick Pay on nidirect in case the rules differ.

Work out your own SSP

Enter your earnings and the days you're off to see your weekly and daily rate, the total due and how much of the 28-week limit is left. You can type in your average weekly earnings or let the calculator work them out from weekly or monthly pay.

Use the Statutory Sick Pay calculator

Back at work and checking a payslip? Try the take-home pay calculator. More pay and tax tools are on the Tax & Pay page.

Budget for a lower-paid month

A spell on SSP can mean a much smaller payslip. The Household Bills & Budget Planner (£7, Excel and Google Sheets) lists every bill, however often it's paid, turns it into one monthly figure and shows what's left, so you can see where to cut back.

Get the bills & budget planner (£7)

Prefer free? Try the bills monthly cost calculator.

Frequently asked questions

How much is Statutory Sick Pay in 2026-27?
From 6 April 2026 to 5 April 2027, SSP is £123.25 a week or 80% of your average weekly earnings, whichever is lower. Your employer pays it for up to 28 weeks, on your normal payday, with Income Tax and National Insurance taken off. If your average weekly earnings are £154.06 or less, 80% of them is the lower figure.

What changed with Statutory Sick Pay in April 2026?
From 6 April 2026, SSP is paid from the first full day you're off sick, so there are no unpaid waiting days. It's available to all eligible employees whatever they earn, because the Lower Earnings Limit no longer applies. And it's the lower of £123.25 a week or 80% of your average weekly earnings, so lower earners get 80% of their pay rather than nothing.

Who can get SSP?
You need to be classed as an employee, have done some work for your employer and be ill for at least one full working day. Agency workers may qualify too. You can't get it if you've already had the maximum 28 weeks or you're getting Statutory Maternity Pay. If you have more than one job, you may get SSP from each employer.

Do I get SSP for days I don't normally work?
No. SSP is only paid for your qualifying days, which are the days you normally work. The daily rate is your weekly SSP divided by the number of qualifying days in the week, so at £123.25 a week and 5 working days it's £24.65 a day. A day you started work and then went home sick doesn't count as a sick day.

When do I need a fit note for SSP?
Only if you're off for more than 7 days in a row, counting non-working days. For the first 7 days you can self-certify, and you can use form SC2 if your employer wants it in writing. Your employer can't withhold SSP just because a fit note arrives late.

What is form SSP1?
SSP1 is the form your employer gives you when you can't get SSP or it's ending. They must send it within 7 days of your first day off if you don't qualify, within 7 days of your SSP ending if it ends unexpectedly while you're still sick, or by the start of the 23rd week if it's expected to end before your sickness does. You can use it to support a claim for Universal Credit or Employment and Support Allowance.

Do I still build up holiday while I'm off sick?
Yes. Statutory annual leave keeps building up while you're off sick. If you couldn't take your holiday because you were ill, you can carry some of it over into the next leave year.

Can my employer pay me more than SSP?
Yes. SSP is the legal minimum. Many employers have a company (also called contractual or occupational) sick pay scheme that pays more, so check your contract. If you're eligible, your employer can't pay you less than SSP.

Sources

All rules and figures on this page were checked on GOV.UK on 18 October 2026:

Statutory Sick Pay (GOV.UK)
Statutory Sick Pay: employer guide (GOV.UK)
Rates and thresholds for employers 2026 to 2027 (GOV.UK)
Work out your employee's Statutory Sick Pay manually (GOV.UK)
Sickness absences that start before and end on or after 6 April 2026 (GOV.UK)
Ask your employer for Statutory Sick Pay (GOV.UK)
Statutory Sick Pay (nidirect)

Checked 18 October 2026. This covers Statutory Sick Pay (the legal minimum) only; your contract may give you more. General guidance only, not legal or financial advice. If you think you're not getting the right SSP, talk to your employer first, then contact HMRC; Acas can also help.