Statutory Sick Pay 2026/27: Rate and Rules

Statutory Sick Pay (SSP) is paid by an employer when an eligible employee is unable to work because of sickness. From 6 April 2026, SSP is available regardless of earnings and is paid from the first full day of sickness absence. The 2026/27 weekly rate is £123.25 or 80% of average weekly earnings, whichever is lower, for up to 28 weeks. It is paid through payroll like wages and is normally subject to PAYE deductions. See how an absence changes your income with the SSP Calculator→ and the Salary Calculator→.

This guide covers who qualifies, the first-day payment and transitional rules, the 28-week clock, how SSP is taxed, employer recovery, and what happens when SSP runs out.

The 2026/27 SSP Rate

SSP is paid for qualifying days from the first full day of sickness absence. The daily amount depends on the employee's qualifying days and average weekly earnings; a five-day worker has a flat-rate maximum daily amount of £24.65. The 28-week clock runs within a linked Period of Incapacity for Work: if you return for under eight weeks and fall sick again, the periods can link and earlier days count towards the maximum. Most employers offer contractual sick pay on top of or instead of SSP — check the contract and policy.

Who Qualifies for SSP?

You generally qualify if you are an employee, are unable to work because of sickness, meet the employer's notification and evidence rules, and have a qualifying sick day. From 6 April 2026 there is no Lower Earnings Limit for SSP and the old four-day condition and waiting period no longer apply to new absences. Self-employed people do not receive SSP from a client or customer. If you have more than one job, each employment is assessed separately; special rules can apply to agency workers, directors and some education workers.

How SSP Is Paid and Taxed

SSP is paid through normal payroll and is treated as earnings. PAYE tax, National Insurance, pension and student-loan deductions may depend on the employee's total pay, thresholds, tax code and scheme rules. Employer National Insurance is a separate employer calculation and should use the current rates and thresholds rather than an old fixed percentage. Because the rate is modest, a week of SSP can be below normal net pay; contractual sick pay may bridge the gap.

Example — four weeks off sick on a £35,000 salary: Assuming a five-day worker's average weekly earnings are high enough for the flat-rate cap, an absence starting after 6 April 2026 is paid from the first full qualifying day. Four full weeks at £123.25 is £493, against roughly £2,692 of normal gross pay for four weeks — a gross shortfall of about £2,199 before tax. The actual payroll result depends on qualifying days, average weekly earnings, tax code and other deductions.

Employer Recovery of SSP

Employers cannot recover SSP from HMRC under the current statutory-pay recovery scheme. The 92% and 109% recovery rates apply to listed statutory maternity, paternity, adoption, parental bereavement, neonatal and shared-parental payments, not SSP. Employees do not receive an employer-recovery payment; this is a payroll and employer-cost distinction.

Fit Notes, Holiday and the 28-Week Limit

For absences of more than seven days your employer can ask for a fit note; shorter absences can usually be self-certified, subject to the employer's process. SSP does not accrue while you are on holiday, but sickness and annual-leave rights can interact. After 28 weeks of SSP, or if you do not qualify, New Style Employment and Support Allowance may be relevant if you meet its separate National Insurance and health conditions; do not substitute an SSP rate for the ESA rate or assume entitlement. Universal Credit may also be relevant depending on the household calculation.

Part-Time and Irregular Hours

Part-time employees can qualify on the same SSP basis, but the daily amount is calculated by dividing the applicable weekly rate by the number of qualifying days in their working pattern — someone working three days a week has a flat-rate maximum of about £41.08 per qualifying day before the 80% average-earnings cap. Shift workers with no fixed pattern use the applicable average and qualifying-day rules. Employees with two jobs assess SSP separately in each employment. The 28-week clock is applied through linked periods of incapacity, and the working pattern changes the arithmetic.

SSP and Other Payments

If you become sick while on maternity, paternity or shared parental leave, SSP does not replace the relevant family-leave pay. Other benefits and Universal Credit have their own interaction rules; SSP is not means-tested, but it can count as income in another benefit calculation. Contractual sick pay, insurance and savings may bridge the gap, so check the employer policy as well as SSP.

Frequently Asked Questions

Evidence and decision checks

A reliable statutory sick pay 2026 27 review starts by fixing the tax year and the date on which the relevant event happened. Record the person's or business's status, the income or transaction category, the amount before tax, tax already withheld, and any election or claim being relied on. Do not combine a headline figure with a final liability: the result can change when another income source, a payment date, an ownership interest or a qualifying condition is added.

Keep the source documents behind every important input. Depending on the subject, that may include payslips, invoices, bank statements, contracts, provider statements, travel records, HMRC notices, payroll submissions, valuations or correspondence. Where an amount is apportioned, write down the method and retain the underlying total. If a correction is made, preserve the original figure and explain the reason, date and evidence for the replacement.

Before relying on the result, check the current official guidance for the same tax year and jurisdiction. Distinguish enacted law from a consultation, draft measure, announcement or future proposal, and record the effective date. Reconcile the final estimate to the relevant return, payroll record or HMRC account. A calculator or explanatory guide can support a decision, but it cannot replace the eligibility test or the official filing and payment process.

Evidence and decision checks

A reliable statutory sick pay 2026 27 review starts by fixing the tax year and the date on which the relevant event happened. Record the person's or business's status, the income or transaction category, the amount before tax, tax already withheld, and any election or claim being relied on. Do not combine a headline figure with a final liability: the result can change when another income source, a payment date, an ownership interest or a qualifying condition is added.

Keep the source documents behind every important input. Depending on the subject, that may include payslips, invoices, bank statements, contracts, provider statements, travel records, HMRC notices, payroll submissions, valuations or correspondence. Where an amount is apportioned, write down the method and retain the underlying total. If a correction is made, preserve the original figure and explain the reason, date and evidence for the replacement.

Before relying on the result, check the current official guidance for the same tax year and jurisdiction. Distinguish enacted law from a consultation, draft measure, announcement or future proposal, and record the effective date. Reconcile the final estimate to the relevant return, payroll record or HMRC account. A calculator or explanatory guide can support a decision, but it cannot replace the eligibility test or the official filing and payment process.

Evidence and decision checks

A reliable statutory sick pay 2026 27 review starts by fixing the tax year and the date on which the relevant event happened. Record the person's or business's status, the income or transaction category, the amount before tax, tax already withheld, and any election or claim being relied on. Do not combine a headline figure with a final liability: the result can change when another income source, a payment date, an ownership interest or a qualifying condition is added.

Keep the source documents behind every important input. Depending on the subject, that may include payslips, invoices, bank statements, contracts, provider statements, travel records, HMRC notices, payroll submissions, valuations or correspondence. Where an amount is apportioned, write down the method and retain the underlying total. If a correction is made, preserve the original figure and explain the reason, date and evidence for the replacement.

Before relying on the result, check the current official guidance for the same tax year and jurisdiction. Distinguish enacted law from a consultation, draft measure, announcement or future proposal, and record the effective date. Reconcile the final estimate to the relevant return, payroll record or HMRC account. A calculator or explanatory guide can support a decision, but it cannot replace the eligibility test or the official filing and payment process.

Work through your own absence with the SSP Calculator→, then check how a pay cut or absence affects your tax with the Salary Calculator→ and the Holiday Pay Tax guide.

Official sources

• GOV.UK: employer rates and thresholds for 2026 to 2027
• GOV.UK: Statutory Sick Pay entitlement
• HMRC: manually calculate SSP
• GOV.UK: absences crossing 6 April 2026
• GOV.UK: notice and fit notes
• GOV.UK: recover statutory payments
• UK legislation: Statutory Sick Pay regulations

These GOV.UK, HMRC and legislation sources are the official references for SSP eligibility, rate, first-day payment, transitional rules, payroll treatment and employer obligations discussed here.