How much is Statutory Sick Pay in 2026/27?
For sickness absences covered by the rules applying from 6 April 2026, GOV.UK states that Statutory Sick Pay is the lower of £123.25 per week or 80% of the employee’s normal weekly earnings.
This means £123.25 is the weekly maximum, not a guaranteed payment for every worker. Employees with lower weekly earnings receive 80% of those earnings instead.
| Normal weekly earnings | 80% calculation | Indicative weekly SSP |
|---|---|---|
| £100 | £80 | £80 |
| £150 | £120 | £120 |
| £200 | £160 | £123.25 maximum |
| £400 | £320 | £123.25 maximum |
These examples show the headline calculation only. Your employer must apply the statutory rules governing normal weekly earnings, qualifying days and payroll rounding.
Check your payslip: SSP is normally paid through payroll and may be combined with contractual sick pay. Ask your employer for a written breakdown if the amount does not match your expected qualifying days or earnings.
Who qualifies under the April 2026 SSP rules?
From 6 April 2026, GOV.UK guidance confirms that the previous earnings threshold for SSP no longer applies. Eligible employees can therefore qualify even when their normal earnings are below the former Lower Earnings Limit.
You must be classed as an employee for SSP purposes, have started work for your employer and follow its sickness-reporting procedure. Self-employed people cannot normally claim SSP because they do not have an employer paying them through payroll.
- Tell your employer you are sick within its required reporting period.
- Provide medical evidence when the absence lasts longer than the self-certification period.
- Check whether your contract offers occupational sick pay above the statutory minimum.
- Keep payslips, absence records and messages sent to your employer.
If illness reduces your household income, use SupportFund’s benefits calculator guidance to check whether Universal Credit, Council Tax support or another means-tested payment could help.
Northern Ireland: employment law can differ from Great Britain. Workers in Northern Ireland should confirm the rules applying to their absence through official Northern Ireland guidance or their employer.
When SSP starts and how long it can be paid
Under the GOV.UK rules effective from 6 April 2026, eligible employees receive SSP from their first full qualifying day of sickness. The historic system of three unpaid waiting days has been superseded for absences covered by the new rules.
GOV.UK states that SSP can normally be paid for up to 28 weeks. The precise amount in each pay period depends on your qualifying days—the days you would usually be required to work under your employment arrangement.
Periods of sickness may be linked when they fall within the statutory linking rules. Your employer should consider earlier absences when deciding whether SSP entitlement remains available.
You can usually self-certify for the first 7 calendar days, according to GOV.UK. If you remain unwell after that, your employer can normally ask for a fit note from an authorised healthcare professional.
If SSP is ending while you are still unable to work, check Universal Credit support during sickness before your income stops. Depending on your circumstances, you may also need to explore disability-related benefits or employment support.
How SSP appears in your wages
Your employer pays SSP on your normal payday and should show it on your payslip. HMRC confirms that SSP is treated as earnings, so Income Tax and National Insurance may apply where your overall pay exceeds the relevant payroll thresholds.
Some employers provide contractual or occupational sick pay that is more generous than SSP. Your contract or staff handbook should explain whether statutory pay is included within that amount or paid separately.
- Check the dates: confirm which qualifying days fall inside the pay period.
- Check the rate: compare the payment with 80% of normal weekly earnings and the statutory weekly cap.
- Check deductions: review tax, National Insurance, pension and any authorised deductions.
- Check contractual pay: identify whether your employer has topped up the statutory amount.
If you believe SSP has been calculated incorrectly, first ask payroll or HR for the calculation in writing. Unresolved entitlement disputes can be referred through HMRC’s statutory payment dispute process, subject to the applicable procedure and time limits.
What to do if sick pay leaves a household short
Even the maximum SSP rate may be substantially lower than normal wages. Prioritise rent or mortgage costs, Council Tax, energy, food and essential travel, then contact providers early if a payment will be missed.
Universal Credit may help with living and housing costs, but entitlement depends on household income, savings, housing circumstances and partner earnings. A local authority may also operate Council Tax Reduction and discretionary crisis support.
SupportFund.co.uk helps households identify practical safety-net options, emergency assistance and bill-reduction routes. See emergency help available when income falls if you cannot meet essential costs while off sick.
Act before arrears build: contact your council, landlord, energy supplier or creditor as soon as SSP creates a shortfall. Explain that your income has fallen because of sickness and request an affordable arrangement or details of hardship support.
Rates and rules can change: confirm the current SSP rate and eligibility conditions on GOV.UK before making a financial or employment decision.