What is Statutory Sick Pay?
Statutory Sick Pay (SSP) is the minimum amount an employer must pay an employee when they're absent from work due to sickness, provided the employee meets the eligibility criteria.
You can pay more than this if you wish, but you can't pay less.
How much is Statutory Sick Pay?
2025/2026 tax year
The rate of Statutory Sick Pay for 2025/2026 is £118.75 per week.
2026/2027 tax year
From 6 April 2026, SSP is paid at the lower of:
the statutory rate of £123.25 per week, or
80% of the employee's average weekly earnings.
Who gets Statutory Sick Pay?
Up to 5 April 2026
An employee may be entitled to SSP if they:
are classed as an employee,
are absent from work due to sickness for four or more consecutive calendar days (including weekends and bank holidays),
have provided the correct notice of sickness, and
earn at least the Lower Earnings Limit (LEL).
When SSP is paid:
SSP is payable from the fourth qualifying day of sickness absence.
The first three qualifying days are known as waiting days and are not paid.
From 6 April 2026
From 6 April 2026, the eligibility conditions for SSP change.
An employee may be entitled to SSP if they:
are classed as an employee,
are absent from work due to sickness on a qualifying day, and
have provided the correct notice of sickness.
From this date:
the Lower Earnings Limit is removed, and
the requirement for four consecutive calendar days of sickness is removed.
When SSP is paid:
Eligible employees are entitled to SSP from their first qualifying day of sickness absence.
What evidence should my employee provide?
An employee can self-certify their illness for the first seven calendar days either verbally or in writing, in line with your company policy.
HMRC provides a self-certification form that employees can use, or you can use your own version.
If the absence lasts more than seven days, you can ask the employee to provide medical evidence to continue receiving SSP. This may include:
a doctor's fit note.
evidence from an Allied Health Professional such as a dental hygienist, chiropractor or acupuncturist, if you choose to accept this.
How is Statutory Sick Pay calculated?
Up to 5 April 2026
SSP is paid at £118.75 per week. The daily rate is calculated by dividing the weekly SSP amount by the number of qualifying days per week.
Example (5-day worker): £118.75 ÷ 5 = £23.75 per day
From 6 April 2026
From 6 April 2026, SSP is paid at the lower of:
80% of the employee’s average weekly earnings, or
£123.25 per week
The daily rate is calculated by dividing the weekly SSP amount by the number of qualifying days per week.
Example (2-day worker):
Employee earns £100 per week
80% of earnings = £80 per week
Daily SSP rate = £80 ÷ 2 = £40 per day
Rounding rules for Statutory Sick Pay
The following rounding rules apply to SSP calculations (including from 6 April 2026):
Average weekly earnings must not be rounded up or down.
The daily SSP rate must be truncated (not rounded) to 4 decimal places.
If the total SSP payable includes a fraction of a penny, it must be rounded up to the next whole penny.
Example
Assumptions for this example:
Relevant period earnings: £1,090.62 over 8 weeks
SSP rate is 80% of average weekly earnings
Employee has 7 qualifying days per week
Employee is sick for 3 qualifying days
Average weekly earnings must not be rounded up or down: £1,090.62 ÷ 8 weeks = £136.3275
Weekly SSP rate: £136.3275 × 80% = £109.062
Daily rate of SSP must be truncated (not rounded) to four decimal places: £109.062 ÷ 7 = £15.580285714…
Truncated daily rate: £15.5802
If the total SSP payable includes a fraction of a penny, it must be rounded up to the next whole penny: £15.5802 × 3 = £46.7406
SSP payable: £46.75
What happens when SSP rules change on 6 April 2026?
Employees earning below the Lower Earnings Limit
Employees who previously earned below the LEL and were therefore not entitled to SSP will become eligible from 6 April 2026 onwards if they are:
off sick on 6 April 2026, or
off sick within a linked period of sickness after that date.
SSP for these employees is paid at 80% of average weekly earnings, where this is lower than £123.25.
Employees who would previously have been serving waiting days
If an employee would previously have been on their 1st, 2nd or 3rd waiting day on 6 April 2026, they will be entitled to SSP from 6 April 2026 onwards, because waiting days no longer apply.
Transitional protection for employees already receiving SSP before 6 April 2026
Some employees already receiving SSP before 6 April 2026 would see their SSP reduce if they moved immediately onto the new calculation rules.
To prevent this, transitional protection applies.
An employee is transitionally protected if they:
were in receipt of SSP before 6 April 2026, and
remain continuously off sick on 6 April 2026.
During the transitional protection period, the employee will continue to receive the flat SSP rate of £123.25 per week until the earliest of:
they return to work,
they reach the end of their SSP entitlement (up to 28 weeks),
their employment ends, or
the start of the SSP exclusion period due to pregnancy.
This protection only applies to a continuous sickness absence and lasts no longer than 28 weeks.
If the employee returns to work and later goes off sick again (even within 56 days), the new SSP rules apply to the new absence.
When does Statutory Sick Pay end?
An employee can receive up to 28 weeks of SSP in any one period of sickness.
SSP is no longer payable if:
the employee reaches the 28-week limit, or
they have a linked period of sickness lasting three years or more.
When SSP ends, you must issue an SSP1 form explaining why SSP has stopped and what the employee can do next.
What is a linked period of sickness?
Periods of sickness may be classed as linked if they are separated by eight weeks (56 days) or less.
Linked periods are treated as one continuous Period of Incapacity for Work (PIW).
Where periods are linked, the first period of sickness is used to calculate the employee’s average weekly earnings for SSP rate purposes throughout the linked period.
Are zero-hour contracted employees entitled to SSP?
Yes. Employees on zero-hour contracts may still be entitled to SSP if they meet the eligibility conditions.
Qualifying days are based on when the employee is expected to work. This can come from:
a working pattern set out in the employment contract, or
a rota, schedule, or established working pattern in practice.
Where a clear pattern exists (either contractually or in practice), that pattern should be used to determine qualifying days during sickness.
If there is no contractual or practical working pattern, qualifying days are determined as follows:
The employee was scheduled to work: use expected working days.
The employee was not scheduled to work: use Wednesdays.
There was no schedule: use all seven calendar days.
Tip: The qualifying days might change throughout the period of sickness.
Can Statutory Sick Pay still be reclaimed?
The Statutory Sick Pay reclaim scheme was abolished in April 2014, so employers can no longer reclaim SSP from HMRC.
However, statutory parental payments can still be reclaimed. For further information, please refer to HMRC's guidance.
Tip: In the same year, HMRC introduced the Employment Allowance, which reduces employer National Insurance liability by a fixed amount each tax year.
Terminology used in Statutory Sick Pay
Waiting days
Up to 5 April 2026: the first three qualifying days of sickness when SSP is not payable.
From 6 April 2026: waiting days are removed.
Qualifying day
A day the employee was expected to work.
Relevant period
The eight weeks before the last payday and before the first day of sickness.
Period of Incapacity for Work (PIW)
A period of sickness absence that meets SSP conditions, including linking rules.