How Much Is SSP – 2026 Rates, Calculations & Eligibility

Statutory Sick Pay (SSP) forms a financial lifeline for UK employees unable to work due to illness or injury. As the 2026/27 tax year approaches, significant reforms under the Employment Rights Act 2025 bring changes that affect how much sick pay workers receive and who qualifies for it. Understanding these rates and calculation methods helps employees know what financial support they can expect during periods of ill health.

The government sets SSP rates annually, typically in line with inflation measures. For the tax year beginning 6 April 2026, the weekly rate reaches £123.25 or 80% of average weekly earnings, whichever proves lower. This represents a notable increase from previous years and comes alongside landmark changes to eligibility rules that extend coverage to hundreds of thousands of previously excluded workers.

How Much is Statutory Sick Pay (SSP) Per Week?

The standard weekly rate stands at £123.25 per week for the 2026/27 tax year. However, this represents a ceiling rather than a guarantee. Employees whose average weekly earnings fall below £154.06 receive 80% of those earnings instead. The lower figure always applies, meaning higher earners do not receive more than the flat rate.

Average weekly earnings are calculated using the eight weeks before the period of sickness. Only earnings liable for Class 1 National Insurance contributions count toward this calculation. This means employers must review recent payslips to determine the correct payment level for each employee.

Key Insights on SSP Rates

• The £123.25 weekly rate applies from 6 April 2026 under the Employment Rights Act 2025
• Employees earning below £154.06 per week receive 80% of their average weekly earnings instead
• No waiting period exists; payment begins from the first day of illness
• SSP covers approximately 1.3 million previously excluded low-paid workers
• Employers bear the full cost, with no government reimbursement for standard SSP
• The rate increases annually, typically aligned with September CPI inflation

Quick Reference Facts

How Much SSP Do You Get for Specific Periods Like 3 or 4 Days?

SSP is paid only for qualifying days, defined as days when an employee would normally be expected to work. This means the actual amount received depends heavily on individual work patterns. A part-time worker on a three-day week receives different daily rates than someone working six days, even though both might be ill for the same calendar duration.

Understanding Qualifying Days

Before calculating SSP for specific periods, employees and employers must identify the qualifying days in the working week. These correspond to scheduled workdays, not calendar days. Someone working Monday to Friday has five qualifying days per week, while someone on rotating shifts might have a different pattern each week.

Daily and Short-Period Rates

The daily rate divides the weekly figure by the number of qualifying days per week. For an employee working five days weekly, the daily rate equals £24.65. This calculation produces the following common scenarios when using the standard £123.25 rate:

• Three days off (5-day week): £24.65 × 3 = £73.95
• Four days off (5-day week): £24.65 × 4 = £98.60
• Four days off (6-day week): £20.54 × 4 = £82.16
• Two days off (3-day week): £41.08 × 2 = £82.16

Full Weekly Rate Table

What Are the SSP Rates for 2026?

The 2026/27 tax year brings substantial changes to Statutory Sick Pay, moving beyond simple rate increases to fundamental reform of who receives payments and when. The Employment Rights Act 2025 delivers the most significant overhaul of sick pay rules in decades.

Day One Payment

Under previous rules, employees waited three “waiting days” before SSP became payable. These waiting days received no payment at all. From 6 April 2026, this waiting period disappears entirely. Employees receive SSP from the very first day they are unable to work due to illness. This change particularly benefits workers who experience short-term illness and previously lost income during the waiting period.

Universal Eligibility

A lower earnings threshold previously excluded employees earning less than £123 per week from SSP. This threshold, known as the Lower Earnings Limit, meant that many part-time and low-paid workers received nothing during illness. The 2026 reforms remove this barrier completely.

Rate Structure for 2026/27

The flat rate for 2026/27 stands at £123.25 per week, representing an increase from £118.75 in the previous tax year. This figure is not arbitrary; it derives from September 2025 Consumer Prices Index data and reflects the government’s commitment to maintaining sick pay value against inflation.

How Much is SSP After Tax?

Statutory Sick Pay counts as taxable income, treated the same as regular wages for income tax and National Insurance purposes. Employers process SSP through the PAYE system, deducting appropriate amounts before payment reaches the employee.

Tax Deductions Explained

The exact net amount employees receive depends on their total income, tax code, and Personal Allowance status. Someone earning £25,000 annually receiving SSP sees different deductions than someone earning £50,000. Basic rate tax of 20% applies to most employees, with higher rates affecting those in upper income brackets.

National Insurance Contributions

Class 1 National Insurance contributions also apply to SSP. Employees earning above the Primary Threshold contribute 8% of their earnings above this level. Employers pay Class 1 NICs at 13.8% on earnings above the Secondary Threshold. These deductions further reduce the take-home amount from the gross SSP rate.

Example Net Calculations

For an employee on a basic rate tax code earning £200 weekly in regular work and receiving SSP:

• Gross SSP: £123.25 per week
• Income tax (20%): approximately £12-15 depending on cumulative allowances
• National Insurance: approximately £5-8 depending on threshold position
• Estimated net SSP: approximately £100-106 per week

These figures vary significantly based on individual circumstances, including whether SSP represents the sole income or supplements other earnings during a period of part-time illness.

What Changed in the SSP Timeline?

Understanding the evolution of SSP rates helps contextualise the current structure and future expectations. The following timeline marks key developments in Statutory Sick Pay history.

1. 6 April 2026: New rate of £123.25 per week takes effect; day one payment begins; lower earnings limit abolished
2. April 2025: Previous rate of £118.75 per week applied; three waiting days still required; earnings threshold still in force
3. April 2024: Rate increased to £116.75 per week
4. April 2023: Rate set at £109.40 per week
5. April 2019: Waiting days reduced from six to three
6. April 1991: SSP introduced to replace the lower, more complex Sickness Benefit system

What Remains Certain and Uncertain About SSP?

While many aspects of SSP are clearly established by legislation, some areas contain elements of uncertainty that employees and employers should understand.

What Does SSP Mean in Context?

Statutory Sick Pay represents the minimum legal requirement employers must provide to employees unable to work through illness. Unlike occupational sick pay schemes that some employers voluntarily offer, SSP establishes a floor beneath which no worker should fall. Many organisations choose to enhance their sick pay provisions, offering full pay for specified periods as part of their employee benefits package.

The reforms effective from April 2026 bring UK sick pay rules closer to those of many European counterparts, particularly regarding universal coverage regardless of earnings level. However, critics note that the £123.25 weekly rate still falls below what many consider a living wage, leaving low-paid workers receiving sums that may not cover essential expenses during illness.

For employees seeking financial support beyond SSP’s 28-week maximum, Employment and Support Allowance (ESA) provides an alternative pathway. Those with longer-term health conditions may also explore Personal Independence Payment (PIP) to help with additional living costs. Understanding how these benefits interact helps workers plan comprehensive financial strategies during periods of ill health. DWP Pensioner Support Boost: £575 State Pension Rise Explained offers further guidance on support available for different demographic groups.

What Do Official Sources Say About SSP?

“You can get £123.25 a week Statutory Sick Pay if you’re too ill to work. It’s paid by your employer for up to 28 weeks.”

— GOV.UK guidance on Statutory Sick Pay

“From 6 April 2026, SSP becomes a day one right for all employees, removing the previous three-day waiting period and lower earnings limit that excluded around 1.3 million workers.”

— ACAS guidance on 2026 SSP changes

Both GOV.UK and ACAS serve as authoritative sources for SSP information, providing detailed guidance for employees and employers navigating the rules. These sources receive regular updates to reflect legislative changes and should be consulted for the most current information.

What You Need to Know About SSP Rates

The 2026/27 tax year introduces fundamental changes to Statutory Sick Pay that expand coverage and remove barriers for low-paid workers. The weekly rate of £123.25 or 80% of average weekly earnings, whichever is lower, provides the calculation framework, while day one eligibility eliminates the previous three-day waiting period that left many workers without pay during short illnesses.

For employees seeking to understand their rights and potential entitlements, consulting official government resources remains essential. Those experiencing longer-term health conditions may also wish to explore additional support options, including guidance on How to Get Share Code for UK Right to Work for employment verification purposes.

Frequently Asked Questions