What is the UK SSP weekly rate for 2026/27?

Statutory Sick Pay is £123.25 a week or 80% of average weekly earnings - whichever is lower. The rate is set by HMRC and updated annually in April. The 2026/27 figure is in force from 6 April 2026 onwards.

How long can SSP be paid?

SSP can be paid for up to 28 weeks in any one Period of Incapacity for Work (PIW). After 28 weeks the employee may be eligible for Employment and Support Allowance (ESA) via the Department for Work and Pensions.

Why are the first 3 days unpaid?

The first three qualifying days of any sickness period are "waiting days" and are unpaid. SSP starts from day 4 of a continuous Period of Incapacity for Work. If a separate sickness period begins within 8 weeks of a previous one, the waiting days from the earlier period count toward the new one (linked PIW rule).

The employer pays SSP to the employee through the normal payroll, subject to PAYE Income Tax and National Insurance. Since April 2014 employers can no longer reclaim SSP from HMRC (the Percentage Threshold Scheme was abolished). Small employers should budget for SSP as a business cost.

Does SSP apply to part-time and zero-hours workers?

Yes, provided the employee has an employment contract (not self-employment) and earns at or above the £123 weekly Lower Earnings Limit on average. Casual workers and agency workers can qualify if they meet the LEL and have been employed for at least one PAYE pay period.

Can the employer pay more than SSP?

Yes - many employers operate Occupational Sick Pay (OSP) schemes that top SSP up to full pay or a defined percentage for an agreed period. OSP is contractual rather than statutory; SSP remains the floor.

UK Statutory Sick Pay Calculator 2026/27

Statutory Sick Pay (SSP) is paid by the employer to qualifying employees who are too sick to work for 4 days or more. The 2026/27 weekly rate is £123.25, payable for up to 28 weeks. The first 3 qualifying days are unpaid waiting days. Verified against gov.uk.

Scenarios

2 weeks sickness (£500/week earner)

£197

Eligible for SSP at the weekly rate above.
4 weeks sickness

£444

Eligible for SSP at the weekly rate above.
8 weeks sickness

£937

Eligible for SSP at the weekly rate above.
28-week maximum

£3,402

Eligible for SSP at the weekly rate above.
Low earner (80% rule, £140/week)

£403

Eligible for SSP at the weekly rate above.
Below LEL (£100/week)

£0

Average weekly earnings (£100.00) below the Lower Earnings Limit (£123). Employee does not qualify for SSP.

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Frequently asked questions

What is the UK SSP weekly rate for 2026/27?: Statutory Sick Pay is £123.25 a week or 80% of average weekly earnings - whichever is lower. The rate is set by HMRC and updated annually in April. The 2026/27 figure is in force from 6 April 2026 onwards.
How long can SSP be paid?: SSP can be paid for up to 28 weeks in any one Period of Incapacity for Work (PIW). After 28 weeks the employee may be eligible for Employment and Support Allowance (ESA) via the Department for Work and Pensions.
Why are the first 3 days unpaid?: The first three qualifying days of any sickness period are "waiting days" and are unpaid. SSP starts from day 4 of a continuous Period of Incapacity for Work. If a separate sickness period begins within 8 weeks of a previous one, the waiting days from the earlier period count toward the new one (linked PIW rule).
Who pays for SSP?: The employer pays SSP to the employee through the normal payroll, subject to PAYE Income Tax and National Insurance. Since April 2014 employers can no longer reclaim SSP from HMRC (the Percentage Threshold Scheme was abolished). Small employers should budget for SSP as a business cost.
Does SSP apply to part-time and zero-hours workers?: Yes, provided the employee has an employment contract (not self-employment) and earns at or above the £123 weekly Lower Earnings Limit on average. Casual workers and agency workers can qualify if they meet the LEL and have been employed for at least one PAYE pay period.
Can the employer pay more than SSP?: Yes - many employers operate Occupational Sick Pay (OSP) schemes that top SSP up to full pay or a defined percentage for an agreed period. OSP is contractual rather than statutory; SSP remains the floor.