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.

Are there still 3 waiting days before SSP starts?

No - the Employment Rights Act 2025 removed the 3-day waiting period from 6 April 2026. SSP is now payable from the first full day of sickness absence. Under the old rules (sickness periods ending before 6 April 2026) the first 3 qualifying days were unpaid waiting days.

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. The Employment Rights Act 2025 removed the £123/week Lower Earnings Limit gate from 6 April 2026, so SSP is now available to all eligible employees regardless of earnings. Where average weekly earnings are below the level at which £123.25/week applies, the employee receives 80% of their AWE instead - whichever is the lower of £123.25 or 80% AWE.

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

1 week sickness (£500/wk earner)

£123

Eligible for SSP from day 1 (Employment Rights Act 2025 removed the 3-day waiting period + Lower Earnings Limit gate from 6 April 2026).
2 weeks sickness

£247

Eligible for SSP from day 1 (Employment Rights Act 2025 removed the 3-day waiting period + Lower Earnings Limit gate from 6 April 2026).
4 weeks sickness

£493

Eligible for SSP from day 1 (Employment Rights Act 2025 removed the 3-day waiting period + Lower Earnings Limit gate from 6 April 2026).
8 weeks sickness

£986

Eligible for SSP from day 1 (Employment Rights Act 2025 removed the 3-day waiting period + Lower Earnings Limit gate from 6 April 2026).
28-week maximum

£3,451

Eligible for SSP from day 1 (Employment Rights Act 2025 removed the 3-day waiting period + Lower Earnings Limit gate from 6 April 2026).
Low earner (80% rule, £140/week)

£448

Eligible for SSP from day 1 (Employment Rights Act 2025 removed the 3-day waiting period + Lower Earnings Limit gate from 6 April 2026).
Very low earner (no LEL gate from April 2026, £100/week)

£160

Eligible for SSP from day 1 (Employment Rights Act 2025 removed the 3-day waiting period + Lower Earnings Limit gate from 6 April 2026).

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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.
Are there still 3 waiting days before SSP starts?: No - the Employment Rights Act 2025 removed the 3-day waiting period from 6 April 2026. SSP is now payable from the first full day of sickness absence. Under the old rules (sickness periods ending before 6 April 2026) the first 3 qualifying days were unpaid waiting days.
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. The Employment Rights Act 2025 removed the £123/week Lower Earnings Limit gate from 6 April 2026, so SSP is now available to all eligible employees regardless of earnings. Where average weekly earnings are below the level at which £123.25/week applies, the employee receives 80% of their AWE instead - whichever is the lower of £123.25 or 80% AWE.
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.

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