UK SSP April 2026 Reform Worker Claim Guide
Statutory Sick Pay 2026/27 for workers: paid from day 1, the £125 earnings floor removed, the lower of £123.25 or 80% of earnings, and how to claim.
A worker's guide to Statutory Sick Pay after the April 2026 changes made by the Employment Rights Act 2025: pay from day one, no earnings floor, how the 80% rule works, how to claim and what to do if your employer says no.
The April 2026 SSP reform
- Day-1 payment: SSP is payable from the first day of sickness; the 3 waiting days were removed (Employment Rights Act 2025 s.10)
- No earnings floor: the lower earnings limit (£125 a week in 2025/26) no longer applies (s.11)
- New rate: the lower of £123.25 a week or 80% of normal weekly earnings, replacing the 2025/26 flat £118.75
- Who qualifies: employees who have done some work for the employer and are ill for at least one full working day; agency workers may qualify (GOV.UK)
- Unchanged: maximum 28 weeks; sickness periods 8 weeks or less apart are linked
Transitional rule: an employee already in a period of SSP entitlement at 6 April 2026, who was paid SSP for at least one qualifying day on or before 5 April 2026 in that period, and whose normal weekly earnings are between £125 and £154.05, keeps a flat £123.25 a week for the rest of that period (SI 2026/373 reg 4(1)). A new spell of sickness that starts after 6 April and links back to it is not covered (reg 4(3)).
Worked SSP examples
| Average weekly earnings | 80% of earnings | SSP (lower of) |
|---|---|---|
| £100/week | £80.00 | £80.00/week |
| £150/week | £120.00 | £120.00/week |
| £200/week | £160.00 | £123.25/week (capped) |
| £300/week | £240.00 | £123.25/week (capped) |
Claim process
- Tell your employer you are sick before the deadline they set (or within 7 days if they have not set one)
- If they want it in writing, use form SC2 or their own form
- Off more than 7 days in a row (including non-working days): give a fit note
- Your employer pays SSP through payroll on your normal payday
- Income Tax and National Insurance are deducted
- SSP continues for up to 28 weeks
If your employer refuses SSP
- Your employer must send form SSP1 within 7 days of your first day off sick
- Ask your employer for the reason in writing
- If that does not resolve it, contact the HMRC Statutory Payment Disputes Team
- You can use SSP1 to support a claim for Universal Credit or ESA
Source: GOV.UK - Statutory Sick Pay.
Related pages
Frequently asked questions
What changed for SSP in April 2026?
From 6 April 2026 the Employment Rights Act 2025 changed SSP in three ways: (1) it is paid from the first day of sickness - the 3 unpaid waiting days have gone (s.10); (2) the lower earnings limit (£125 a week in 2025/26) no longer applies, so low earners qualify (s.11); (3) SSP is the lower of £123.25 a week or 80% of your normal weekly earnings, replacing the 2025/26 flat rate of £118.75.
How much SSP do I get in 2026/27?
The lower of £123.25 a week or 80% of your average weekly earnings (GOV.UK). Anyone earning more than £154.06 a week gets the full £123.25. Earning £200 a week: 80% is £160, so you get £123.25. Earning £100 a week: you get £80. It is paid for the days you would normally have worked, for up to 28 weeks.
When do I get paid SSP?
From your first full working day off sick, for the days you normally work, for up to 28 weeks. Your employer pays it in the same way as your wages, for example weekly or monthly, with tax and National Insurance deducted (GOV.UK). If you have more than one job you may get SSP from each employer.
How do I claim SSP from my employer?
Tell your employer you are unable to work before the deadline they set, or within 7 days if they have not set one - you could lose some SSP if you are late. If they need it in writing you can use form SC2. If you are off for more than 7 days in a row (including non-working days) you must give a fit note, which a GP, hospital doctor, registered nurse, occupational therapist, pharmacist or physiotherapist can issue (GOV.UK). Your employer cannot withhold SSP because the fit note is late.
What if my employer refuses SSP?
If you do not qualify, your employer must send you form SSP1 within 7 days of your first day off sick, and you can use it to apply for Universal Credit or Employment and Support Allowance (ESA). If you think the decision or the amount is wrong, ask your employer for the reason; if that does not resolve it, contact the HMRC Statutory Payment Disputes Team (GOV.UK).
What's the difference between SSP + ESA?
SSP is paid by your employer for up to 28 weeks at up to £123.25 a week. ESA is a benefit paid by DWP that you apply for, with an assessment of your capability for work. You may be able to claim ESA or Universal Credit if you do not qualify for SSP or when it ends, using form SSP1 to support the claim (GOV.UK).
Is SSP taxed and does it count as pay?
Yes. GOV.UK says tax and National Insurance are deducted from SSP, and it is paid through payroll like your wages. If your employer has a company sick pay scheme it can pay you more than SSP but never less.
What if I'm off sick for more than 28 weeks?
SSP stops after 28 weeks. Your employer must send form SSP1 by the beginning of the 23rd week if your SSP is expected to end before your sickness does, or within 7 days if it ends unexpectedly, so you can apply for ESA or Universal Credit (GOV.UK). Periods of sickness 8 weeks or less apart are linked, and you are no longer eligible once a continuous series of linked periods lasts more than 3 years.
Can I work a few hours and still get SSP?
A day you work is not a sick day. GOV.UK tells employers they cannot count a day as a sick day if you worked for a minute or more before going home sick. With two jobs you can qualify in one and be fit for the other - for example a physical job you cannot do while ill and an office job you can.