SSP changed more in April 2026 than in any year for a long time. The Employment Rights Act 2025 removed the three unpaid waiting days and the lower earnings limit, and added a cap of 80% of earnings for lower-paid staff. This post gives the 2026/27 rate, the daily amounts, who qualifies and how to work it out, from GOV.UK's employer guidance.
How much is SSP per week in 2026/27?
£123.25 a week, or 80% of the employee's average weekly earnings, whichever is lower. The rate applies from 6 April 2026 to 5 April 2027. SSP is paid only for qualifying days, the days the employee normally works, so the daily amount depends on how many qualifying days they have in a week.
| Qualifying days in the week | Unrounded daily rate | Full week |
|---|---|---|
| 7 | £17.6071 | £123.25 |
| 6 | £20.5416 | £123.25 |
| 5 | £24.65 | £123.25 |
| 4 | £30.8125 | £123.25 |
| 3 | £41.0833 | £123.25 |
| 2 | £61.625 | £123.25 |
| 1 | £123.25 | £123.25 |
These daily rates apply when the employee gets the standard rate. For someone on the 80% rate, divide their weekly SSP by their qualifying days instead. Employers can pay more under a company sick pay scheme, written into the contract, but never less than SSP.
What changed on 6 April 2026?
| Rule | Before 6 April 2026 | From 6 April 2026 |
|---|---|---|
| Waiting days | First 3 qualifying days unpaid | Paid from the first full day off sick |
| Minimum earnings | Only employees earning at least the lower earnings limit qualified | No earnings limit |
| Amount | Flat weekly rate | Flat £123.25 or 80% of average weekly earnings, whichever is lower |
Absences that started before 6 April and carried on after it have their own transition rules, set out in GOV.UK's guidance on sickness absences that start before and end on or after 6 April 2026. In short, SSP isn't paid for waiting days before 6 April, and some employees who were previously below the earnings limit became eligible from that date.
Who qualifies for SSP?
An employee qualifies if they have an employment contract, have done some work under it, have been sick for at least one full working day, and give you notice and proof of illness when needed. Agency workers may qualify. Employees with more than one job can get SSP from each employer.
They don't qualify if they have already had the maximum 28 weeks, are getting Statutory Maternity Pay or Maternity Allowance, are off with a pregnancy-related illness in the 4 weeks before the week the baby is due, were in custody or on strike on the first day of sickness, or received Employment and Support Allowance within 12 weeks of starting or returning to work for you.
If an employee doesn't qualify, send them form SSP1 within 7 days of their first day off sick, so they can claim Universal Credit or Employment and Support Allowance instead.
How to work out SSP: two examples
Average weekly earnings are usually worked out over an 8-week period. Employees who have been paid for less than 8 weeks still qualify. HMRC's SSP calculator on GOV.UK works out the exact figure.
| Employee A | Employee B | |
|---|---|---|
| Average weekly earnings | £400 | £100 |
| 80% of average weekly earnings | £320 | £80 |
| Weekly SSP (the lower of £123.25 and 80%) | £123.25 | £80 |
| Daily SSP (weekly ÷ 5) | £24.65 | £16 |
| SSP for 3 days off | £73.95 | £48 |
Employee B is the kind of worker the 2026 changes brought in: on £100 a week they would have had no SSP before 6 April 2026. A day only counts as a sick day if the employee did no work that day; GOV.UK says that working for a minute or more before going home sick means the day doesn't count.
Notice, fit notes and linked absences
- Notice: the employee should tell you they're sick within the time limit you set, or 7 days if you haven't set one. You can't insist they tell you in person or on a special form. You don't have to pay SSP for days they were late telling you, unless there's a good reason.
- Fit notes: you can only ask for one once the employee has been off for more than 7 days in a row, counting non-working days. You can't withhold SSP because the fit note arrives late. GPs, hospital doctors, registered nurses, occupational therapists, pharmacists and physiotherapists can issue them.
- Linked periods: absences of at least one full working day that are 8 weeks or less apart count as one period. SSP can't go past 28 weeks in total, and a continuous series of linked periods lasting more than 3 years ends eligibility.
- Ending SSP: if it's going to run out while the employee is still sick, send form SSP1 by the start of the 23rd week; if it ends unexpectedly, within 7 days of it ending.
Paying SSP through payroll
SSP is paid like wages: on the normal payday, through PAYE, with Income Tax and National Insurance deducted as usual. Show it as its own line on the payslip so the employee can see how much of the period's pay is sick pay. Statutory annual leave keeps building up while the employee is off sick, however long the absence, and you can't make an employee take holiday instead of sick leave.
Keep a record of each sickness absence. You can choose how, but HMRC may ask to see it if there's a dispute about SSP. Our guide to SSP on a payslip shows how the line looks.
Where PayDocs fits
PayDocs makes the payslip from your payroll figures, with SSP as its own earnings line next to basic pay. PayDocs works out PAYE income tax, National Insurance and supported deductions for 2026/27 pay dates. Every line stays editable, so the payslip matches what you reported to HMRC. You preview free and pay per payslip.
This is general information about the rules for employers in the UK, not tax or legal advice.
Questions
How much is SSP per week in 2026?
For the 2026/27 tax year, SSP is £123.25 a week or 80% of the employee's average weekly earnings, whichever is lower. It is paid for the days they normally work, for up to 28 weeks.
Is SSP paid from the first day of sickness?
Yes, since 6 April 2026. The three unpaid waiting days were removed, so SSP is paid from the first full day off sick. A day on which the employee worked for even a minute doesn't count.
Do low earners get SSP now?
Yes. From 6 April 2026 there is no minimum earnings level. Lower earners get 80% of their average weekly earnings when that is less than £123.25, so someone on £100 a week gets £80.
How long is SSP paid for?
Up to 28 weeks in total, including linked periods of sickness that are 8 weeks or less apart. If SSP will end while the employee is still sick, give them form SSP1.
Is tax taken off SSP?
Yes. SSP is paid through payroll like wages, so Income Tax and National Insurance are deducted in the usual way and it appears on the payslip.
Do I need a fit note before paying SSP?
Not for the first 7 days. You can only ask for a fit note when the employee has been off more than 7 days in a row, including non-working days, and you can't withhold SSP if it arrives late.
Sources
- GOV.UK: Statutory Sick Pay, employer guide (entitlement)
- GOV.UK: Statutory Sick Pay, eligibility and form SSP1
- GOV.UK: Statutory Sick Pay, notice and fit notes
- GOV.UK: Statutory Sick Pay, what you'll get
- GOV.UK: Sickness absences that start before and end on or after 6 April 2026
- GOV.UK: Rates and thresholds for employers 2026 to 2027
Sources checked 7 October 2026. This article explains how pay documents work; it is not tax or legal advice.
