How Much Is Statutory Sick Pay – UK Rates and Changes 2026

Statutory Sick Pay serves as the baseline minimum employers must pay qualifying employees who cannot work due to illness. For the 2026/27 tax year, the standard weekly rate stands at £123.25, though the actual amount an employee receives may be lower if 80% of their average weekly earnings falls below this threshold. The payment applies from the first day of sickness with no waiting period, covering up to 28 weeks per sickness period.

The changes introduced in April 2026 brought significant updates to how SSP is calculated and who qualifies. Those earning below the previous lower earnings limit—including part-time workers and those on minimal hours—now become eligible. Understanding these rates, how daily and monthly amounts are derived, and what happens after tax deductions helps both employees and employers navigate the system correctly.

How much is Statutory Sick Pay per week?

The weekly SSP rate for 2026/27 is £123.25 or 80% of average weekly earnings (AWE), whichever is lower. This represents an increase from the previous flat rate of £118.75. Most employees with earnings above approximately £154 per week receive the flat £123.25, while those with lower average earnings receive 80% of their calculated average.

• The lower of £123.25 or 80% of AWE determines the actual weekly payment
• No lower earnings limit applies from April 2026, extending coverage to previously ineligible employees
• Payment arrives via payroll on normal paydays, typically alongside regular wages
• Self-employed workers do not qualify for SSP
• The payment is subject to income tax and National Insurance contributions
• Employees can self-certify their illness for the first seven calendar days without needing a fit note

How much is Statutory Sick Pay per day, month or hour?

Breaking down the weekly rate into daily amounts depends entirely on how many qualifying days an employee works each week. Qualifying days are the days they would normally be expected to work—the days they are contractually scheduled to be ill.

Daily rate calculations

The daily rate is calculated by dividing the weekly amount by the number of qualifying days. For a standard five-day working week, this works out to £24.65 per day (£123.25 ÷ 5). Proportional rates apply for shorter weeks.

Monthly and hourly estimates

No official monthly or hourly SSP rate exists. To estimate monthly SSP, multiply the weekly rate by the average number of weeks per month (4.333). This gives approximately £534 per month for those on the flat rate. For employees paid 80% of AWE, the calculation depends on their specific earnings pattern.

How is Statutory Sick Pay calculated for part-time workers?

Part-time workers receive SSP on exactly the same principles as full-time employees, but the amount reflects their reduced working pattern. The key principle is that SSP is prorated according to qualifying days—the days they would normally work.

Understanding qualifying days for part-time staff

A qualifying day is any day that would ordinarily count as a workday for the employee. For a worker contracted to Tuesdays and Thursdays, those two days are their qualifying days. If they fall ill on a Tuesday, that Tuesday becomes their first qualifying day of SSP. The daily rate is then calculated as the weekly amount divided by those qualifying days.

Consider a part-time employee working two days per week with average weekly earnings of £100. Their daily SSP rate would be calculated as follows: the lower of £123.25 flat rate or 80% of £100 earnings (which equals £80) determines the weekly maximum. This £80 is then divided across their two qualifying days, giving £40 per qualifying day.

The removal of the lower earnings limit in April 2026 particularly benefits part-time workers who previously earned below the threshold. These employees now qualify regardless of their contracted hours or total weekly earnings, provided they meet the other eligibility criteria.

How much Statutory Sick Pay do you get after tax?

SSP counts as taxable income and is treated the same as regular wages for tax purposes. Employers process SSP through the payroll system, deducting income tax under the Pay As You Earn (PAYE) scheme and applying National Insurance contributions where applicable.

What employees actually receive

The amount appearing in an employee’s bank account depends on their total income, tax code, and National Insurance category. Someone earning £25,000 annually with a standard tax code receiving the flat £123.25 weekly SSP would see deductions roughly similar to their regular pay calculations. A basic-rate taxpayer might net around £100 after tax and NI, while higher or additional rate taxpayers retain proportionally less.

No employer contribution separate from wages

Unlike some workplace benefits, SSP does not include a separate employer contribution element visible to employees. The payment appears as a salary credit on the employee’s pay statement, with tax and National Insurance shown as deductions in the usual way. There is no additional employer contribution displayed as a separate line item.

How to use a sick pay calculator for Statutory Sick Pay?

The Government provides an official SSP calculator that allows employers and employees to determine exact entitlement based on specific circumstances. The calculator accounts for earnings patterns, contracted hours, and qualifying day arrangements to generate precise figures.

Accessing the calculator through GOV.UK requires inputting the employee’s average weekly earnings, their work pattern, and the dates of illness. The tool handles both flat-rate and percentage calculations automatically, selecting whichever produces the lower amount.

For those preferring manual calculations, the process involves three steps: determining average weekly earnings, calculating 80% of that figure, comparing against the flat rate of £123.25, and dividing the lower amount across qualifying days. The Acas guidance on SSP provides additional worked examples for reference.

Changes to Statutory Sick Pay from April 2026

1. April 2026: Removal of the three-day waiting period; SSP now payable from the first day of illness
2. April 2026: Elimination of the lower earnings limit; part-time and low-paid workers now qualify
3. April 2026: Rate structure changed to the lower of £123.25 flat or 80% of AWE (previously £118.75 flat)
4. Transitional protection: Employees earning between £125 and £154.05 weekly who were already receiving SSP before 6 April 2026 continue at the flat £123.25 rate for continuous absences

What is certain and what remains unclear about SSP rates?

How does SSP fit into the wider context of UK workplace protections?

Statutory Sick Pay represents the statutory minimum floor that all employers must meet. Many employers choose to enhance their sick pay schemes, offering occupational sick pay schemes that provide higher amounts or longer durations than the statutory minimum. Employees covered by such enhanced schemes receive whichever is more generous.

The April 2026 changes brought SSP closer to the levels available in comparable European nations, particularly regarding the removal of waiting days that previously created a gap where employees received nothing. For workers previously excluded due to the earnings threshold, the change opens access to formal workplace protection from the first day of illness.

Understanding SSP rates becomes particularly relevant when considering broader financial planning. Those assessing how sick pay fits within household budgets may find it helpful to compare against other income sources such as Cost of Living Payments 2025 – DWP Confirms None Planned, though these represent separate government support mechanisms rather than employment-based payments.

Official sources and further guidance

“Statutory Sick Pay is £123.25 a week. It’s paid by your employer for up to 28 weeks of sick leave.”

— GOV.UK

The primary authoritative sources for SSP information include the GOV.UK SSP guide, which provides comprehensive eligibility and rate information, and the Business Department guidance covering the April 2026 changes for employers updating their payroll systems.

For personalised calculations and specific circumstances, the official calculator provides the most accurate results. Employees uncertain about their entitlements should consult their employer’s HR department or seek advice from Acas, which offers free confidential guidance on workplace rights.

What to do next if you need SSP

Employees who believe they qualify for SSP should notify their employer as soon as possible following their workplace’s absence reporting procedure. Self-certification covers the first seven days, meaning no formal documentation is initially required. Beyond seven days, a fit note from a GP or healthcare provider becomes necessary to continue receiving SSP.

Employers should ensure their payroll systems reflect the updated April 2026 rates and that managers understand the removal of both the waiting period and earnings threshold. Resources from GOV.UK and Acas provide updated guidance specifically addressing the implementation of these changes.

Those reviewing their broader financial position while receiving SSP may find the How Much Mortgage Can I Afford – 28/36 Rule and Salary Guide useful for understanding how reduced income during illness periods affects lending assessments.

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