Statutory Sick Pay

Statutory Sick Pay (SSP) is the minimum sick pay that employers must pay eligible employees. The 2026/27 rate is £123.25 per week — or 80% of the employee's average weekly earnings if that is lower — for up to 28 weeks. Since 6 April 2026 (Employment Rights Act 2025, ss.10–11), SSP is payable from the first day of sickness: the old Lower Earnings Limit qualifying threshold and the 3 unpaid 'waiting days' have both been removed. Employees must still notify the employer within their deadlines. Employers cannot reclaim SSP from HMRC (the rebate scheme was abolished in 2014). After 28 weeks SSP ends; employees may then apply for Universal Credit (limited capability for work) or Employment and Support Allowance. Employers who pay contractual sick pay above SSP do not need to pay SSP on top. If an employer refuses SSP, the employee can ask HMRC to make a formal decision, and the employer must issue form SSP1 when SSP ends or is refused.

What it means in practice. The day-one change is the most important thing to understand about SSP now. Before 6 April 2026 a low-paid or part-time worker earning under the Lower Earnings Limit got nothing at all, and everyone lost the first three days of every absence. Both barriers are gone. You are now paid from day one of sickness, and the amount is the lower of the flat weekly rate of £123.25 or 80% of your average weekly earnings. You can self-certify for the first seven calendar days; after that your employer can ask for a fit note.

A worked example. Grace works 12 hours a week in a café and averages £120 a week. She is off sick for four days with a chest infection. Under the old rules she would have received nothing — she was below the earnings threshold and the absence was shorter than the waiting days. Under the rules in force since April 2026 she is entitled to SSP from her first qualifying day, calculated at 80% of her average weekly earnings because that is lower than £123.25, and pro-rated across the days she was due to work.

Common pitfalls. Employers still using out-of-date payroll settings are the biggest source of underpayment, so check your payslip against the current rules rather than assuming. Missing your employer's notification deadline can lawfully cost you SSP, so tell them on the first day and in the way the sickness policy specifies. And be clear about the end point: SSP stops after 28 weeks, and your employer should give you form SSP1 in good time so you can claim elsewhere without a gap.

How it relates to other terms. SSP is a floor, not a ceiling — many contracts provide occupational sick pay on top, and an employer paying more does not also owe SSP separately. Long-term sickness raises the question of reasonable adjustments if the condition is a disability under the Equality Act 2010, and dismissal on capability grounds must still be fair or it becomes unfair dismissal. When SSP runs out, the safety net is Universal Credit with a Work Capability Assessment, or New Style Employment and Support Allowance.

What to do next. Check the figures using our Statutory Sick Pay guide, and if your employer refuses to pay, ask HMRC for a formal decision rather than arguing indefinitely. If your absence is heading towards the 28-week limit, read benefits if you cannot work and Employment and Support Allowance before SSP stops.