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Statutory Sick Pay

Statutory Sick Pay (sometimes referred to as SSP) is the legal requirement for organisa-tions to provide sick pay, which they must pay for a period of up to 28 weeks. For the 2026/27 tax year, the weekly rate for SSP is £123.25 or 80% of your normal weekly earnings - whichever is lower.

What is Statutory Sick Pay?

Statutory Sick Pay (SSP) is the legal requirement for organisations to provide sick pay to their workers as a financial safety net during periods of incapacity.

Employers must pay SSP for up to 28 weeks of an employee’s illness. Since April 2026, SSP is payable for every full day of sickness absence, as the previous 3-day waiting period has been removed.

SSP is paid by the employer as if it were wages on either a weekly or monthly basis, with tax and National Insurance deductions made in the usual way.

Things to know

  • There are eligibility criteria that employees must meet to be able to claim SSP
  • Eligibility criteria include being classed as an employee (i.e., working under a contract of employment), having done some work for your employer, and being off sick for any full day, as the previous requirement of at least four consecutive days has been removed (as of April 2026)
  • Workers must tell their employer they’re sick within the deadline set by the company’s procedures or within seven days, to qualify for SSP
  • While workers can’t be paid less than the statutory sick pay amount, they can receive more if their employer has a sick pay scheme — usually called an ‘occupational scheme’
  • If workers are off work ill for more than seven consecutive days, employers can request a ‘fit note’ (sometimes referred to as a ‘sick’ or ‘doctor's’ note)

FAQs

What is the current rate of SSP?

Statutory sick pay is £118.75 per week for the 2025/26 tax year. It can be paid for up to 28 weeks and is paid by an employer to an employee in the same way as a salary, with tax and National Insurance contributions deducted.

Can the self-employed claim SSP?

No, those workers who pay their own tax through self-assessment are not eligible to receive statutory sick pay.

What happens if a worker cannot claim SSP or their illness lasts longer than 28 weeks?

If an employee is not entitled to SSP because they don’t meet the eligibility criteria or their 28 weeks run out, they may be able to claim Employment and Support Allowance (ESA) or Universal Credit. 

Are there any changes expected to be made to SSP?

Yes, under the Employment Rights Act 2025, it’s expected that SSP will be payable from the first day of illness and the lower earnings limit will be removed. This means low paid workers will be entitled to payments from day one of sickness. Changes are expected to take effect throughout 2026 and 2027. 

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