How much is SSP 2026 a week?
From 6 April 2026, Statutory Sick Pay rate (SSP) increases to £123.25 per week.
The £123.25 figure is the maximum weekly amount payable. SSP is calculated as the lower of 80% of the employee’s Average Weekly Earnings or the flat statutory rate.
Average Weekly Earnings are assessed over the relevant period before the relevant date, using earnings subject to National Insurance.
Statutory Sick Pay is paid by the employer and treated as taxable earnings, with Income Tax and National Insurance deducted through payroll in the same way as ordinary wages. Employers cannot pay less than the statutory entitlement, although some operate enhanced contractual sick pay schemes alongside SSP.
| SSP 2026 headline item | Employer detail |
|---|---|
| SSP weekly rate | £123.25 per week from 6 April 2026 |
| SSP payment basis | The lower of £123.25 or 80% of Average Weekly Earnings |
| Average Weekly Earnings period | Calculated over the 8 weeks before the relevant date using NI-liable pay |
| Waiting days | Removed from 6 April 2026 |
| When SSP starts | Payable from the first qualifying day of sickness |
| Period of Incapacity for Work | One qualifying day |
| Lower Earnings Limit for SSP | Removed, earnings no longer exclude SSP entitlement |
| Maximum SSP entitlement | 28 weeks per period of sickness |
| Linked absences | Absences within 56 days treated as one period |
| Tax treatment | SSP is taxable and subject to National Insurance |
| SSP1 requirement | Issued when SSP ends or is not payable |
| Employees already on sick leave | Uprating applies from 6 April 2026, including for employees already receiving SSP |
How long do you get SSP for?
SSP can be paid for a maximum of 28 weeks for any one period of sickness, including linked periods of absence.
Once the 28-week entitlement is exhausted, SSP ends automatically even if the employee remains unfit for work. Earlier payment from day one does not extend the overall duration of entitlement. Employers should anticipate that the end of SSP often coincides with capability processes, reasonable adjustment discussions or longer-term absence planning.
How much is SSP per month?
SSP is not paid as a fixed monthly amount. Payment depends on the employee’s pay frequency and qualifying days.
As a broad illustration only, £123.25 per week equates to around £535 per month. In practice, the amount paid in any month varies according to payroll cycles and the number of qualifying days in that pay period. For lower-paid employees, SSP may be less than the flat rate where 80% of Average Weekly Earnings produces a lower figure.
Monthly figures should therefore be treated with caution, as SSP entitlement is calculated by qualifying day rather than calendar month.
SSP: new eligibility criteria
From 6 April 2026, eligibility for SSP is expanded by removing the Lower Earnings Limit, so employees are no longer excluded solely because of low earnings.
Entitlement to SSP continues to depend on employee status, sickness absence, qualifying days and compliance with sickness notification requirements, and payment is calculated by reference to Average Weekly Earnings.
Sickness notification rules continue to apply, and failure to notify in line with policy can delay payment.
The removal of the earnings threshold is specific to SSP. The Lower Earnings Limit continues to apply to most other statutory payments, including maternity, paternity and adoption pay.
How long can you claim SSP?
SSP can be claimed for up to 28 weeks in total, even where sickness is intermittent, provided absences are treated as linked.
Separate periods of sickness are treated as one continuous period where they occur within 56 days of each other. Once the maximum entitlement has been exhausted, it does not reset unless the employee has returned to work for a sufficient period.
This cumulative approach continues to catch employers out where absences appear minor but recur frequently.
SSP qualifying days
Qualifying days are the days an employee normally works under their contract. SSP is payable only for those days.
From 6 April 2026, SSP is payable from the first qualifying day of sickness. The three waiting days are removed and the Period of Incapacity for Work is reduced to one day.
This change increases exposure to one-day absences and sporadic short-term sickness, particularly for employers with variable hours staff or high levels of casual absence.
Role of the SSP1 form: changes for employers
While the SSP1 form itself does not change in April 2026, the risk profile around when and how it is issued does. Day-one SSP and the removal of the earnings threshold mean far more employees will enter SSP entitlement immediately and far more cases will reach the point where SSP ends or is refused.
For employers, that translates into a higher volume of SSP1 triggers and far less tolerance for delay. Where SSP is refused or comes to an end, employees rely on the SSP1 to access alternative state support. Late or missing SSP1s now cause immediate financial harm, particularly for low-paid staff who qualify for SSP for the first time under the new rules.
Employers should treat SSP1 issuance as time-critical rather than administrative. SSP end dates need to be tracked accurately, responsibility for issuing SSP1 should be clearly allocated and managers should not assume payroll will identify issues automatically. Processes that previously operated informally need tightening, as SSP eligibility is now broader and less open to interpretation.
Late or incorrect SSP1 issuance is increasingly used as evidence of poor absence management rather than a technical error. Under the April 2026 regime, SSP1 failures are more likely to escalate into grievances, ACAS early conciliation and wider claims involving disability, reasonable adjustments or dismissal timing. For smaller employers, a single SSP1 failure often exposes deeper weaknesses in payroll controls and sickness procedures.
DMS Perspective
The SSP 2026 reforms will affect almost all UK employers. Day-one SSP entitlement removes the buffer that previously filtered out short absences, while the removal of the Lower Earnings Limit brings large numbers of low-paid and part-time workers into scope for the first time.
The highest risk areas during this period of change are likely to be incorrect eligibility assumptions, misapplying the 80% Average Weekly Earnings cap or late SSP1 forms. These issues may seem like minor payroll errors but under the new regime, they could well trigger grievances, claims or enforcement action if not managed properly.
Need Assistance?
To discuss the upcoming changes to SSP in 2026, book a fixed-fee telephone consultation with one of our employment law experts, to help prepare your organisation and mamage the risk as we transition into the Employment Rights Act 2025 era.
