UK Statutory Sick Pay (SSP) 2026: Eligibility, Amount & Rules

Section A: What is Statutory Sick Pay?

Statutory Sick Pay is the legal minimum sick pay that UK employers are required to provide when an employee is unable to work due to illness. It operates as a statutory baseline rather than a discretionary benefit and applies regardless of sector or workforce size. For employers, SSP is not just a payroll issue. It sits alongside absence management, record-keeping duties and wider employment law risk.

While the SSP framework has been stable for many years, that position is changing. From April 2026, the rules governing when SSP starts, who qualifies and how it is calculated are amended in ways that materially affect employer exposure. Existing processes that relied on waiting days or earnings thresholds will no longer operate as intended once the new regime takes effect.

1. Overview of Statutory Sick Pay in the UK

Statutory Sick Pay forms part of the UK’s wider statutory welfare framework and is governed by legislation rather than contract. It is designed to provide a minimum level of income during periods of sickness absence, with employers bearing the full cost and responsibility for administration.

SSP is paid at a statutory weekly rate set by the government and normally reviewed each April. For the 2025–26 tax year, the SSP rate is £118.75 per week. Eligible employees can receive SSP for a maximum of 28 weeks in any one period of sickness or series of linked periods.

Under the current rules, SSP only becomes payable after the first three unpaid waiting days of sickness. A qualifying period of sickness is established where an employee is absent for at least four consecutive days, including non-working days such as weekends and bank holidays.

Employers are responsible for paying SSP directly through payroll. There is no general mechanism for reclaiming SSP from the government and limited scope to correct errors once underpayments or delays have occurred.

2. What changes from April 2026

From 6 April 2026, the statutory sick pay framework changes in several important respects.

First, SSP becomes payable from the first qualifying day of sickness. The three waiting days are removed entirely. This means entitlement arises immediately, including for short absences that would previously have fallen below the SSP threshold.

Second, the earnings threshold for SSP is removed. Eligibility no longer depends on whether an employee earns above the Lower Earnings Limit. Eligible employees are no longer excluded from SSP because of low earnings, provided the remaining statutory conditions are met. This significantly expands coverage, particularly for part-time, casual and lower-paid workers.

Third, the SSP rate increases to £123.25 per week. From April 2026, that figure represents the maximum weekly amount payable. SSP is calculated as the lower of £123.25 or 80 per cent of the employee’s Average Weekly Earnings, assessed over the relevant period using earnings subject to National Insurance.

These changes effectively move SSP from a delayed, filtered entitlement to an immediate and broader obligation. For employers, that alters both cost exposure and the margin for procedural error.

3. SSP and contractual sick pay

SSP represents the minimum level of sick pay required by law. Many employers offer enhanced sick pay through contractual sick pay schemes, which may provide full or partial salary for a defined period.

Where contractual sick pay applies, employers need to be clear how it interacts with SSP. In most cases, contractual sick pay is inclusive of SSP, meaning the statutory amount forms part of the total payment rather than being paid in addition. Employers cannot pay less than SSP to an eligible employee, but they can choose to pay more under their own arrangements.

Policies and contracts should also make clear whether the first days of sickness absence are paid or unpaid, particularly in light of the removal of SSP waiting days from April 2026.

Section B: Eligibility criteria for Statutory Sick Pay

Eligibility for Statutory Sick Pay has historically acted as a gatekeeper, limiting both who qualified and when payment began. That position changes materially from April 2026. Employers therefore need to understand both the current eligibility framework and how it will operate once the new rules take effect, as most disputes arise from assumptions carried over from the old regime.

1. Who qualifies for SSP under the current rules

Under the rules in force until April 2026, an employee qualifies for SSP only if all statutory conditions are met.

These include employee status for payroll purposes, sickness lasting at least four consecutive days and average weekly earnings at or above the Lower Earnings Limit for National Insurance during the relevant reference period, usually the eight weeks before the sickness began.

SSP is not payable for the first three qualifying days of sickness, known as waiting days. Payment normally starts on the fourth qualifying day. Where a further period of sickness begins within 56 days of a previous one, the two periods are linked and waiting days do not need to be served again if they have already been used.

Employees must also comply with the employer’s sickness notification and evidence requirements. Failure to notify within the required timeframe can delay SSP until proper notice is given.

2. What changes from April 2026

From 6 April 2026, the eligibility framework is simplified but significantly widened.

The Lower Earnings Limit no longer applies to SSP. Eligibility is no longer restricted by the Lower Earnings Limit, so eligible employees are not excluded from SSP because of low earnings, provided the remaining statutory conditions are met.

Waiting days are removed entirely. SSP becomes payable from the first qualifying day of sickness, and a period of incapacity for work is established by a single qualifying day rather than four consecutive days.

In practice, this removes two of the main filters that previously limited SSP exposure. Employers should expect SSP entitlement to arise earlier and across a broader range of roles, particularly among part-time, casual and lower-paid staff.

3. Notification and evidence requirements

Sickness notification rules continue to apply under both the current and post-April 2026 regimes.

Employees are expected to notify their employer of sickness absence in line with the employer’s policy. Where no policy deadline is specified, notification should normally be given within seven days of the first day of absence. SSP can be delayed where notification requirements are not met, but only until proper notice is provided.

Employees may self-certify for the first seven consecutive days of sickness. For absences lasting longer than seven days, employers may require a fit note from an authorised healthcare professional. Fit notes may be issued digitally and can be provided by GPs, nurses, occupational therapists, pharmacists and physiotherapists.

4. Who does not qualify for SSP

Individuals who are genuinely self-employed do not qualify for SSP. Statutory payments such as Statutory Maternity Pay and Maternity Allowance override SSP entitlement for the same period, meaning SSP cannot be paid alongside those benefits.

Agency workers may qualify for SSP where they are treated as employees and work under the supervision and direction of the hirer. Employers and agencies should ensure that contractual arrangements and payroll treatment correctly reflect SSP responsibility to avoid gaps or duplication.

Section C: Employer responsibilities for paying Statutory Sick Pay

For employers, SSP is not optional or discretionary. It is a statutory obligation that has to be administered accurately, consistently and on time. Most SSP disputes arise not because employers refuse to pay, but because payments start late, are calculated incorrectly or are not supported by clear records.

From April 2026, those risks increase. SSP entitlement arises earlier, applies to more employees and, in some cases, requires a different calculation method. Employers who rely on informal processes or outdated payroll settings are likely to feel the impact quickly.

1. Paying SSP through payroll

Employers are responsible for paying SSP directly to eligible employees through payroll. SSP is paid in the same way as wages and is subject to tax and National Insurance in the usual way.

For the 2025–26 tax year, the statutory weekly SSP rate is £118.75. From 6 April 2026, the statutory weekly rate increases to £123.25. Employers need to ensure payroll systems apply the correct rate depending on the period of sickness.

From April 2026, SSP is no longer always paid at the flat rate. It is payable at the lower of £123.25 or 80 per cent of the employee’s Average Weekly Earnings, calculated using the relevant period and earnings subject to National Insurance. Payroll systems must be capable of applying that cap accurately, particularly for lower-paid employees.

2. When SSP payments start and stop

Under the current rules, SSP starts after the first three unpaid waiting days of sickness and is payable from the fourth qualifying day. Employers must identify the correct start date to avoid underpayment or delay.

From 6 April 2026, waiting days are removed. SSP becomes payable from the first qualifying day of sickness. This means payment obligations arise immediately, including for short absences that would previously have attracted no SSP liability.

SSP can be paid for a maximum of 28 weeks in any one period of sickness or series of linked periods. That limit does not change from April 2026. Employers must monitor entitlement carefully and ensure payments stop at the correct point.

3. SSP1 forms and notification duties

Where an employee does not qualify for SSP, or where SSP entitlement comes to an end, employers are required to issue an SSP1 form explaining the reason.

If SSP is not payable from the outset, the SSP1 should be issued within seven days of the sickness absence starting. Where SSP entitlement ends because the 28-week maximum has been reached, the SSP1 must be issued on or before the beginning of the 23rd week of SSP.

From April 2026, SSP1 handling becomes more exposed. Day-one entitlement and wider eligibility mean SSP1s will arise more frequently. Delays that might previously have gone unnoticed are more likely to trigger complaints, particularly where employees experience a gap in income.

4. Record-keeping and compliance

Employers are required to keep SSP records for at least three years. These records should include dates of sickness absence, qualifying days, SSP payments made, medical evidence received and any SSP1 forms issued.

Accurate records are essential for HMRC compliance and often become critical evidence in grievances, absence reviews and employment tribunal proceedings. From April 2026, earlier entitlement increases the likelihood that records will be scrutinised sooner.

Medical information used for SSP purposes must be handled in line with UK GDPR. Employers should ensure there is a lawful basis for processing, that access is restricted and that information is retained only for as long as necessary.

Section D: SSP rates, payment periods and calculation

For employers, getting the SSP rate right is about more than applying a headline figure. The rate interacts with qualifying days, payment start points and, from April 2026, earnings-based calculations. Errors here tend to surface quickly and often form the basis of complaints, particularly where employees compare treatment across the workforce.

1. The current SSP rate

For the 2025–26 tax year, the statutory weekly rate of Statutory Sick Pay is £118.75. This is the amount employers are required to pay eligible employees once SSP entitlement has started, subject to the qualifying day rules and the maximum payment period.

SSP is paid through payroll in line with the employer’s normal pay cycle. It is subject to tax and National Insurance in the usual way and must be clearly identified on the employee’s payslip.

Employers should ensure payroll systems are updated each tax year to reflect the correct statutory rate, as applying an outdated figure is a common cause of underpayment.

2. The SSP rate from April 2026

From 6 April 2026, the statutory weekly SSP rate increases to £123.25.

From that date, £123.25 represents the maximum weekly amount payable. SSP is no longer automatically paid at the flat rate. Instead, it is calculated as the lower of £123.25 or 80 per cent of the employee’s Average Weekly Earnings.

Average Weekly Earnings continue to be assessed using the relevant period before the relevant date before the relevant date and only earnings subject to National Insurance are taken into account. For lower-paid employees, this means SSP may be payable at a rate below the headline maximum.

Employers should ensure payroll systems can apply this calculation correctly, as assuming SSP is always payable at the flat rate will result in error.

3. How long SSP can be paid

SSP can be paid for a maximum of 28 weeks in any one period of sickness or series of linked periods. This limit applies under both the current rules and the post-April 2026 regime.

Periods of sickness are treated as linked where they occur within 56 days of each other. Any SSP paid during linked periods counts towards the same 28-week maximum. Once the limit is reached, SSP entitlement ends.

Starting SSP earlier from April 2026 does not extend the overall entitlement. Employers still need to track cumulative payments carefully to ensure SSP stops at the correct point.

4. Calculating SSP in practice

SSP is calculated by reference to qualifying days, not hours worked. Qualifying days are the days an employee normally works or is contractually expected to work.

To calculate SSP, the applicable weekly amount is divided by the number of qualifying days to produce a daily rate. That daily rate is then multiplied by the number of payable sick days in the relevant pay period.

From April 2026, this calculation must take account of the 80 per cent Average Weekly Earnings cap where applicable. Employers with part-time or variable-hours staff are particularly exposed to calculation errors if earnings data or qualifying day patterns are unclear.

Section E: SSP and other schemes and benefits

Statutory Sick Pay does not operate in isolation. For employers, SSP often overlaps with contractual sick pay, state benefits and National Insurance rules. Misunderstanding how these interact is a common source of error and employee dissatisfaction, particularly where payments change or end.

From April 2026, earlier SSP entitlement and wider coverage increase the likelihood that these interactions come into play sooner.

1. Interaction with contractual sick pay

Many employers offer contractual sick pay that goes beyond the statutory minimum. Where contractual sick pay applies, employers need to be clear whether SSP is included within that payment or paid in addition.

In most schemes, contractual sick pay is inclusive of SSP. This means the statutory amount forms part of the total paid rather than being paid on top. Payroll systems must identify the SSP element accurately to avoid duplication or underpayment.

Where an employee does not qualify for SSP but remains entitled to contractual sick pay, payment must be made strictly in line with the contract or policy wording. Employers should review sick pay policies ahead of April 2026 to ensure references to waiting days or earnings thresholds do not conflict with the updated SSP rules.

2. Interaction with Universal Credit and other benefits

SSP is treated as income for the purposes of means-tested benefits such as Universal Credit. Where an employee receives SSP, that income is taken into account when calculating benefit entitlement and may reduce the amount payable.

Employees are responsible for reporting SSP income to the Department for Work and Pensions. Employers are not required to administer benefits, but delayed or incorrect SSP payments can have a knock-on effect on an employee’s wider financial position, increasing the likelihood of complaints or disputes.

3. National Insurance treatment of SSP

SSP counts as earnings for National Insurance record purposes. Periods during which an employee receives SSP generally count towards their National Insurance record, helping to protect entitlement to state benefits such as the State Pension.

In practice, SSP is usually paid at a level below the threshold at which employee or employer National Insurance contributions are due. As a result, no National Insurance contributions are normally payable on SSP itself, although this depends on the employee’s overall earnings in the pay period.

Employers remain responsible for operating PAYE correctly and ensuring SSP is reported through Real Time Information in line with HMRC requirements.

4. SSP and other statutory payments

Certain statutory payments override SSP entitlement for the same period. Employees who are entitled to Statutory Maternity Pay or Maternity Allowance cannot receive SSP at the same time, even if they are unwell.

From April 2026, the removal of the earnings threshold applies only to SSP. The Lower Earnings Limit continues to apply to most other statutory payments, including maternity, paternity and adoption pay. Employers should be careful not to assume that changes to SSP eligibility apply more widely across all statutory schemes.

Section F: Common issues and challenges for employers

Statutory Sick Pay is often treated as a routine payroll matter, but most employer difficulties arise from process rather than principle. Errors tend to surface when absence is short term, recurring or poorly documented, or where payroll and HR processes are not aligned. From April 2026, those pressure points become more acute as SSP entitlement arises earlier and applies to a wider group of employees.

1. Eligibility assumptions carried over from the old rules

One of the most common problems is reliance on outdated eligibility assumptions. Under the current regime, earnings thresholds and waiting days have acted as filters. From April 2026, those filters fall away.

Employers who continue to assume that lower-paid or casual staff do not qualify, or that SSP only becomes relevant after several days of absence, are likely to underpay SSP or delay payment unintentionally. These errors are more likely to trigger complaints because entitlement now arises immediately.

2. Inaccurate qualifying day patterns

Unclear or poorly documented working patterns remain a significant source of SSP error. Where qualifying days are not clearly defined, employers risk defaulting to the statutory fall-back position that treats all seven days of the week as qualifying days.

From April 2026, this risk increases. With SSP payable from the first qualifying day, any uncertainty around working patterns is more likely to result in immediate cost and dispute rather than being absorbed by waiting days.

3. Payroll systems not configured for April 2026

Many payroll systems are configured on the assumption that SSP is a flat-rate payment. From April 2026, that assumption is no longer safe.

Employers will need systems that can apply the lower of the statutory maximum or 80 per cent of Average Weekly Earnings. Where systems default to the flat rate, underpayments for lower-paid employees are likely to occur and will be difficult to defend once identified.

4. SSP1 timing and communication failures

SSP1 handling is an area where small delays can have disproportionate consequences. Where SSP is not payable, or where entitlement ends, employers are required to issue an SSP1 promptly so the employee can access alternative support.

From April 2026, SSP1s will arise more frequently due to day-one entitlement and wider coverage. Late issuance is more likely to result in income gaps and complaints, with employers blamed for process failure rather than technical oversight.

5. Managing repeated short-term absence

Repeated short-term absence has always been difficult to manage, but the removal of waiting days changes the dynamics. Absences that previously attracted no SSP liability now trigger payment from day one.

Employers who do not review absence patterns proactively may find SSP cost escalating quietly, while managers struggle to apply trigger points consistently without breaching Equality Act obligations where health conditions may amount to a disability.

Section G: Summary

Statutory Sick Pay has long been treated as a settled part of the employment landscape, but from April 2026 the way it operates in practice changes materially. Entitlement arises earlier, applies more widely and, for some employees, is calculated differently. Those changes remove the buffers that previously softened employer exposure and bring SSP into play from the first day of sickness absence.

For employers, the risk is no longer confined to knowing the weekly rate. Eligibility assumptions, qualifying day patterns, payroll configuration and SSP1 timing now carry greater weight. Errors that might previously have been absorbed by waiting days or earnings thresholds are more likely to crystallise immediately and escalate into complaints or disputes.

Employers who review and update payroll systems, absence policies and manager guidance ahead of April 2026 are far better placed to control cost, maintain consistency and manage sickness absence in a way that remains defensible under the new regime.

Section H: Need Assistance?

If you need advice on how the Statutory Sick Pay rules apply to your organisation, including preparing for the April 2026 changes, our employment lawyers can help. We advise employers on SSP eligibility, rate calculations, SSP1 obligations and aligning payroll and absence processes to reduce risk. To discuss your position and get clear, practical guidance, call us to arrange a confidential telephone consultation.

Section I: FAQs

What is Statutory Sick Pay?

Statutory Sick Pay is the minimum level of sick pay that UK employers are required to pay to eligible employees who are unable to work due to illness. It is a statutory obligation rather than a contractual benefit and is administered and funded entirely by the employer.

What is the current SSP rate?

For the 2025–26 tax year, the statutory SSP rate is £118.75 per week. This rate applies until 5 April 2026 and is used to calculate daily SSP amounts based on an employee’s qualifying days.

What will the SSP rate be from April 2026?

From 6 April 2026, the statutory SSP rate increases to £123.25 per week. This is the maximum weekly amount payable. From that date, SSP is calculated as the lower of £123.25 or 80 per cent of the employee’s Average Weekly Earnings.

When does SSP start to be paid?

Under the current rules, SSP is payable from the fourth qualifying day of sickness, with the first three qualifying days treated as unpaid waiting days. From 6 April 2026, waiting days are removed and SSP becomes payable from the first qualifying day of sickness.

Who qualifies for SSP?

From 6 April 2026, the earnings threshold is removed for SSP, so eligible employees are no longer excluded because of low earnings, provided the remaining conditions are met.

How long can SSP be paid for?

SSP can be paid for a maximum of 28 weeks in any one period of sickness or series of linked periods. This limit does not change from April 2026, even though SSP will start earlier.

How is SSP calculated for part-time or variable-hours staff?

SSP is calculated by reference to qualifying days, not hours worked. From April 2026, SSP may be capped at 80 per cent of Average Weekly Earnings, which is calculated using the relevant period. As a result, lower-paid employees may receive SSP below the headline rate.

What is an SSP1 form and when is it required?

An SSP1 form must be issued where SSP is not payable or where entitlement ends. Where SSP ends due to the 28-week limit, the SSP1 must be provided on or before the beginning of the 23rd week of SSP to allow the employee to apply for New Style Employment and Support Allowance.

Can SSP be paid alongside contractual sick pay?

Yes. Contractual sick pay can enhance SSP, but employers should ensure that the SSP element is included within the total payment rather than duplicated. Policy wording and payroll treatment need to be aligned.

Can an employee be dismissed while receiving SSP?

Dismissal is possible, but employers must follow a fair capability process, consider medical evidence and assess reasonable adjustments where applicable. Taking action because an employee has asserted a right to SSP would expose the employer to legal risk.

Section J: Glossary

Section K: Additional resources and links