Statutory Sick Pay Explained: 2026/27 Rate, Eligibility and Payslip Guide

Statutory Sick Pay (SSP) is the legal minimum sickness pay your employer must pay if you are off work for at least four days in a row. The rate, the eligibility rules and the way SSP shows up on a payslip can all be confusing - especially when SSP runs out and you need to switch to Universal Credit. This guide is up to date for the 2026/27 tax year.

Last updated: 5 May 2026.

How much is SSP in 2026/27?

The SSP rate is set each April. For 2026/27 the working figure is roughly £118.75 per week (the rate is uplifted in line with inflation; verify against the latest gov.uk page before relying on it).

Key facts:

• Paid by your employer for up to 28 weeks of any single period of sickness
• Tax and NI are deducted as usual
• Pro-rated based on your "qualifying days" (the days you would normally work)
• No payment for the first three "waiting days" of any sickness absence

There is no "earnings replacement" calculation - SSP is a flat rate regardless of whether your normal salary is £20,000 or £200,000.

From April 2026: removal of the waiting days

A reform announced in the 2024 Employment Rights Bill removes the three-day waiting period and the Lower Earnings Limit qualifying threshold for SSP from April 2026. Most employees in 2026/27 should receive SSP from day one of sickness, with no minimum earnings requirement. Employers' policies are still bedding in - check yours.

Who qualifies?

To be paid SSP in 2026/27 you must:

• Be classed as an employee (not self-employed)
• Have been off sick for at least 4 days in a row, including non-working days (subject to the day-one reform above)
• Earn at least the LEL on average (under reform, this threshold is removed)
• Notify your employer within their stated reporting deadline (default is 7 days)

Agency workers and zero-hours workers can qualify if they meet the earnings test - read our agency worker guide.

Self-certification and fit notes

For absences up to 7 days, you can self-certify using the SC2 form. Beyond 7 days, you need a fit note (formerly "sick note") from a doctor, nurse or other healthcare professional. Some employers accept private fit notes; others require NHS notes only.

How SSP appears on your payslip

Look for a separate "SSP" line on the gross pay section. Below that you should see normal income tax, NI and other deductions calculated against the reduced gross.

If you have an Occupational Sick Pay (OSP) policy, you may see two lines:

• "SSP" at the statutory rate
• "Company sick pay" or "OSP" topping up to your normal salary or a percentage of it

Both are taxable and NIable in the usual way.

Worked example: a fortnight off sick (2026/27)

You earn £36,000 per year (£3,000 a month) on tax code 1257L. You are off sick for 14 calendar days (10 working days). Your employer offers no occupational sick pay.

1. Normal monthly gross: £3,000.00
2. Days off paid as SSP: 10 (after April 2026 day-one reform)
3. SSP per week: £118.75
4. SSP for two weeks: 2 x £118.75 = £237.50
5. Days at normal pay (rest of the month): 12 working days x £138.46 (daily rate) = £1,661.54
6. Total monthly gross: £237.50 + £1,661.54 = £1,899.04
7. Tax (cumulative refund kicks in because gross is below normal): roughly £140 instead of £290
8. NI (8% on £1,899.04 - £1,047.50): roughly £68

Your net pay is approximately £1,690 instead of the usual £2,440 - a £750 reduction for the fortnight.

When does SSP stop?

SSP runs for a maximum of 28 weeks for any single Period of Incapacity for Work (PIW). Two or more absences within 8 weeks of each other count as one PIW (the "linking rule").

Once 28 weeks expires:

• Your employer must give you an SSP1 form
• The form helps you claim Universal Credit, ESA, or Personal Independence Payment
• Some employers continue OSP beyond 28 weeks - check your contract

If you go back to work briefly (for example one day) and then become ill again within 8 weeks, the previous SSP days count towards the 28-week total.

What happens after the 28 weeks?

You may qualify for one of:

• New Style ESA (contribution-based) if your NI record is sufficient
• Universal Credit if your household needs financial support
• PIP if your condition has long-term effects on daily living

The SSP1 form is the trigger. Submit it to DWP within 3 months of SSP ending or you risk losing eligibility.

Occupational Sick Pay vs SSP

OSP (also called Company Sick Pay) is anything more than SSP that your employer provides under their own policy. Common patterns:

• Full pay for 4 weeks, then half pay for 8 weeks (decent UK employer)
• Full pay for 13 weeks, then half pay for 13 weeks (NHS Agenda for Change after 2 years)
• 6 months full pay, 6 months half pay (most public sector)
• SSP only (legal minimum)

OSP is usually contractual and varies by length of service. The contract will usually contain a "subject to satisfactory performance" clause and may exclude probation.

Tax treatment

Both SSP and OSP are taxed and NIed identically to normal salary. Pension contributions usually continue if your employer's scheme rules say so - some schemes pause contributions after a set period of sick leave.

Spotting SSP errors

Common mistakes we see:

• SSP not paid because the absence "did not last 4 days" (incorrect post-April 2026)
• Waiting days still applied (reformed away in 2026)
• SSP rate not uplifted at the April rate change
• Calendar days counted instead of qualifying days
• OSP top-up not applied where the policy entitles you

If you spot one, raise a grievance using our payroll error letter template.

Where to verify the rate

Always cross-check against gov.uk before sending letters or making complaints. The SSP rate changes every April, and policies sometimes lag the rate change by a pay cycle. Use our free payslip checker for a quick sanity test or our take-home calculator to model what you expect.

Frequently Asked Questions

Is SSP paid for weekends?

Only if your normal working pattern includes them. SSP is paid for "qualifying days", which match the days you would normally work. A Monday-to-Friday worker does not get SSP for Saturday and Sunday.

Can my employer refuse SSP?

Only if you genuinely do not qualify - for example if you are self-employed, did not notify them within their stated deadline, or have already used your 28-week entitlement in a linked PIW. They cannot refuse SSP because they "cannot afford it" - HMRC has historically reimbursed small employers (the Small Employers' Relief scheme) and reform may extend this.

Can I claim Universal Credit while still receiving SSP?

Possibly. SSP is treated as earnings for Universal Credit purposes, so the UC tapers as your SSP is paid. If your household income is otherwise low, you may still receive a UC top-up. Make a claim and let the DWP do the calculation.

What is the difference between SSP and statutory injury benefit?

There is no separate "injury benefit" in UK law. Workplace injuries that prevent you from working are paid via SSP first, and may attract Industrial Injuries Disablement Benefit (IIDB) if there is long-term disablement.

What if I am paid weekly?

The same rules apply - SSP is paid on your qualifying days, taxed via PAYE, and shows up as a separate gross-pay line on each weekly payslip. The annual 28-week cap is the same.

Sources

• Statutory Sick Pay (gov.uk)
• Statutory Sick Pay employer guide (gov.uk)
• SSP1 form (gov.uk)
• Universal Credit (gov.uk)
• Employment Rights Bill 2024 (gov.uk)