From 6 April 2026 to 5 April 2027, Statutory Sick Pay is paid at £123.25 per week or 80% of an employee’s average weekly earnings, whichever is lower.
For an employee who normally works five qualifying days per week and qualifies for the full standard rate, SSP is £24.65 per sick day. The daily amount differs according to the employee’s normal working pattern and may be lower for employees with average weekly earnings below £154.07.
SSP Daily Rates at a Glance
The following figures show the daily rate where the employee is entitled to the maximum weekly SSP amount of £123.25:
| Qualifying days per week | SSP for one full qualifying day |
| 1 day | £123.25 |
| 2 days | £61.63 |
| 3 days | £41.09 |
| 4 days | £30.82 |
| 5 days | £24.65 |
| 6 days | £20.55 |
| 7 days | £17.61 |
A qualifying day is normally a day on which the employee is contractually expected to work. Therefore, someone working Monday to Friday will usually have five qualifying days, while an employee working three fixed shifts per week will generally have three.
These figures are not necessarily the amount every employee will receive. Since April 2026, lower-paid employees receive 80% of their average weekly earnings when this produces an amount below £123.25.
How Is Statutory Sick Pay Per Day Calculated?
The calculation involves three main steps:
- Calculate 80% of the employee’s average weekly earnings.
- Compare the result with the standard weekly rate of £123.25.
- Use the lower amount and divide it by the number of qualifying days.
The basic formula is:
Lower of £123.25 or 80% of average weekly earnings ÷ qualifying days per week
Employers should use the unrounded daily figure when calculating SSP for several days and round the final payment correctly through payroll.
Example for an Employee Working Five Days
Suppose an employee normally earns £300 per week and works Monday to Friday:
- 80% of £300 is £240
- £123.25 is lower than £240
- £123.25 divided by five qualifying days is £24.65
If the employee is absent for three full working days, the SSP payment will be:
£24.65 × 3 = £73.95
Example for a Lower-Paid Employee
Suppose a part-time employee earns an average of £145 per week and works five qualifying days:
- 80% of £145 is £116
- £116 is lower than £123.25
- £116 divided by five is £23.20
The employee will therefore receive £23.20 per qualifying sick day, rather than £24.65.
How Do Average Weekly Earnings Affect SSP?
Average weekly earnings are important because the 2026 rules introduce a percentage-based rate for lower-paid employees.
| Average weekly earnings | 80% of earnings | Weekly SSP payable | Five-day daily rate |
| £100 | £80 | £80 | £16 |
| £145 | £116 | £116 | £23.20 |
| £200 | £160 | £123.25 | £24.65 |
| £300 | £240 | £123.25 | £24.65 |
An employee reaches the maximum £123.25 weekly rate when 80% of their average weekly earnings is at least £123.25. This happens at average weekly earnings of approximately £154.07 or more.
The employer will usually calculate average earnings using pay received during an eight-week relevant period. Regular wages and certain other payments may be included in this calculation.
Employees who want to confirm what their employer has reported can also check their wages on HMRC.
Is SSP Paid From the First Day of Illness?
Yes. For sickness absences beginning on or after 6 April 2026, SSP is payable from the first full qualifying day of sickness.
The previous three waiting days have been removed. Under the former system, employees normally did not receive SSP for the first three qualifying days. That rule no longer applies to new sickness absences under the 2026 regulations.
If an employee becomes ill after completing part of a shift, that day is not normally treated as a full SSP sick day. The entitlement generally begins on the next full qualifying day on which the employee is unable to work.
Special transitional rules may apply where an absence started before 6 April 2026 and continued beyond that date.
Who Is Eligible for Statutory Sick Pay?
An individual will generally be eligible when they:
- Are legally classed as an employee
- Have completed some work under their employment contract
- Are incapable of working because of illness
- Have a full qualifying day of sickness absence
- Follow their employer’s sickness-reporting procedure
There is no longer a minimum weekly earnings threshold. Since 6 April 2026, eligible employees can receive SSP regardless of how little they earn, although their payment may be limited to 80% of average weekly earnings.
People working on zero-hours contracts and agency workers may qualify if their employment status and working arrangements meet the relevant requirements. A written contract is not always necessary for employment rights to exist, as explained in the information about working without an employment contract.
Can Self-Employed People Receive SSP?
Self-employed individuals cannot normally claim Statutory Sick Pay because SSP is paid by an employer through payroll.
Someone who is both employed and self-employed may qualify through their employed role but not through their self-employed work. The distinction is important for people who are self-employed and employed.
A company director may qualify where they are treated as an employee, receive earnings through PAYE and meet the other SSP conditions.
Sole traders who employ staff may have to pay SSP to eligible workers. This forms part of the wider responsibilities involved when sole traders hire employees.
How Long Can an Employee Receive SSP?
Statutory Sick Pay can normally be paid for a maximum of 28 weeks.
The 28 weeks do not necessarily have to be one continuous absence. Earlier periods of sickness may affect the remaining entitlement when separate absences are treated as linked.
When SSP is approaching its end, the employer should provide the appropriate information so the employee can consider whether other financial support may be available.
SSP ending does not automatically mean that an employee can be dismissed. Employers must consider medical evidence, reasonable adjustments, contractual procedures and whether the employee may be able to return. The rules surrounding long-term sick leave and dismissal should be considered separately from SSP entitlement.
Does an Employee Need a Fit Note?
Employees can normally self-certify their sickness for the first seven calendar days. They do not usually need to provide medical evidence during this period.
A fit note may be required when the absence lasts longer than seven calendar days. It can indicate that the employee is:
- Not fit for work
- Potentially fit for work with adjustments
- Able to return through reduced hours
- Able to perform amended duties
- In need of workplace adaptations
Employers should not treat the fit note as the only factor when managing an absence. They should communicate with the employee and consider reasonable workplace support where appropriate.
How Is SSP Paid?
SSP is paid by the employer through the normal payroll system. It should usually appear on the employee’s payslip and be paid on the same date as ordinary wages.
Income Tax and National Insurance may be deducted where applicable. As a result, the net amount reaching the employee’s bank account may be lower than the gross SSP calculation.
Employers need to record sickness dates, qualifying days, average weekly earnings and payments accurately. Suitable small-business payroll software can help businesses calculate payments and maintain payroll records.
Employers generally cannot reclaim Statutory Sick Pay from HMRC, so the cost needs to be included in workforce and cash-flow planning.
Can an Employer Pay More Than SSP?
Yes. An employer can offer contractual or occupational sick pay that is more generous than the statutory minimum.
For example, a company scheme might provide:
- Full salary for the first four weeks
- Half salary for a further eight weeks
- SSP after contractual sick pay ends
- An SSP top-up during longer absences
The employment contract or staff handbook should explain how the scheme works. Some businesses include enhanced sick pay within their broader employee benefits package.
A company scheme can provide more than the statutory amount, but it should not leave an eligible employee with less than their legal SSP entitlement.
What Should Employers Do When an Employee Reports Sick?
Employers should use a clear and consistent absence-management process. The main steps include:
- Record the first full day of sickness.
- Confirm the employee’s normal qualifying days.
- Check average weekly earnings.
- Calculate 80% of average earnings.
- Compare this with the £123.25 weekly cap.
- Divide the correct amount across qualifying days.
- Process the payment through payroll.
- Request a fit note if the absence exceeds seven calendar days.
- Monitor the employee’s remaining 28-week entitlement.
The same process should be applied fairly to employees with comparable working arrangements. Employers should also protect health information and avoid sharing medical details unnecessarily.
What If the Employer Pays the Wrong Amount?
An employee should first check their payslip and ask the payroll or HR department for a breakdown of the calculation.
Common SSP errors include:
- Using the old £118.75 weekly rate
- Applying the former three waiting days
- Using the wrong number of qualifying days
- Failing to apply the 80% calculation to a lower-paid employee
- Incorrectly assuming that a low-paid employee is ineligible
- Calculating SSP using contracted salary instead of relevant average earnings
- Deducting a part-day absence as a full SSP day
Employees should raise any discrepancy promptly and keep copies of payslips, sickness records, fit notes and communication with the employer.
Conclusion
For 2026/27, Statutory Sick Pay is £123.25 per week or 80% of average weekly earnings, whichever is lower.
That produces a maximum daily rate of £24.65 for someone with five qualifying working days. SSP is now payable from the first full day of sickness, and the former earnings threshold has been removed.
Employees should check their working pattern and average earnings, while employers must use accurate payroll calculations and maintain clear absence records.
Frequently Asked Questions
How Much is SSP Per Day for a Five-day Worker?
The maximum SSP amount is £24.65 per qualifying day for an employee working five days per week. A lower-paid employee may receive less because SSP is capped at 80% of average weekly earnings.
What is the Weekly SSP Rate for 2026/27?
The standard weekly cap is £123.25 from 6 April 2026 to 5 April 2027. Employees receive this amount or 80% of average weekly earnings, whichever is lower.
Is SSP Paid for Weekends?
SSP is paid for weekends only when Saturday or Sunday is a qualifying day on which the employee would normally work.
Are the First Three Sick Days Unpaid?
No. The three waiting days were removed on 6 April 2026. SSP is now payable from the first full qualifying day of a new sickness absence.
Can Part-time Employees Receive SSP?
Yes. Eligible part-time employees can receive SSP regardless of their weekly earnings, but their payment may be limited to 80% of average weekly earnings.
Is SSP Paid in Addition to Normal Wages?
An employee does not receive normal wages and SSP for the same period of sickness unless the employer operates an enhanced scheme. Contractual sick pay may include or top up SSP.
Can an Employee Receive SSP From Two Jobs?
An employee may qualify for SSP from more than one employer if each employment separately meets the eligibility requirements.
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