Statutory Sick Pay Explained
What is the SSP rate in 2026/27?
For the 2026/27 tax year the flat rate of Statutory Sick Pay is £123.25 a week. If 80% of your average weekly earnings is less than £123.25, you are paid that lower amount instead. SSP can be paid for up to 28 weeks.
Day-one sick pay
From 6 April 2026 SSP is payable from the first full qualifying day of sickness. The old rule that the first three working days were unpaid waiting days no longer applies, and there is no longer a lower-earnings-limit test.
Eligibility
To qualify for SSP you must be classed as an employee and have done some work for your employer. Earnings below the old £123 a week lower earnings limit do not stop you qualifying. Your weekly rate is then 80% of average weekly earnings when that is less than £123.25.