Statutory Sick Pay (SSP) and Statutory Maternity Pay (SMP) are the two legal-minimum payments your employer must make through payroll. SSP is £123.25 a week[1] for up to 28 weeks. SMP runs for up to 39 weeks[5]: 90% of average weekly earnings for the first 6 weeks, then the lower of £194.32 or 90% for the rest. Both rates are reviewed each April, so confirm the current figure before you rely on it.
What is Statutory Sick Pay and how much is SSP?
SSP is £123.25 a week for up to 28 weeks for 2026/27, the legal minimum your employer must pay when you are too ill to work, set under Part XI of the Social Security Contributions and Benefits Act 1992[3]. It matters because it is the floor beneath a period off sick, and since 6 April 2026 it starts sooner and reaches more people.
Who can get Statutory Sick Pay?
To qualify for SSP you must:
- Be classed as an employee and have done some work under your contract
- Be off sick: since 6 April 2026 SSP is due from the first qualifying day, with no waiting days
- No minimum earnings test applies: the Employment Rights Act 2025 removed the Lower Earnings Limit rule, so all employees qualify regardless of pay
- If you earn below where the Lower Earnings Limit used to sit, you receive the lower of £123.25 a week or 80% of your average weekly earnings
- Tell your employer within their deadline, or within 7 days if they have not set one
When does SSP start and how long is it paid?
Since 6 April 2026 there are no waiting days, so SSP starts on the first qualifying day of sickness and runs for up to 28 weeks. The Employment Rights Act 2025 removed both the three waiting days and the earnings test that used to bar low earners. If absences are linked, with gaps of 8 weeks or less, they count as one period of incapacity. Once 28 weeks are used, or if SSP does not apply, your employer issues form SSP1 so you can claim other support such as Universal Credit. That matters because SSP alone rarely covers normal outgoings.
How much is Statutory Maternity Pay and how long does it last?
SMP is paid for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then the lower of £194.32 a week (2026/27) or 90% for weeks 7 to 39. It is the legal minimum your employer pays while you are on maternity leave, in two phases set under the Social Security Contributions and Benefits Act 1992[7]. Getting the phase boundary right matters, because the first 6 weeks are uncapped and the remaining 33 weeks are not.
How is SMP calculated across the 39 weeks?
| Period | What you receive |
|---|---|
| Weeks 1 to 6 | 90% of your average weekly earnings, with no cap |
| Weeks 7 to 39 | The lower of £194.32 a week or 90% of your average weekly earnings |
| After week 39 | SMP ends; you may move to unpaid leave or other support |
Who qualifies for SMP?
You can get SMP if you:
- Have worked for the same employer continuously for at least 26 weeks up to the 'qualifying week', the 15th week before the week your baby is due
- Earn at least the Lower Earnings Limit on average, £129 a week for 2026/27
- Give the right notice and proof, usually a MATB1 maternity certificate from your midwife or doctor
Are SSP and SMP taxed, and how do they show on a payslip?
Both count as taxable pay and run through PAYE like wages, so income tax, National Insurance and any student loan deductions apply. On your payslip SSP usually appears as a separate 'SSP' line and SMP as an 'SMP' line, each inside gross pay. Employers reclaim most or all of the SMP they pay from HMRC, which is why statutory pay is a floor, not a ceiling. Many employers offer a more generous contractual sick pay or enhanced occupational maternity pay on top, set out in your contract or staff handbook, so check which applies.
Primary sources
- 1.Statutory Sick Pay (SSP) — gov.uk — Weekly SSP rate and the 28-week maximum
- 2.Statutory Sick Pay: eligibility — gov.uk — Who can get SSP, the earnings test and notice rules
- 3.Social Security Contributions and Benefits Act 1992, Part XI — legislation.gov.uk — Sections 151 to 163 — the statutory basis for SSP
- 4.The Statutory Sick Pay (General) Regulations 1982 — legislation.gov.uk — Waiting days, qualifying days and linked periods of incapacity
- 5.Maternity pay and leave: pay — gov.uk — The 39-week structure and the two SMP rates
- 6.Statutory Maternity Pay and Leave: employer guide — gov.uk — Qualifying conditions, the qualifying week and evidence (MATB1)
- 7.Social Security Contributions and Benefits Act 1992, sections 164–171 — legislation.gov.uk — The statutory basis for SMP
- 8.The Statutory Maternity Pay (General) Regulations 1986 — legislation.gov.uk — Calculation of average weekly earnings and payment periods
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