Statutory Sick Pay (SSP) is the legal minimum your employer must pay when you are too ill to work. For the 2026/27 tax year it is £123.25 a week[1] for up to 28 weeks, set under Part XI of the Social Security Contributions and Benefits Act 1992[3]. The rate is reviewed each April, so confirm the current figure before you rely on it.
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.
Is SSP taxed and how does it show on my payslip?
SSP is taxable pay. It runs through PAYE like wages, so income tax, National Insurance and any student loan deductions apply. On your payslip it usually appears as a separate 'SSP' line inside gross pay. Many employers pay a more generous contractual or 'company' sick pay that includes SSP rather than adding to it, so check your contract for 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
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