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 for up to 28 weeks, set under Part XI of the Social Security Contributions and Benefits Act 1992. 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 sick for at least four days in a row, including non-working days (a 'period of incapacity for work')
- Earn at least the Lower Earnings Limit on average, £129 a week for 2026/27
- 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?
SSP is not paid for the first three days off, the 'waiting days'. It begins on the fourth qualifying day and runs for up to 28 weeks. If absences are linked, with gaps of 8 weeks or less, you may not have to serve fresh waiting days. Once 28 weeks are used, or if you never qualified, 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
- Statutory Sick Pay (SSP) — gov.uk — Weekly SSP rate and the 28-week maximum
- Statutory Sick Pay: eligibility — gov.uk — Who can get SSP, the earnings test and notice rules
- Social Security Contributions and Benefits Act 1992, Part XI — legislation.gov.uk — Sections 151 to 163 — the statutory basis for SSP
- The Statutory Sick Pay (General) Regulations 1982 — legislation.gov.uk — Waiting days, qualifying days and linked periods of incapacity
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