The UK Statutory Sick Pay (SSP) rate for the 2026/27 tax year is £123.25 per week, or 80% of the employee’s average weekly earnings if that is lower. From 6 April 2026, the Employment Rights Act 2025 abolished the old earnings threshold and the three unpaid waiting days, so SSP is now payable from the first qualifying day of sickness for every eligible employee, regardless of pay. This page is the fast-reference version — the current rate, who qualifies, how long SSP runs, and exactly what changed this year. For the full mechanics of calculating and administering SSP, see our complete SSP guide and worked SSP calculation examples.

Key Takeaways

  • The 2026/27 weekly SSP rate is £123.25, or 80% of average weekly earnings if that amount is lower.
  • There is no minimum earnings threshold (the old Lower Earnings Limit) for SSP from 6 April 2026 — every employee who meets the other conditions qualifies, regardless of pay.
  • SSP is now payable from day one of a qualifying sickness absence. The old three-day waiting period no longer applies.
  • SSP is still capped at a maximum of 28 weeks per period of incapacity, including linked periods separated by 8 weeks (56 days) or fewer.
  • These changes come from the Employment Rights Act 2025 and apply UK-wide from 6 April 2026 — run a specific case through the SSP calculator to check the numbers.

The current SSP rate: 2025/26 vs 2026/27

Item 2025/26 2026/27 (from 6 April 2026)
Weekly rate £116.75 flat £123.25, or 80% of average weekly earnings if lower
Minimum earnings to qualify Lower Earnings Limit, £125/week None — earnings threshold abolished
Waiting days First 3 qualifying days unpaid None — paid from day 1
Maximum duration 28 weeks 28 weeks (unchanged)

The 80% cap only bites for lower earners. An employee averaging £400 a week gets the full £123.25 (80% of £400 is £320, which is higher, so the lower flat rate applies). An employee averaging £100 a week gets £80 — 80% of their earnings, because that is lower than the £123.25 flat rate. This “lower of the two” test replaced the old all-or-nothing earnings cut-off, which excluded an estimated 1.3 million low-paid workers from SSP entirely.

Eligibility thresholds

To qualify for SSP, an employee must:

  • Be classed as an employee (not self-employed) and have started work under their contract.
  • Be incapable of work because of illness or injury.
  • Have at least one qualifying day — a day they would normally have worked.
  • Have notified you of their sickness within your policy’s timeframe, or within 7 days if you have not set one.
  • Not have already received 28 weeks of SSP in a linked period.

The change that matters most for 2026/27: there is no earnings threshold. Before 6 April 2026, an employee needed average weekly earnings above the Lower Earnings Limit (£125/week in 2025/26) to qualify at all — anyone below it got nothing from SSP and had to fall back on Universal Credit. That cut-off is gone. Every employee who meets the other conditions now qualifies, however few hours they work.

Employees don’t need to provide medical evidence for short absences, but a longer spell of sickness may require a fit note — see our guide to doctor’s notes and fit notes for sick leave for when you can and can’t ask for one.

Qualifying days and waiting days

Before 6 April 2026, the first three qualifying days of a sickness absence were unpaid “waiting days,” and a spell of illness only counted at all once it reached four consecutive days. Both rules are gone. From 6 April 2026:

  • A single qualifying day of sickness is enough to start a period of incapacity for work.
  • SSP is payable from that first day — there is no unpaid waiting period.
  • Qualifying days — the days an employee would normally work — still determine the daily rate and how much is paid for a partial week.

If you have anyone whose sickness absence started before 6 April 2026 and continues past it, the old and new rules can both apply across the same spell — check current HMRC/GOV.UK guidance for how to split the calculation across the boundary. For the pre-reform mechanics (useful if you’re reconciling historical payroll records), see our explainer on the old SSP waiting days rules.

The 28-week maximum

This part hasn’t changed. SSP is still capped at 28 weeks in any one period of incapacity for work, or across a series of linked periods. Once an employee reaches the limit, your SSP obligation ends and you should issue a Statement of SSP so they can apply for Employment and Support Allowance (ESA) or Universal Credit.

Linked periods of sickness

Two periods of sickness count as linked — and are added together toward the 28-week cap — if they are separated by 8 weeks (56 calendar days) or fewer. If the gap is longer than that, a new, separate period of incapacity begins.

Example: An employee is off sick for 12 weeks, returns for 5 weeks, then goes off again for 10 weeks. Because the return-to-work gap (5 weeks) is under 8 weeks, the two absences link into one period. They have now used 22 of their 28 available weeks. If the gap between absences had been 9 weeks instead, the second absence would start a fresh 28-week entitlement.

Since waiting days no longer exist, linking now matters almost entirely for tracking the 28-week limit — not for carrying over an unpaid waiting period, as it did before April 2026.

SSP vs company (occupational) sick pay

SSP is a floor, not a ceiling. Many UK employers pay more than SSP through a contractual or occupational sick pay scheme — full pay for a set period, followed by half pay, for example. Your scheme must pay at least what SSP would provide on any qualifying day; you can structure it however you like above that. For a full breakdown of how occupational schemes interact with the statutory minimum, see occupational sick pay explained.

Rate changelog — last verified 9 August 2026

  • 6 April 2026: SSP flat rate rises from £116.75 to £123.25/week. The Lower Earnings Limit and the three-day waiting period are abolished under the Employment Rights Act 2025. SSP becomes the lower of £123.25 or 80% of average weekly earnings, paid from day one of a qualifying absence.
  • This is a living reference page. We update the figures here whenever GOV.UK publishes a new SSP rate — typically each April — or Parliament changes the underlying rules. Bookmark this page rather than the numbers on it.

Frequently asked questions

What is the SSP rate for 2026/27?

£123.25 per week, or 80% of the employee’s average weekly earnings if that figure is lower. The 80% test only reduces the payment for lower earners; most employees get the full flat rate.

Do employees still need to earn a minimum amount to qualify for SSP?

No. The Lower Earnings Limit was abolished from 6 April 2026. Any employee who meets the other eligibility conditions now qualifies, regardless of how much or how little they earn.

Is there still a waiting period before SSP starts?

No. Before 6 April 2026, the first three qualifying days were unpaid. From 6 April 2026, SSP is paid from the first qualifying day of a sickness absence.

How long can an employee receive SSP?

Up to 28 weeks, including any linked periods of sickness separated by 8 weeks or less. This limit is unchanged by the 2026 reforms.

Where can I check the exact SSP figures myself?

GOV.UK publishes the current rate and rules directly — see the Statutory Sick Pay guidance and rates and thresholds for employers. Always confirm against the current GOV.UK-published figure before running payroll, since rates are reviewed annually.

You can take advantage of the free 14 days trial and explore Leave Balance.

Tracking SSP correctly gets harder the moment linked periods, fit notes, and the 28-week limit are involved. A leave management system that logs every absence and flags when a period links to a previous one takes the manual counting out of it.

Sources

Last updated: 9 August 2026. This article is general information, not legal advice. SSP rates and thresholds change annually — confirm current figures with GOV.UK or HMRC before relying on them for payroll.