How much is SSP 2026/27 UK?

Statutory Sick Pay (SSP) is £118.75 per week for 2026/27. This is a flat rate — everyone receives the same amount regardless of their normal salary. SSP is paid by your employer for up to 28 weeks of sickness absence.

How many days before you get SSP?

You must wait 3 qualifying days (waiting days) before SSP starts. Qualifying days are days you normally work. So if you're sick from Monday and work Monday to Friday, your waiting days are Monday, Tuesday, Wednesday. SSP starts from Thursday.

Yes. SSP is treated as normal earnings and is subject to Income Tax and National Insurance. Your employer deducts these through PAYE in the usual way.

Can I get more than SSP?

Your employer may offer a company sick pay scheme that pays more than SSP. Many employers pay full salary for a number of weeks, then reduce to SSP. Check your employment contract or HR for your specific entitlements.

SSP Rates 2026/27 — Statutory Sick Pay Amounts UK | PocketWise

SSP Rates 2026/27 — Statutory Sick Pay Amounts UK

The current Statutory Sick Pay rate for 2026/27, how it's calculated daily, historical rate changes, and how SSP compares to company sick pay and benefits.

By PocketWise · 15 April 2026 · 5 min read Updated for 2026/27 tax year

Statutory Sick Pay (SSP) is the minimum amount your employer must pay when you’re too ill to work. Here are the current rates for 2026/27.

SSP Rates 2026/27 — Summary

Component	Amount
Weekly SSP rate	£118.75
Daily rate (5-day week)	£23.75
Maximum duration	28 weeks
Maximum total SSP	£3,325
Waiting days	3 qualifying days (unpaid)
Minimum earnings threshold	£125/week

Key point: SSP is a flat rate. Whether you earn £20,000 or £100,000 per year, you receive the same £118.75 per week.

Daily SSP Rates by Working Pattern

SSP is calculated based on your qualifying days — the days you normally work.

Working Days Per Week	Daily SSP Rate	Weekly SSP	Example
7 days	£16.96	£118.75	Night shift spanning 7 days
6 days	£19.79	£118.75	Retail, hospitality
5 days	£23.75	£118.75	Standard Mon–Fri
4 days	£29.69	£118.75	Compressed hours
3 days	£39.58	£118.75	Part-time
2 days	£59.38	£118.75	Weekend only
1 day	£118.75	£118.75	Very part-time

Formula: £118.75 ÷ qualifying days per week = your daily SSP rate

How SSP Works Week by Week

Example: Off Sick for 2 Weeks (5-Day Worker)

Week	Mon	Tue	Wed	Thu	Fri	SSP Paid
Week 1	Day 1 (WD)	Day 2 (WD)	Day 3 (WD)	£23.75	£23.75	£47.50
Week 2	£23.75	£23.75	£23.75	£23.75	£23.75	£118.75
Total						£166.25

WD = Waiting Day (unpaid)

SSP Calculation by Duration

Duration Off Sick	Waiting Days	Days Paid	Total SSP (5-day week)
4 days	3	1	£23.75
1 week	3	2	£47.50
2 weeks	3	7	£166.25
4 weeks	3	17	£403.75
8 weeks	3	37	£878.75
28 weeks (maximum)	3	137	£3,253.75

Historical SSP Rates

Tax Year	Weekly Rate	Annual Increase	Notes
2020/21	£95.85	0% (pandemic freeze)	Rate frozen during COVID-19
2021/22	£96.35	0.5%	Minimal increase
2022/23	£99.35	3.1%	CPI inflation
2023/24	£109.40	10.1%	Triple lock equivalent
2024/25	£116.75	6.7%	Earnings link
2025/26	£116.75	0%	Freeze
2026/27	£118.75	1.7%	Current rate

Note: SSP rates generally increase each April in line with inflation or earnings growth.

SSP vs Your Normal Pay

Income Drop When on SSP

Annual Salary	Weekly Pay	Weekly SSP	Income Lost
£20,000	£385	£118.75	-£266 (69% drop)
£30,000	£577	£118.75	-£458 (79% drop)
£40,000	£769	£118.75	-£650 (85% drop)
£50,000	£962	£118.75	-£843 (88% drop)
£75,000	£1,442	£118.75	-£1,323 (92% drop)

Warning: SSP replaces only a small fraction of most people’s income. This is why income protection insurance and emergency savings are important.

SSP vs Company Sick Pay

Many employers offer enhanced sick pay above the statutory minimum.

Scheme Type	Typical Payment	Duration
SSP only (statutory minimum)	£118.75/week	Up to 28 weeks
Basic company scheme	Full pay 1 week, then SSP	1 week full + 27 weeks SSP
Average company scheme	Full pay 2 weeks, half pay 2 weeks, then SSP	Varies
Good company scheme	Full pay 4 weeks, half pay 4 weeks, then SSP	8 weeks enhanced
Excellent company scheme	Full pay 6 months+	26+ weeks
Public sector (NHS, civil service)	Often 6 months full, 6 months half	12 months

Check your contract: Your employer may offer more than SSP. Look for “sick pay” or “sickness absence” policies in your employment contract or staff handbook.

Who Qualifies for SSP?

Eligibility Requirements

Requirement	Details
Employment status	Employee (not self-employed)
Average earnings	At least £125/week (Lower Earnings Limit)
Illness duration	4+ consecutive days including weekends
Notification	Informed employer within their deadline
Work started	Must have done some work under your contract

Who Cannot Get SSP

Situation	Alternative
Self-employed	Employment and Support Allowance or Universal Credit
Earning under £125/week	New Style ESA or Universal Credit
On Statutory Maternity Pay	None during SMP period
On Maternity Allowance	None during MA period
Already had 28 weeks SSP	ESA or Universal Credit
Agency worker not meeting criteria	May still qualify — check with agency

SSP and Other Benefits

Can You Claim Benefits Alongside SSP?

Benefit	Can You Claim with SSP?
Universal Credit	Yes — SSP counts as income
Tax credits	Yes — SSP counts as income
Housing Benefit	Yes — SSP counts as income
Council Tax Reduction	Yes — may affect entitlement
Child Benefit	Yes — not affected
PIP	Yes — not affected

When SSP Ends

Situation	What Happens Next
You recover	Return to work on normal pay
Still sick after 28 weeks	SSP stops; claim ESA or UC
Dismissed while sick	SSP stops; claim ESA or UC
Made redundant	SSP stops; claim JSA, ESA, or UC

Waiting Days Explained

Rule	Details
Number of waiting days	3 qualifying days
When they apply	First period of sickness only
Linked periods	If sick again within 8 weeks, no new waiting days
Qualifying days	Days you normally work

Example: Linked Periods

Period	Off Sick	Gap	Waiting Days?
First absence	1 week	—	Yes (3 days unpaid)
Second absence	1 week	6 weeks later	No (linked to first)
Third absence	1 week	10 weeks later	Yes (new period)

SSP and Tax

Tax Treatment	Details
Income Tax	SSP is taxable income
National Insurance	SSP is subject to NI
Deductions	Employer deducts through PAYE
Tax code	No change to your tax code
P60	SSP included in annual earnings

What to Do If Employer Refuses SSP

Step	Action
1	Ask employer for form SSP1 explaining why
2	Check if their reason is valid
3	Contact HMRC if you think employer is wrong
4	Use SSP1 to claim ESA or UC if you don’t qualify

HMRC employer helpline: 0300 200 3200

SSP vs ESA vs UC

Feature	SSP	New Style ESA	Universal Credit
Weekly amount	£118.75	£90.50–£138.25	Varies by circumstances
Paid by	Employer	DWP	DWP
Based on	Employment	NI record	Income/savings
Duration	28 weeks	365 days (contribution-based)	Ongoing
Means-tested	No	No	Yes
Must be employed	Yes	No	No

Tips for Managing on SSP

Tip	Action
Check contract	You may have better company sick pay
Claim UC top-up	If SSP is low, UC may top up income
Review budget	Cut non-essential spending temporarily
Contact creditors	Explain situation, request payment holidays
Check insurance	Income protection or critical illness may pay

Summary of 2026/27 SSP Rates

Detail	Amount
Weekly SSP rate	£118.75
Daily rate (5-day week)	£23.75
Maximum duration	28 weeks
Maximum total	£3,325
Waiting days	3 qualifying days
Minimum qualifying earnings	£125/week

Next step: Use the SSP calculator guide to work out your exact entitlement, or see the statutory sick pay guide for detailed eligibility information.