Statutory sick pay 2026: the new rules, rates and examples
What changed on 6 April 2026, how much you get per week and per day, when SSP starts and ends, and how linked periods work. With worked examples.
The short answer. Since 6 April 2026, Statutory Sick Pay (SSP) is paid from your first full day off sick, with no waiting days and no minimum earnings. You get £123.25 a week or 80% of your average weekly earnings, whichever is lower, for up to 28 weeks. On a 5-day week at the flat rate that is £24.65 a day.
SSP before and after 6 April 2026
The new sick pay rules, brought in by the Employment Rights Act 2025 and commenced by SI 2026/373. Checked against legislation.gov.uk and GOV.UK on 27 October 2026.
| Rule | Before 6 April 2026 | From 6 April 2026 |
|---|---|---|
| Waiting days | The first 3 qualifying days were unpaid | None. SSP is paid from the first full day of sickness |
| Lower earnings limit | You had to earn on average at least £125.00 a week | None. Every eligible employee qualifies, whatever they earn |
| Rate rule | One flat weekly rate | £123.25 a week or 80% of average weekly earnings, whichever is lower |
| Shortest period that counts | 4 or more days in a row | 1 day |
Off sick when the rules changed? If you were already off sick across 6 April 2026, the new rules generally applied from that date, with some exceptions for long absences in HMRC's transition guidance, and SSP is not paid for waiting days that fell before it. Anyone already getting SSP whose 80% figure would have cut their pay stays on the flat rate until they return to work or SSP ends.
How much is statutory sick pay?
Work out two numbers and take the lower one. The first is the flat weekly rate, £123.25 for 2026 to 2027. The second is 80% of your average weekly earnings, which your employer usually calculates over the 8 weeks before you went off sick. A new starter without 8 weeks of pay still qualifies.
If your average earnings are above £154.06 a week, the flat rate is the lower figure, so the 80% test changes nothing for you. It matters for people on low pay or few hours, who were shut out of SSP entirely before 6 April 2026.
Statutory sick pay per day
SSP is paid only for qualifying days, which are the days you normally work. The daily amount is the weekly rate divided by your qualifying days in that week, with the week starting on a Sunday. HMRC publishes the daily figures at the flat rate:
| Qualifying days a week | SSP per day at the flat rate |
|---|---|
| 7 days | £17.6071 |
| 6 days | £20.5416 |
| 5 days | £24.65 |
| 4 days | £30.8125 |
| 3 days | £41.0833 |
| 2 days | £61.625 |
| 1 day | £123.25 |
If your 80% figure is lower than £123.25, divide that figure by your qualifying days instead. SSP is paid the same way as your wages, weekly or monthly, and tax and National Insurance are deducted. If you have more than one job, you may get SSP from each employer.
Worked examples
These three cases are illustrations, worked out in line with the rules above. They use made-up earnings and assume the rate stays at £123.25 throughout. Your payslip may differ slightly because of rounding, tax and National Insurance.
Example 1: off sick for 2 days on a 5-day week
Sam works Monday to Friday and earns £500.00 a week on average. 80% of that is £400.00, which is more than £123.25, so Sam's weekly SSP is the flat £123.25. Spread over 5 qualifying days, that is £24.65 a day. Sam is off on Tuesday and Wednesday, so gets £49.30 in SSP.
Before 6 April 2026, the same 2 days would have paid nothing: a period of sickness had to last 4 days in a row to count, and the first 3 qualifying days were unpaid anyway. No GOV.UK or Acas page sets out a 2-day example in these words. This one applies the one-day rule in the Social Security Contributions and Benefits Act 1992 and the day-one payment rule.
Example 2: a part-time, lower-paid worker
Priya works 2 days a week and earns £120.00 a week on average. 80% of her earnings is £96.00, which is lower than £123.25, so her weekly SSP is £96.00, or £48.00 for each of her 2 working days.
Under the old rules Priya would not have qualified at all, because her earnings were below £125.00 a week. With low earners now included, the 80% rule means SSP is never more than 80% of what someone normally earns.
Example 3: a long absence that reaches the limit
Chris earns well above £154.06 a week and is off sick for 30 weeks in a row. SSP is paid for the first 28 weeks only, which comes to £3,451.00 at £123.25 a week. For the last 2 weeks there is no SSP. Chris's employer must give form SSP1, which supports a claim for Universal Credit or Employment and Support Allowance (ESA). Chris could have applied for New Style ESA up to 3 months before SSP ended, but cannot be paid it while still getting SSP.
Who can get SSP?
You must be an employee, have done some work for the employer, and have been ill for at least one full working day. Agency workers may be entitled too. Being on probation makes no difference, which is covered on our sick leave during probation page.
A day only counts if you did not work at all. GOV.UK says that if you worked for a minute or more before going home ill, that day is not a sick day for SSP.
You cannot get SSP if you have already had the 28-week maximum or are getting Statutory Maternity Pay. The employer guide lists a few other exclusions, including Maternity Allowance.
Do you need a sick note for SSP?
Not at first. For the first 7 days in a row, counting weekends and bank holidays, you self-certify: you tell your employer you were ill and that is the evidence. HMRC's form SC2 can be used if your employer wants it in writing, or you and your employer can agree another way, such as an email.
From day 8 of an unbroken absence your employer is entitled to ask for a fit note. It can also agree to accept another appropriate form of evidence, such as a private sick note from a GMC-registered doctor; check with your employer before relying on one. Our sick note rules page explains who can issue notes and for how long. Your employer cannot withhold SSP because a fit note arrives late.
Reporting matters as much as evidence. Tell your employer you are sick by its deadline, or within 7 days if it has not set one. If you are late without a good reason, your employer does not have to pay SSP for the days you were late. Our guide to how sick leave works in the UK covers each stage of an absence.
Linked periods of sickness
Two spells of sickness separated by 8 weeks or less are treated as one period of incapacity for work. Say you are off for 2 weeks, go back, and fall ill again 6 weeks later: the second spell links to the first and continues it. Both count towards the same 28-week limit.
Guidance pages word this slightly differently, and Acas mentions being off for the same reason. The Act itself does not require the same illness, and since 6 April 2026 a period can be a single day. If linked spells run on in an unbroken chain for more than 3 years, SSP stops. Taking annual leave in the middle of a period of sickness does not break it.
Long-term sick pay: when SSP runs out
SSP stops after 28 weeks in a period. When your SSP is ending, or if you do not qualify at all, your employer must give you form SSP1. You can use it to support a claim for Universal Credit or New Style ESA. Both need an NHS fit note once you have been unable to work for more than 7 days, so a private certificate will not do for a benefit claim. New Style ESA cannot be paid while you are getting SSP, but you can apply up to 3 months before your SSP ends.
If you are going back gradually, note that SSP is only paid for full days you do not work. On a phased return, the hours you work are paid at your usual rate.
Company sick pay
Some employers run their own scheme, often called company, occupational or contractual sick pay. It can be more generous than SSP, for example full pay for a set number of weeks, but it can never pay less than the statutory amount. Your contract or staff handbook says what you get.
Self-employed: no SSP
SSP is only for people employed for tax purposes, such as PAYE employees and agency workers. If you pay your own tax through Self Assessment you are not eligible. New Style ESA is open to self-employed people who have paid enough National Insurance, and is one option if illness stops you working. Our guide to sick pay options for the self-employed covers the alternatives.
If your employer will not pay
Start by raising it with your employer. If that does not resolve it, contact the HMRC Statutory Payment Disputes Team on 0300 322 9422. HMRC deals with SSP disputes.
The Fair Work Agency, launched on 7 April 2026, will take on SSP enforcement over time but does not enforce it yet, and no start date has been published. Until it does, business.gov.uk tells workers with an SSP concern to contact Acas.
Where this applies. These are the statutory rules for employees in England, Scotland and Wales. Northern Ireland has its own sick pay legislation, so check the rules there separately. This page is general information, not advice on your own pay.
Common questions
How much is statutory sick pay in 2026?
From 6 April 2026, SSP is £123.25 a week or 80% of your average weekly earnings, whichever is lower. This is the rate for the 2026 to 2027 tax year.
How much is statutory sick pay per day?
Divide the weekly rate by the number of days you normally work in that week. At the flat rate that is £24.65 a day on a 5-day week, or £30.8125 a day on a 4-day week.
Do I get paid if I am off sick for 2 days?
Yes, if you qualify for SSP. Since 6 April 2026 there are no waiting days and a single full day off can count, so you are paid SSP for both days you would normally have worked. Before that date a 2-day absence paid no SSP.
When does statutory sick pay start?
From your first full day of sickness absence. If you worked for a minute or more before going home ill, that day does not count as a sick day.
Do you need a sick note for SSP?
Not for the first 7 days in a row: you self-certify. After more than 7 days in a row your employer can ask for a fit note, or agree to accept other evidence. It cannot hold back SSP just because a fit note arrives late.
How long does statutory sick pay last?
Up to 28 weeks. Periods of sickness 8 weeks or less apart are linked and count towards the same 28 weeks.
What happens when sick pay runs out?
Your employer must give you form SSP1. You can use it to claim Universal Credit or New Style ESA. You can apply for New Style ESA up to 3 months before SSP ends.
Can self-employed people get SSP?
No. SSP is for people employed for tax purposes. If you pay your own tax through Self Assessment you may be able to claim New Style ESA instead, if you have paid enough National Insurance.
Related
Sources. The legal, pay and clinical facts on this page were checked against these primary sources on 27 October 2026. Rules and rates change, and your employer’s own policy may add to them, so check your contract or HR policy too.
Off sick for more than a week?
If your employer agrees to accept other evidence, a GMC-registered UK doctor can assess you online, with no appointment, and issue a private sick note if clinically appropriate.
Request a sick noteAssessed by a GMC-registered UK doctor. Full refund if a note cannot be issued on clinical grounds.