Quick Answer: What is the SSP Rate in 2026?
Statutory Sick Pay (SSP) is £123.25 per week (from April 2026) for eligible employees. It's payable for up to 28 weeks and begins after 3 waiting days.
| SSP Details | 2026/27 Rate |
|---|---|
| Weekly rate | £123.25 |
| Daily rate (approx) | £24.65 |
| Lower Earnings Limit | £123/week |
| Maximum duration | 28 weeks |
| Waiting days | 3 days |
What is Statutory Sick Pay?
Statutory Sick Pay (SSP) is the minimum legal payment employers must make to eligible employees who are too ill to work. It's paid by the employer (not the government) and can be reclaimed in limited circumstances.
Key SSP Facts
- Who pays: Employers (not HMRC)
- Duration: Up to 28 weeks per period of incapacity
- Qualifying conditions: Must meet earnings and notification requirements
- Tax status: SSP is subject to tax and National Insurance
SSP Eligibility: Who Qualifies?
To receive SSP, employees must:
1. Be Classed as an Employee
- Have a contract of employment
- Agency workers may qualify through agency
2. Earn at Least the Lower Earnings Limit
- 2026 threshold: £123 per week (average over 8 weeks)
- Includes regular overtime and commission
3. Have Been Sick for 4+ Consecutive Days
- Includes weekends and non-working days
- The 4 days don't need to be working days
4. Notify Their Employer
- Within your company's notification deadline
- Or within 7 days if no deadline specified
SSP Waiting Days Explained
SSP is not payable for the first 3 qualifying days of sickness. These are called "waiting days".
How Waiting Days Work
| Day | SSP Payable? |
|---|---|
| Day 1 (waiting) | No |
| Day 2 (waiting) | No |
| Day 3 (waiting) | No |
| Day 4 onwards | Yes |
Example: Employee is sick Monday to Friday (5 days)
- Mon, Tue, Wed = waiting days (no SSP)
- Thu, Fri = SSP payable (2 days)
Linked Periods of Incapacity
If an employee is sick again within 8 weeks, the absences are "linked" and waiting days don't apply again.
Calculating SSP: Step-by-Step
Step 1: Identify Qualifying Days
Qualifying days are the days the employee normally works.
Step 2: Apply Waiting Days
First 3 qualifying days = no SSP
Step 3: Calculate Payment
Daily SSP = £123.25 ÷ Number of qualifying days in week
Example Calculation
Employee works 5 days/week, sick for 10 working days:
- Daily rate: £123.25 ÷ 5 = £24.65
- Waiting days: 3 days (no payment)
- SSP days: 7 days
- Total SSP: 7 x £24.65 = £172.55
When Employees Don't Qualify for SSP
Employees may not qualify if they:
| Reason | Alternative |
|---|---|
| Earn below £123/week | May claim Universal Credit |
| Already received 28 weeks SSP | May claim ESA |
| In legal custody | No entitlement |
| On strike | No entitlement during action |
| Pregnant (within 18 weeks of due date) | Maternity Allowance |
| Outside the EU/EEA | Check specific rules |
Employer Obligations for SSP
Record Keeping
Employers must keep records of:
- Dates of all sickness absences
- SSP payments made
- Reasons for non-payment
- Fit notes (if absence exceeds 7 days)
Fit Notes (Sick Notes)
- Self-certification: Up to 7 calendar days
- Fit note required: After 7 days (from GP or hospital)
- Electronic fit notes: Now standard from NHS
Occupational Sick Pay vs SSP
Many employers offer enhanced sick pay above the statutory minimum:
| Sick Pay Type | Typical Terms | SSP Offset |
|---|---|---|
| SSP only | £123.25/week | N/A |
| Company scheme (basic) | Full pay 4 weeks, half pay 4 weeks | Usually includes SSP |
| Company scheme (enhanced) | Full pay 12 weeks, half pay 12 weeks | Usually includes SSP |
Note: Employers can offset SSP against occupational sick pay (i.e., not pay both).
SSP Administration Best Practices
1. Clear Absence Policy
- Define notification procedures
- Specify evidence requirements
- Explain SSP and company sick pay
2. Consistent Application
- Apply rules equally to all employees
- Document all decisions
- Train managers on procedures
3. Return to Work
- Conduct return-to-work interviews
- Consider phased returns
- Address underlying issues
Using Grove for Sick Pay Management
Grove streamlines SSP administration:
- Automatic SSP calculations including waiting days
- Fit note tracking with expiry reminders
- Bradford Factor monitoring for absence patterns
- Return-to-work workflow with automated prompts
- Reporting for payroll integration
Get started with Grove to simplify sick pay management.
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Rachel Richardson
Head of Growth & Marketing, Grove HR
Rachel leads growth and marketing at Grove HR, with over a decade of experience in UK HR technology. She writes practical guides to help small businesses navigate employment law and build better workplaces.
Frequently Asked Questions
How much is SSP in 2026?
Statutory Sick Pay (SSP) from April 2026 is £123.25 per week. This equates to approximately £24.65 per day for a 5-day worker.
How long can you receive SSP?
SSP can be paid for up to 28 weeks per period of incapacity for work. After this, employees may be able to claim Employment and Support Allowance (ESA).
What are SSP waiting days?
Waiting days are the first 3 qualifying days of sickness absence, during which SSP is not payable. SSP only starts from the 4th qualifying day.
Do you need a sick note for SSP?
Employees can self-certify for the first 7 calendar days of sickness. After 7 days, they need a fit note (Statement of Fitness for Work) from a GP or hospital.
