How Much is SSP?
Current SSP rates. Since 6 April 2026, SSP is the lower of £123.25 per week or 80% of average weekly earnings, with no waiting days and no Lower Earnings Limit.
The Statutory Sick Pay (SSP) rate is reviewed annually and increases each April. The rules changed substantially on 6 April 2026, so how much you get now depends on your earnings rather than being a single flat figure.
Current SSP Rate (2026-27)
SSP is the lower of:
- £123.25 per week, or
- 80% of your average weekly earnings
The flat rate is therefore a ceiling rather than the amount everyone receives. The crossover is £154.06 a week (£123.25 ÷ 0.8):
| Average weekly earnings | Weekly SSP |
|---|---|
| £100 | £80.00 (80%) |
| £140 | £112.00 (80%) |
| £154.06 | £123.25 (the two meet) |
| £300 | £123.25 (capped) |
| £600 | £123.25 (capped) |
How the Daily Rate is Calculated
SSP is paid for "qualifying days" only — the days you normally work. Divide the weekly amount by your number of qualifying days. For someone earning enough to reach the £123.25 ceiling:
| Days Worked | Daily SSP Rate (2026-27) |
|---|---|
| 5 days | £24.65 |
| 4 days | £30.81 |
| 3 days | £41.08 |
| 2 days | £61.63 |
If you earn under £154.06 a week, divide your own 80% figure by your qualifying days instead.
No Lower Earnings Limit
There is no minimum earnings requirement for SSP. Until 5 April 2026 you had to average at least the Lower Earnings Limit (£123, then £125 a week) to qualify at all, and anyone below it got nothing. That condition was removed by the Employment Rights Act 2025.
Low earners now receive 80% of their average weekly earnings rather than being excluded. The Lower Earnings Limit still exists for other statutory payments — maternity, paternity, adoption and shared parental pay — where it is £129 a week for 2026-27.
What Changed in April 2026
Three changes, made by the Employment Rights Act 2025 and in force from 6 April 2026:
- SSP from day 1 — the 3 unpaid waiting days were abolished
- No Lower Earnings Limit — all employees qualify regardless of earnings
- New calculation method — SSP is 80% of average weekly earnings or the flat rate, whichever is lower
What did not change: the absence must still reach 4 or more consecutive days (including non-working days) to form a Period of Incapacity for Work. Day 1 payment means SSP is paid from the first day of a qualifying absence, not that any single day off is payable.
Tax and National Insurance
SSP counts as earnings for tax purposes:
- Income Tax is deducted at your normal rate
- National Insurance is deducted if you earn above the NI threshold
- SSP appears on your payslip like normal wages
What If Your Employer Doesn't Pay SSP?
If you believe you're entitled to SSP but your employer refuses to pay:
- Ask your employer for a written explanation (form SSP1)
- Contact HMRC's Statutory Payment Dispute Team
- Consider seeking advice from ACAS or Citizens Advice
Historical SSP Rates
| Tax Year | Weekly Rate |
|---|---|
| 2025-26 | £118.75 |
| 2024-25 | £116.75 |
| 2023-24 | £109.40 |
| 2022-23 | £99.35 |
| 2021-22 | £96.35 |
| 2020-21 | £95.85 |
Related answers
What are SSP Qualifying Days?
Qualifying days are the days of the week an employee normally works and can receive Statutory Sick Pay. Learn how they affect SSP calculations.
What is Statutory Sick Pay (SSP)?
SSP is the legal minimum amount UK employers must pay employees who are off sick. Learn the current rates, eligibility rules, and how long you can receive it.
Frequently Asked Questions
- What is the SSP rate for 2026-27?
- SSP is the lower of £123.25 per week or 80% of average weekly earnings. The flat rate is a ceiling, so anyone earning under £154.06 a week receives 80% of their earnings instead.
- Is SSP taxable?
- Yes, SSP is treated as earnings and is subject to Income Tax and National Insurance contributions.
- Can my employer pay less than SSP?
- No. SSP is the legal minimum. Employers must pay at least this amount to eligible employees who are off sick.