How Much is SSP in 2025?
SSP rates for 2025 explained. The current rate is £116.75 per week, increasing to £118.75 from April 2025. See the full breakdown and upcoming changes.
The Statutory Sick Pay (SSP) rate is reviewed annually and typically increases each April. Here's everything you need to know about SSP rates in 2025.
Current SSP Rates
| Period | Weekly Rate | Daily Rate (5-day week) |
|---|---|---|
| April 2024 - March 2025 | £116.75 | £23.35 |
| April 2025 - March 2026 | £118.75 | £23.75 |
How the Daily Rate is Calculated
SSP is paid for "qualifying days" only - the days you normally work. The daily rate depends on how many days per week you work:
| Days Worked | Daily SSP Rate (2024-25) | Daily SSP Rate (2025-26) |
|---|---|---|
| 5 days | £23.35 | £23.75 |
| 4 days | £29.19 | £29.69 |
| 3 days | £38.92 | £39.58 |
| 2 days | £58.38 | £59.38 |
Lower Earnings Limit
To qualify for SSP, you must earn at least the Lower Earnings Limit (LEL) - currently £123 per week on average. This is calculated over an 8-week period before you became sick.
Major Changes Coming April 2026
The government has announced significant changes to SSP from April 2026:
- SSP from day 1 - The 3 waiting days will be abolished
- No Lower Earnings Limit - All employees will qualify regardless of earnings
- New calculation method - SSP will be 80% of average weekly earnings OR the flat rate (whichever is lower)
This means employees on low wages will receive a proportionate amount rather than nothing at all.
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 |
|---|---|
| 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 2025?
- From January to March 2025, SSP is £116.75 per week. From April 2025, it increases to £118.75 per week.
- 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.