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From 6 April 2026, the weekly rate of statutory sick pay (SSP) is £123.25 — an increase from £118.75 in 2025/26. SSP is payable from the first qualifying day of illness, with no waiting days. Workers whose average weekly earnings are below approximately £154.06 receive 80% of those earnings rather than the flat rate. These rules were introduced by the Employment Rights Act 2025 and apply from 6 April 2026. Updated June 2026.

Source: Social Security Contributions and Benefits Act 1992, s.157 (as amended by Employment Rights Act 2025); acas.org.uk/checking-sick-pay.


The 2026/27 SSP rate table

Earnings levelWeekly SSPDaily SSP (5-day week)Basis
AWE £154.06 or above£123.25£24.65Flat statutory rate
AWE £140/week£112.00£22.4080% of AWE
AWE £120/week£96.00£19.2080% of AWE
AWE £100/week£80.00£16.0080% of AWE
AWE £80/week£64.00£12.8080% of AWE
AWE £60/week£48.00£9.6080% of AWE

All figures apply from 6 April 2026. "AWE" means average weekly earnings calculated over the eight weeks before the sickness absence. The daily rate is the weekly rate divided by the number of qualifying days in the week.

Source: gov.uk/statutory-sick-pay/what-youll-get; SSCBA 1992, s.157.


What the law says

The SSP weekly rate is set by the Social Security Contributions and Benefits Act 1992, section 157, and is uprated each April by the Social Security Benefits Up-rating Order.

From 6 April 2026, the Employment Rights Act 2025 (sections 1–10) made three changes that directly affect how the rate is calculated and who receives it:

  1. Waiting days abolished. The previous three qualifying-day waiting period no longer applies. SSP starts on day one of qualifying illness.
  2. Lower earnings limit abolished. All employees now qualify regardless of earnings. Previously, only those earning £125 per week or more qualified.
  3. 80% AWE formula introduced. Rather than simply excluding lower earners, the new rules pay them a proportionate amount (80% of AWE), up to the flat £123.25 cap.

The £154.06 break-even figure is not a statutory threshold — it is the mathematical point at which 80% of AWE equals the flat rate (£123.25 ÷ 0.80 = £154.0625). Workers earning exactly £154.06 or more receive the flat £123.25 rate.

Source: legislation.gov.uk/ukpga/2025; gov.uk/statutory-sick-pay.


Historical SSP rates

SSP is uprated each April. The table below shows the weekly flat rate for recent years.

Tax yearWeekly SSP rateEffective from
2026/27£123.256 April 2026
2025/26£118.756 April 2025
2024/25£116.756 April 2024
2023/24£109.406 April 2023
2022/23£99.356 April 2022

The 2026/27 increase is approximately 3.8% above the 2025/26 rate. Note: the 2024/25 rate of £116.75 quoted in some earlier PlainRight content referred to that tax year; the current applicable rate is £123.25 from 6 April 2026.

Source: gov.uk/statutory-sick-pay/what-youll-get.


How average weekly earnings (AWE) is calculated

Average weekly earnings for SSP purposes are calculated from the eight weeks (or two months, if paid monthly) of earnings immediately before the period of incapacity begins.

The calculation includes: basic pay, overtime, commission, and bonuses paid in that period. It does not include pension contributions or expenses.

If you are a new employee with fewer than eight weeks of earnings, the average is taken from however many weeks of earnings are available.

Source: SSCBA 1992, s.157; gov.uk/statutory-sick-pay/what-youll-get.


Daily rates for different working patterns

SSP is paid only for qualifying days — days you are contracted to work. The weekly rate is divided by the number of qualifying days in the week.

Working patternQualifying days/weekDaily rate (flat)
5-day week5£24.65
4-day week4£30.81
3-day week3£41.08
2-day week2£61.63

Where the 80% AWE formula applies, the daily rate is (80% of AWE) ÷ qualifying days in the week.

Source: SSCBA 1992, s.154–157; gov.uk/statutory-sick-pay/what-youll-get.


What SSP does not cover

SSP covers the statutory minimum only. It does not cover:

  • Non-qualifying days (days you are not contracted to work).
  • Illness during annual leave (though disputes about this are governed by ERA 1996 and case law).
  • Periods after 28 weeks of SSP in a single period of incapacity.
  • Self-employed people (who do not qualify at all).

If your contract entitles you to enhanced sick pay — for example, full pay for the first four weeks of illness — you are entitled to the higher of your contractual entitlement and SSP. You cannot receive less than SSP while you qualify.

Source: acas.org.uk/checking-sick-pay; SSCBA 1992, s.151.


Calculate your sick pay

Use the free statutory sick pay calculator to work out your exact SSP entitlement for any period of absence. Enter your average weekly earnings, working pattern, and number of sick days for an instant breakdown. Updated for the £123.25 rate and day-one rights from 6 April 2026.


Frequently asked questions

See the FAQ below for sourced answers to the most common questions about the SSP rate. For eligibility questions — including whether you qualify and how to notify your employer — see SSP eligibility UK. For the ERA 2025 changes in detail, see day-one sick pay explained.


Back to statutory sick pay rights.

Sources:GOV.UKACAS

Frequently asked questions

What is the SSP rate for 2026/27?
From 6 April 2026, the weekly rate of statutory sick pay (SSP) is £123.25, provided your average weekly earnings are £154.06 or more. If your average weekly earnings are below £154.06, your SSP is 80% of those earnings rather than the flat rate. For a standard five-day working week, the daily rate at the flat rate is £24.65 per qualifying day. Source: SSCBA 1992, s.157 (as amended by ERA 2025); gov.uk/statutory-sick-pay/what-youll-get.
How is the SSP daily rate calculated?
The weekly rate of £123.25 is divided by the number of qualifying days in that week — the days you are contracted to work. For a five-day week: £123.25 ÷ 5 = £24.65 per day. For a four-day week: £123.25 ÷ 4 = £30.81 per day. For a three-day week: £123.25 ÷ 3 = £41.08 per day. Where the 80% AWE formula applies, the same principle applies: divide 80% of your AWE by your qualifying days in the week. Source: SSCBA 1992, s.157; gov.uk/statutory-sick-pay/what-youll-get.
What was the SSP rate before April 2026?
The SSP weekly rate for 2025/26 (6 April 2025 to 5 April 2026) was £118.75. Before that, the 2024/25 rate was £116.75. The 2026 increase to £123.25 is an uprating of approximately 3.8%, applied from 6 April 2026 alongside the removal of the lower earnings limit and the abolition of waiting days under the Employment Rights Act 2025. Source: SSCBA 1992, s.157; gov.uk/statutory-sick-pay/what-youll-get.
When did the SSP rate last change?
The current rate of £123.25 per week took effect from 6 April 2026. It replaced the 2025/26 rate of £118.75, itself in force from 6 April 2025. SSP is uprated each April under the Social Security Benefits Up-rating Order, subject to parliamentary approval. Source: Social Security Benefits Up-rating Order 2026; gov.uk/statutory-sick-pay/what-youll-get.
How does the 80% AWE formula work?
If your average weekly earnings (AWE) are below £154.06, your SSP is 80% of your AWE rather than the flat £123.25 rate. AWE is calculated from the eight weeks of pay before your sickness absence. For example: average earnings of £100 per week → SSP of £80 per week. Average earnings of £140 per week → SSP of £112 per week. The break-even point is £154.06 (80% × £154.06 = £123.25), above which the flat rate always applies. Source: SSCBA 1992, s.157 (as amended by Employment Rights Act 2025).
Is SSP taxable?
Yes. SSP is treated as earnings for income tax and National Insurance purposes. Your employer deducts PAYE tax and employee NI contributions from SSP payments in the same way as from wages. You will see SSP on your payslip as a separate pay element. SSP does not count as employment income for pension auto-enrolment contribution purposes — your employer's pension scheme rules govern this. Source: ITEPA 2003, s.660; gov.uk/statutory-sick-pay/what-youll-get.
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