How Much Is SSP? UK Statutory Sick Pay Rates Per Week

SSP Rates by Tax Year

SSP rates are updated each April. Before 2026/27, SSP was a simple flat rate — every eligible employee received the same amount regardless of earnings. From April 2026, it became percentage-based (80% of earnings, capped).

The 2026/27 rate is the first year SSP uses a percentage-based formula. For workers earning above roughly £154/week, the cap of £123.25 applies. For full details on the rule changes, see our guide to SSP changes from April 2026.

How SSP Is Calculated Per Day

SSP is paid for “qualifying days” — the days you would normally work. Your employer divides the weekly SSP rate by the number of qualifying days in a week to get your daily rate.

Regardless of how many days you work, the total SSP you receive over a full week is the same (£123.25 maximum). Part-time workers get a higher daily rate but fewer qualifying days. From April 2026, SSP is paid from your first qualifying day of absence — the old 3-day waiting period has been removed.

How Much SSP at Different Earnings Levels

From April 2026, your SSP rate depends on your average weekly earnings. If 80% of your earnings is less than £123.25, you receive the lower amount. Here's what SSP looks like at different income levels:

For most full-time workers, SSP replaces only a fraction of normal income. If your employer offers a contractual sick pay scheme, check whether it tops up SSP to your full salary. Use our SSP calculator to see your exact entitlement.

SSP vs Employer Sick Pay: What's the Difference?

SSP is the legal minimum your employer must pay. Many employers offer enhanced sick pay schemes that are significantly more generous:

Your employment contract or staff handbook will detail your employer's sick pay policy. Contractual sick pay must be at least equal to SSP — your employer cannot pay you less than the statutory rate.

Who Qualifies for SSP?

From April 2026, SSP eligibility has been expanded significantly. To qualify you must:

• Be an employee (not self-employed)
• Be off sick for at least 1 qualifying day (previously had to be 4+ days including 3 waiting days)
• Notify your employer within their specified timeframe
• Provide a fit note from your GP after 7 calendar days of absence

What changed in 2026/27: The Lower Earnings Limit (£125/week) was abolished, so all employees now qualify regardless of income. The 3-day waiting period was also removed, meaning SSP is payable from day one. For full details, see our SSP changes 2026 guide.

For the official eligibility criteria, see GOV.UK Statutory Sick Pay.

What Happens When SSP Runs Out?

SSP is paid for a maximum of 28 weeks (approximately 6.5 months). If you're still too unwell to work after that, your options include:

• Employment and Support Allowance (ESA): You may qualify for contributory ESA based on your National Insurance record
• Universal Credit: If your income and savings are below the thresholds
• Employer sick pay: Some employers continue paying beyond 28 weeks under their own scheme
• Income protection insurance: If you have a policy, it may cover long-term sickness

Your employer must give you form SSP1 before your SSP ends, which you can use to apply for ESA. For more about what you're entitled to, see the GOV.UK ESA guidance.

Is SSP Taxable?

Yes. SSP is treated as earnings and is subject to income tax and National Insurance, just like your normal wages. Your employer deducts tax through PAYE as usual.

However, at £123.25 per week (£6,409 annualised), SSP alone is well below the £12,570 Personal Allowance. So if SSP is your only income during sickness, you're unlikely to pay any income tax on it. You can check what you'd take home using our take-home pay calculator.