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Disclaimer: Estimate using 2026/27 rules (SSP £123.25/week, no waiting days, no lower earnings limit, low-earner rate of 80% of average weekly earnings). SSP is paid for a maximum of 28 weeks. Does not include enhanced contractual sick pay or tax. Check gov.uk and your sickness policy before relying on any figure.
How Statutory Sick Pay works from April 2026
The Employment Rights Act 2025 changed SSP significantly from 6 April 2026. Two changes matter most for employers.
No more waiting days
SSP is now payable from the very first day of sickness absence. The old three-day waiting period has been removed, so a short absence that previously attracted no SSP may now be payable.
No lower earnings limit
Every employee now qualifies for SSP regardless of earnings. Employees who earn below the threshold for the flat rate receive the lower of £123.25 or 80% of their average weekly earnings.
Key facts
- Flat weekly rate: £123.25 (2026/27)
- Paid for the days the employee would normally have worked (qualifying days)
- Maximum 28 weeks per period of incapacity
- Linked absences within 8 weeks count as one period
If sickness absence is becoming a pattern, the Bradford Factor and a fair absence procedure matter more than the SSP maths. We can help you build both.
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