From 6 April 2026, Statutory Sick Pay is £123.25 a week or 80% of the employee’s average weekly earnings, whichever is lower. It is paid for the full days off sick that the employee would normally have worked (their ‘qualifying days’), from the first day of illness, for up to 28 weeks. Because the rate is the lower of the two figures, employees on low pay get 80% of their average weekly earnings.
Step by step
- Work out average weekly earningsUsually based on earnings over an 8-week period. Employees paid for less than 8 weeks still qualify.
- Find the weekly rateThe lower of £123.25 and 80% of earnings.
- Get the daily rateDivide by the number of qualifying days (days they normally work) in the week.
- Pay qualifying days off sickFor up to 28 weeks across linked periods.
- Check for linked periodsPeriods of sickness 8 weeks or less apart are linked and count towards the same 28 weeks.
Worked example. An employee paid £500 a week works Monday to Friday and is off sick for 3 days. 80% of £500 is £400, more than £123.25, so the weekly rate is £123.25 and the daily rate £24.65. 3 days = £73.95. A part-timer earning £120 a week gets 80%: £96 a week, so 3 of 5 days is £57.60.
Key figures for 2026/27
| Item | Figure |
|---|---|
| Weekly SSP rate | £123.25 or 80% of AWE, whichever is lower |
| Maximum length | 28 weeks |
| Linked periods | 8 weeks or less apart |
| Paid from | The first day of illness (qualifying days only) |
Frequently asked questions
How much is SSP in 2026/27?
£123.25 a week or 80% of average weekly earnings, whichever is lower.
From which day is SSP paid?
GOV.UK’s 2026 to 2027 rates guidance says the daily rate is paid for each day off work from the first day of illness, for the days the employee normally works.
What do low earners get?
The rate is £123.25 or 80% of average weekly earnings, whichever is lower, so someone earning £120 a week gets £96 a week.
What happens after 28 weeks?
SSP stops. The employer must send form SSP1, which the employee can use to apply for Universal Credit or Employment and Support Allowance.
Sources
- Statutory Sick Pay: employer guide – GOV.UK
- Statutory Sick Pay – GOV.UK
- Rates and thresholds for employers 2026 to 2027 – GOV.UK
Related guides
- Employers & HRHow to calculate holiday pay for irregular-hours and part-year workers in the UK
- Employers & HRHow to calculate the Bradford Factor, with examples
- Employers & HRStatutory Maternity Pay: a guide for employers
- Employers & HRHoliday entitlement: how much holiday workers get
This guide is general information, not legal or tax advice. Last checked 4 November 2026. Rules change; check the sources above.