Legislation
Statutory Sick Pay (SSP) Rate 2026-27
Date
Effective 6 April 2026
Summary
SSP provides financial support to employees who are unable to work due to illness. As of 6 April 2026, the SSP rate is £123.25 per week.
The same weekly SSP rate applies to everyone, but how much you actually pay per day (the daily rate) depends on the number of ‘qualifying days’ an employee works each week.
These rates apply from 6 April 2026.
| Unrounded daily rates | Number of qualifying days in week | 1 day to pay | 2 days to pay | 3 days to pay | 4 days to pay | 5 days to pay | 6 days to pay | 7 days to pay |
|---|---|---|---|---|---|---|---|---|
| 17.6071 | 7 | 17.61 | 35.22 | 52.83 | 70.43 | 88.04 | 105.65 | 123.25 |
| 20.5416 | 6 | 20.55 | 41.09 | 61.63 | 82.17 | 102.71 | 123.25 | - |
| 24.65 | 5 | 24.65 | 49.30 | 73.95 | 98.60 | 123.25 | - | - |
| 30.8125 | 4 | 30.82 | 61.63 | 92.44 | 123.25 | - | - | - |
| 41.0833 | 3 | 41.09 | 82.17 | 123.25 | - | - | - | - |
| 61.625 | 2 | 61.63 | 123.25 | - | - | - | - | - |
| 123.25 | 1 | 123.25 | - | - | - | - | - | - |
Notably, recent changes have improved access to SSP:
- The Lower Earnings Limit has been removed making all employees eligible for SSP regardless of their earnings.
- Under the Employment Rights Act, SSP has become a day-one entitlement, removing the previous three-day waiting period.
Tax fact card 2026 – 2027
Download your FREE tax fact card to find out the latest changes to payroll tax & legislation from April 2026. This PDF card includes all the key payroll rates and dates that…