Statutory Sick Pay (SSP) UK 2026/27

By PaySlipCheck Editorial · Reviewed by PaySlipCheck Editorial Standards Team · 14 June 2026 · 5 min read

Statutory Sick Pay (SSP) is the UK's statutory minimum sick pay — £116.75/week for up to 28 weeks in 2026/27. Payable from day 4 of sickness (waiting days apply). Employees earning at least £123/week are eligible. Many employers offer more generous 'occupational sick pay' (full pay for first weeks). This guide covers eligibility, calculation, waiting days, and how SSP interacts with occupational sick pay.

Verified against 1 official sources · Last reviewed 14 June 2026
On this page
  1. Rate + duration 2026/27
  2. Eligibility
  3. How SSP is paid
  4. Waiting days
  5. Occupational Sick Pay (OSP)
  6. Linked periods
  7. After 28 weeks
  8. In short

Rate + duration 2026/27

  • Rate: £116.75/week
  • Duration: up to 28 weeks
  • Paid from: day 4 of sickness (days 1-3 are unpaid 'waiting days')

Eligibility

  • Employed (worker/employee)
  • Earning at least £123/week (Lower Earnings Limit)
  • Sick for at least 4 consecutive days (including non-working days)
  • Notified employer within their deadline (usually 7 days)
  • Fit note from Day 8 (or 4-day sickness pattern)

How SSP is paid

  • Through normal payroll (like salary)
  • PAYE + NI + pension deductions apply
  • Employer cannot claim back from HMRC (since April 2014 for most employers)
  • Small businesses: potentially reclaim via Rebate Scheme for COVID cases historic

Waiting days

  • First 3 days = 'waiting days' — no SSP
  • Waiting days don't apply if:
  • Sickness follows another period of SSP within 8 weeks (linked periods)
  • Employer's contract waives (occupational sick pay)

Occupational Sick Pay (OSP)

Many UK employers pay OSP above SSP. Common patterns: - Full pay first 4-8 weeks, then SSP - 6 months full + 6 months half - Service tenure escalates: 1 week per year of service full pay

Check contract or handbook.

Linked periods

Sicknesses within 8 weeks of each other are 'linked' — no fresh waiting days. Same 28-week SSP entitlement.

After 28 weeks

  • SSP ends
  • Employee may qualify for Employment and Support Allowance (ESA) via DWP
  • Or Universal Credit

In short

SSP 2026/27 = £116.75/week × up to 28 weeks. Day 4 onwards after 3 waiting days. Earn >£123/week eligibility.

Frequently asked questions

How much is SSP per week in 2026/27?

£116.75/week statutory minimum. Many employers pay more via Occupational Sick Pay.

Do I get SSP on my first day off sick?

No — days 1-3 are unpaid waiting days. SSP starts day 4.

Can I get SSP if I'm self-employed?

No — SSP is for employees + workers. Self-employed may qualify for ESA.

Does SSP get taxed?

Yes — SSP is treated as pay. PAYE + NI + student loan deductions apply.

What if I'm off sick for more than 28 weeks?

SSP stops after 28 weeks. Apply for Employment and Support Allowance (ESA) via DWP.

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More on related topics

  • Attachment of earnings — AEO = court order requiring employer to deduct debt from wages. Protected earnings threshold applies.
  • Auto-enrolment duties — Auto-enrolment = employer duty since 2012. 8% total minimum. Re-enrolment every 3 years.
  • Bank holidays — No statutory right to bank holiday off. Contract decides. 2026 UK has 8 bank holidays.

Related salary breakdowns

Glossary terms used on this page

Quick definitions for the key terms above.

  • PAYE — The UK system through which employers deduct Income Tax and National Insurance from employees' pay before paying it to them.

Sources

All figures on this page are sourced from official UK government publications. We don't cite secondary commentary or other calculator sites.

  1. GOV.UK - Statutory Sick Pay (SSP)

All tax figures on this page use the same configuration that powers our calculators — see our editorial standards for the review process.

Last reviewed: 14 June 2026. Next review due 14 December 2026.

Disclaimer: This page provides general information based on published HMRC and gov.scot figures. It is not personal tax or financial advice. For your specific situation, please consult a qualified accountant or contact HMRC directly.