What is Statutory Sick Pay in the UK and how much is it in 2026?

Statutory Sick Pay (SSP) is the legal minimum an employer must pay when an eligible employee is off sick. In 2026/27, the rate is £123.25 per week or 80% of average weekly earnings, whichever is lower. SSP can be paid for up to 28 weeks. Here are the basics of what you need to know about Statutory Sick Pay in the UK.

This blog is part of our series, Celebrating National Payroll Week 2026: The Numbers Every Payroll Team Should Know.

What is Statutory Sick Pay?

Statutory Sick Pay is a legal entitlement, not a benefit. Any employer paying National Insurance must pay SSP to eligible employees who are off work sick. Employers cannot opt out of paying SSP or require employees to use holiday or other leave instead. If an employee is eligible and meets the qualifying conditions, they get SSP by law. SSP is subject to Income Tax and National Insurance. It is paid in the same way as regular wages, either weekly or monthly depending on the employee’s normal pay frequency.

Who qualifies for SSP?

To qualify for SSP an employee must have started work for the employer and notified them of sickness within any deadline the employer has set or within 7 days. SSP is payable from day one of employment. Employees are not required to provide a medical certificate for the first seven days of absence. From day eight onwards, employers can request a ‘Fit Note’ from the employee’s GP as evidence that they are unfit for work. Without a ‘Fit Note’ when requested, an employer can refuse to pay SSP. Employees returning after more than seven days of absence must provide a ‘Fit Note’ upon return.

How is SSP calculated?

SSP is calculated based on the employee’s average weekly earnings over the eight weeks immediately before the first day of illness. The weekly SSP rate is then either the calculated amount or £123.25 per week, whichever is lower. For part-time or irregular-hours workers, the calculation is adjusted. The daily rate is the weekly amount divided by the number of qualifying days (days the employee normally works). This means a three-day-per-week worker on SSP gets only three-fifths of the weekly rate for each day off.

If an employee has regular periods of sickness, they may be linked together if they are 8 weeks or less apart. Employees are no longer eligible for SSP if they have a continuous series of linked sickness periods lasting more than 3 years. Only after a 3-year gap with no SSP does a new 28-week entitlement period begin.

What is not covered by SSP?

SSP does not cover self-employed workers. Only employees with a contract of employment qualify. SSP also does not cover certain occupations or circumstances. Employees off work for reasons other than illness, such as quarantine or childcare, are not covered by SSP either.

Why employers must track SSP accurately

Tracking SSP correctly matters. If an employee is underpaid, they can raise a dispute with HMRC. If an employer overpays, they may not recover that amount. Employers must also record SSP accurately for payroll reporting to HMRC.

BrightPay makes SSP administration simpler by calculating rates based on your employees’ qualifying days and average earnings over the required lookback period. The software helps track entitlements and flags when the 28-week limit approaches, reducing the risk of underpayment disputes. With flexible working options, automatic legislation updates and multi-user functionality (so multiple team members can work on the same payroll file at the same time), BrightPay Cloud adapts to your payroll structure, whatever your business looks like.

Ready to streamline SSP and take the complexity out of Statutory Sick Pay? Book a BrightPay demo today to see how the software can simplify your payroll and make Statutory Pay calculations a breeze for your next payroll run and beyond.

This content may have been developed with the assistance of AI tools. Content is reviewed by a member of the Bright team before publication. Guidance on legislation can be obtained from your industry body.