Statutory Sick Pay Summary
If you are unable to work in the UK due to illness or injury, you may be entitled to receive Statutory Sick Pay (SSP) paid by your employer for up to 28 weeks.
Under the landmark reforms of the Employment Rights Act 2025 (which took effect on 6 April 2026), the UK sick pay system was significantly restructured to offer day-one financial support to all workers, including low-income earners who were previously excluded.
⚙️ Rules & Thresholds
- Abolition of the Lower Earnings Limit (LEL):
- Previously, workers earning less than the LEL (e.g. £123/week) did not qualify for SSP.
- From 6 April 2026, the earnings threshold has been completely removed. All employees, including part-time and zero-hours contract workers, qualify for SSP regardless of their earnings level.
- Abolition of the 3 Unpaid Waiting Days:
- The requirement to wait 3 days before receiving sick pay has been abolished. Employees are now entitled to receive SSP from Day 1 (the first qualifying work day) of their sickness absence.
- Statutory Sick Pay Rates & the 80% Cap (2026/27):
- Weekly Rate: Standard flat rate of £123.25 per week.
- The 80% Earnings Cap: For workers with lower earnings, SSP is capped at 80% of their Average Weekly Earnings (AWE). This ensures employees are not paid more while off sick than they would earn while working.
- Daily Rate:
Employee Weekly SSP / Qualifying Work Days in the Week(e.g. £24.65 per day for a 5-day week at the full rate). - Maximum Payment Duration: Paid for up to 28 weeks.
- Fit Note Requirement: You can self-certify sickness for up to 7 calendar days. If off sick for more than 7 days, you must provide your employer with a GP Fit Note (Medical Statement).
📊 Practical Examples
- Average Gross Weekly Earnings: £450.00
- Earnings Cap Check: 80% of AWE is £360.00, so the flat rate of **£123.25/week** applies.
- Total Consecutive Days Off Sick: 10 Days (equivalent to **7 work days missed**).
- Qualifying Work Days Per Week: 5 Days (Monday to Friday)
- Daily Statutory Rate (£123.25 / 5): **£24.65 / day**
Calculation: Since there are no unpaid waiting days, SSP is paid for all 7 work days missed.
Total SSP Award: 7 days × £24.65 = **£172.55**.
- Average Gross Weekly Earnings: £100.00 (Previously excluded under the old LEL rule).
- Earnings Cap Check: 80% of AWE is **£80.00/week** (since £80.00 is lower than the flat rate of £123.25, the employee's weekly rate is capped at £80.00).
- Total Consecutive Days Off Sick: 10 Days (equivalent to **7 work days missed**).
- Daily Statutory Rate (£80.00 / 5): **£16.00 / day**
Calculation: SSP is paid from Day 1 for all 7 work days missed at the capped rate.
Total SSP Award: 7 days × £16.00 = **£112.00**.
📑 Common Pitfalls
- Expecting the Flat Rate as a Lower Earner: Low-income workers must remember that their SSP is capped at 80% of their actual weekly earnings, rather than receiving the flat £123.25 weekly rate.
- Assuming SSP Is Reclaimable by Employers: Employers cannot reclaim Statutory Sick Pay costs from HMRC. The cost of SSP must be funded entirely by the employer.
- Failing to Provide a Fit Note After 7 Days: If off sick for over 7 consecutive days, failing to submit a doctor’s fit note allows employers to withhold SSP payments.
❓ Frequently Asked Questions (FAQ)
For the 2026/27 tax year, the standard flat rate of Statutory Sick Pay is £123.25 per week. For an employee working a standard 5-day week, this equals a daily statutory rate of £24.65 per qualifying day. However, if 80% of your average weekly earnings is lower than £123.25, your sick pay will be capped at that lower amount.
No. Under the Employment Rights Act 2025 reforms that took effect on 6 April 2026, the 3 unpaid waiting days have been completely abolished. Employees are now entitled to receive Statutory Sick Pay from the very first day of their sickness absence.
If your sickness lasts longer than 28 weeks, SSP stops. Your employer must issue form SSP1, allowing you to apply to the Department for Work and Pensions (DWP) for Employment and Support Allowance (ESA) or Universal Credit to receive ongoing financial assistance.
Yes. The Lower Earnings Limit (LEL) qualification threshold has been abolished for sick pay. All employees, including part-time workers and zero-hours contract workers, qualify for SSP from Day 1, with their weekly rate capped at 80% of their average weekly earnings if they earn below £154.06 per week.