SSP Entitlement Calculator
SSP 2026/27: £116.75/week | Qualifying: average weekly earnings ≥ £123 | Waiting days: first 3 days unpaid
About Statutory Sick Pay
Statutory Sick Pay (SSP) is the minimum amount employers must pay employees who are too ill to work. In 2026/27, SSP is £116.75 per week. Employees qualify if they earn at least £123 per week (the Lower Earnings Limit) and have been sick for at least 4 consecutive days including non-working days.
The first 3 days are "waiting days" — SSP is not payable for these days (though some employers pay them voluntarily). SSP can be paid for a maximum of 28 weeks per period of illness.
Frequently Asked Questions
How much is Statutory Sick Pay in 2026?
Statutory Sick Pay (SSP) in 2026/27 is £116.75 per week. This applies to eligible employees who are off sick for 4 or more consecutive days (including non-working days). The rate is set by the government and reviewed annually in April.
When does SSP start — is there a waiting period?
SSP starts from the 4th day of sickness, known as the first qualifying day. The first three days are called 'waiting days' and SSP is not paid for these. If an employee is sick for fewer than 4 consecutive days, they do not qualify for SSP at all.
How long can you claim SSP?
SSP can be paid for up to 28 weeks for a single period of illness, or for linked periods of illness (where the gap between periods is less than 8 weeks). After 28 weeks, SSP stops and employees may be able to claim Employment and Support Allowance (ESA) from the government instead.
Who pays SSP — the employer or the government?
SSP is paid by the employer — it comes out of the employer's own funds, not directly from HMRC. Since April 2014, employers can no longer reclaim SSP from HMRC (the old Percentage Threshold Scheme was abolished). The employer pays SSP in the same way as normal wages, deducting PAYE and NIC in the usual way.
What if my employer pays more than SSP?
Many employers offer enhanced sick pay (also called company sick pay or contractual sick pay) which is above the SSP minimum. This might be full pay for a period, then half pay, then SSP. The terms should be in the employee's contract of employment. Enhanced sick pay is entirely at the employer's discretion — SSP is the legal minimum floor.