See how much Statutory Sick Pay (SSP) you get under the 2026 rules — paid from day 1, with no waiting days. Enter your average weekly earnings, working days and sick days.
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From 6 April 2026 SSP is paid from day 1 — no waiting days, no earnings threshold. The weekly rate is the lower of £123.25 or 80% of average weekly earnings.
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Last updated: 12 July 2026. From 6 April 2026 Statutory Sick Pay is paid from day 1 — the three waiting days are abolished and the Lower Earnings Limit gate is removed. SSP is the lower of £123.25/week or 80% of your average weekly earnings, for up to 28 weeks. It is taxable (PAYE + National Insurance). Source: GOV.UK — Statutory Sick Pay · Employment Rights Act 2025.
⚖︎ Results are for informational purposes and do not constitute tax advice. For specific situations, consult a licensed accountant or the relevant tax authority.
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iHow it is calculated
Weekly SSP = the lower of £123.25 or 80% of your average weekly earnings (AWE). Since 6 April 2026 there are no waiting days — SSP is paid from the first qualifying day — and there is no minimum earnings threshold. The daily amount = weekly rate ÷ your qualifying (working) days per week, paid for each sick day up to a maximum of 28 weeks. SSP is treated as earnings, so PAYE and National Insurance apply.
weekly SSP = min(£123.25, 80% × AWE)· daily = weekly ÷ qualifying days
On £400 average weekly earnings with 5 qualifying days and 10 sick days: 80% of AWE = £320, which is above the £123.25 cap, so SSP = £123.25/week (£24.65/day). 10 sick days = 2 weeks → £246.50 gross before PAYE and NI, using 2 of the 28 available weeks. From April 2026 day 1 is paid, so no waiting days are lost.
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?Frequently asked questions
How much is Statutory Sick Pay in 2026?
SSP is the lower of £123.25 per week or 80% of your average weekly earnings. So lower earners are paid 80% of what they normally earn, while everyone else is capped at the £123.25 weekly rate.
When does SSP start — are there still waiting days?
From 6 April 2026 the three waiting days are abolished. SSP is now paid from the first qualifying day of sickness, so day 1 is covered.
Do I need to earn a minimum amount to get SSP?
No. The Lower Earnings Limit gate was removed from 6 April 2026, so there is no minimum weekly earnings threshold to qualify. Employees who earn below the old limit now receive 80% of their average weekly earnings.
How long can I get SSP for?
SSP can be paid for up to 28 weeks for a single period of sickness. After that, entitlement ends, though other support such as Universal Credit may apply.
Is Statutory Sick Pay taxed?
Yes. SSP is treated as earnings, so income tax (PAYE) and National Insurance are deducted through your employer's payroll in the usual way.
How is the daily SSP rate worked out?
The weekly rate is divided by your number of qualifying days (the days you normally work). For example, £123.25 over 5 qualifying days is £24.65 per sick day.
What are qualifying days?
Qualifying days are the days you would normally have worked. SSP is only paid for sick days that fall on qualifying days, and the daily rate is based on how many qualifying days you have each week.
Can my employer pay more than SSP?
Yes. Many employers run occupational (contractual) sick pay schemes that top up or replace SSP with full or part pay. SSP is the statutory minimum your employer must provide.
What changed on 6 April 2026?
Two things: waiting days were abolished so SSP starts on day 1, and the Lower Earnings Limit was removed so all employees qualify. The rate became the lower of £123.25 or 80% of average weekly earnings.
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