Calculate SSP entitlement for employees. Based on the 2026/27 rate of £123.25 per week.
| Rule | 2026/27 (old) | 2026/27 (new) |
|---|---|---|
| Weekly flat rate | £118.75 | £123.25 or 80% of earnings |
| Waiting days | 3 unpaid days | None — day 1 payment |
| Minimum earnings | £125/week LEL | No minimum — all qualify |
| Maximum duration | 28 weeks | 28 weeks |
| Who pays | Employer | Employer |
📌 Rates sourced from Statutory Sick Pay — verified for the 2026/27 tax year.
From 6 April 2026, SSP is £123.25 per week or 80% of your average weekly earnings — whichever is lower. There are no longer any waiting days: SSP is payable from the first day of sickness. This is a significant change from previous rules.
The Employment Rights Act 2025 reformed SSP from 6 April 2026. The three key changes are: (1) SSP is now payable from day 1 (no more 3 waiting days), (2) the Lower Earnings Limit eligibility test has been removed, and (3) SSP is capped at 80% of earnings for lower-paid workers.
Under the new rules (from 6 April 2026), virtually all employees are eligible for SSP from their first day of sickness. There is no longer a Lower Earnings Limit requirement. The only key requirements are that you are an employee (not self-employed), you are off sick for at least 4 consecutive days, and you have told your employer within their notification deadline.
SSP can be paid for a maximum of 28 weeks for a single period of sickness or linked periods. After 28 weeks, your employer must provide you with an SSP1 form to help you claim other benefits.