SSP in 2026: What's Changed and What You Need to Know

Statutory Sick Pay was reformed on 6 April 2026, and the changes are bigger than the usual April rate tweak. Two long-standing barriers — the three unpaid waiting days and the minimum earnings test — have been removed outright. If you were previously told you earned too little to qualify, or you lost the first three days of every absence, that no longer applies to you.

The SSP Rate for 2026/27

SSP is now £123.25 a week, or 80% of your average weekly earnings — whichever is lower. Both halves of that always apply, so £123.25 is a ceiling, not a flat payment.

An example: if you normally earn £140 a week, 80% of that is £112, and £112 is what you get. You'd only receive the full £123.25 if 80% of your earnings came to more than that.

For comparison, the weekly rate was £116.75 in 2024/25 and £118.75 in 2025/26. Those figures are history and shouldn't be used for any absence from 6 April 2026 onwards.

If you're an employer, get your payroll updated. Underpaying SSP can land you in front of a tribunal.

The Earnings Threshold Has Gone

This is the change that matters most to low earners. There used to be a Lower Earnings Limit test: earn below it and you got nothing. That test was abolished on 6 April 2026. There is now no minimum you have to earn to qualify for SSP.

Part-time staff, zero-hours workers and anyone on short hours who was previously excluded now has an entitlement. If you checked years ago and were told you didn't qualify on earnings grounds, check again. Any guidance still telling you that you need to earn at least £123, £125 or £129 a week is describing law that no longer exists.

The conditions that remain are straightforward: you must be classed as an employee, you must have done some work for your employer, and you must have been ill for at least one full working day. You'll also need to tell your employer within their deadline. The self-employed still can't claim SSP, and neither can anyone who has already used up their 28 weeks.

Waiting Days Have Been Abolished

SSP used to skip the first three qualifying days of every absence. Those three unpaid waiting days were scrapped on 6 April 2026. SSP is now payable from the first qualifying day.

So if you work Monday to Friday and go off sick on the Monday, that Monday is paid. No three-day gap, no lost pay at the start of the absence, and no penalty for short spells of illness. Campaigners argued for years that making people go unpaid for three days pushed sick people into work; that argument has now been settled in law.

Between this and the removal of the earnings test, someone on low pay with a short absence can be materially better off than they were under the old rules — in some cases going from nothing at all to a full week's SSP.

The 28-Week Maximum

SSP runs for a maximum of 28 weeks. That hasn't changed. After 28 weeks, your employer stops paying and you'll need to look at Employment and Support Allowance (ESA) or Universal Credit.

One thing that trips people up: if you go back to work and then fall ill again within eight weeks, HMRC links the two absences together. Your 28-week clock doesn't reset — it picks up where it left off. If you're worried about hitting that limit, ask your employer whether they offer a company sick pay scheme on top of SSP. Plenty do.

Employer Responsibilities

Employers can't opt out of SSP. Even if they run their own enhanced sick pay scheme, SSP is a legal obligation for eligible staff. They need to keep proper records of absences and SSP payments, issue an SSP1 form when your entitlement runs out, and make sure their payroll is applying the 2026/27 rules — the £123.25 cap, the 80% calculation, payment from day one, and no earnings test.

A quick note for small businesses: there used to be a rebate scheme (the Percentage Threshold Scheme) that let you reclaim SSP costs. That was scrapped in 2014 and hasn't come back. Employers cover the full cost themselves.

What Employees Should Do

Tell your employer as soon as you can. Most workplaces want to hear from you on your first day off, though the exact deadline varies. For the first seven days, you can self-certify — just fill in form SC2 or whatever your employer uses. After seven days, you'll need a fit note from your GP or hospital doctor.

It's also worth checking your contract or staff handbook. Loads of employers — especially in the public sector and bigger companies — offer occupational sick pay that's more generous than SSP. You might get full pay for a set number of weeks. Knowing what you're entitled to takes some of the financial worry away when you're already feeling rough.

Where That Leaves Things

Two of the three long-standing complaints about SSP — the waiting days and the earnings threshold — have now been dealt with. The third, that the weekly rate is low compared with actual wages, still stands, and the 80% cap means lower earners receive proportionally less in cash terms even though they are now covered.

If you're off sick, check the rules, use the SSP calculator to work out what you're owed, and get proper advice if your situation is complicated. If you were turned down for SSP on earnings grounds in the past, it's worth asking again.