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

Statutory Sick Pay (SSP) is the minimum amount that employers in the United Kingdom are legally required to pay employees who are too ill to work. Every year the government reviews SSP rates and, occasionally, the rules that govern eligibility and payment. For 2026, there are several important changes that both employees and employers should be aware of. This article provides a thorough overview of what has changed, what remains the same, and how these updates affect your entitlement.

The Updated SSP Weekly Rate

The most noticeable change for 2026 is the increase to the weekly SSP rate. The government has raised the standard rate to reflect rising costs of living. This adjustment means that employees who rely on SSP during periods of illness will receive slightly more than they did in 2025. While SSP has never been intended to fully replace wages, the uplift brings some additional relief to workers who find themselves unable to attend work due to sickness.

Employers should update their payroll systems to reflect the new rate from the start of the 2026 tax year. Failing to pay the correct rate of SSP can result in penalties from HMRC and complaints to employment tribunals.

Eligibility Thresholds

To qualify for SSP, an employee must earn at least the Lower Earnings Limit (LEL) per week. This threshold is also reviewed each year. In 2026, the LEL has been adjusted upward, which means some very low-paid workers who were previously just above the threshold may now fall below it. If you earn less than the LEL, you will not be entitled to SSP, but you may be able to claim Universal Credit or Employment and Support Allowance instead.

The eligibility criteria for SSP also require that you are classified as an employee, that you have been ill for at least four consecutive days (including non-working days), and that you have notified your employer within the required timeframe. Self-employed individuals, agency workers on certain contract types, and employees who have already exhausted their 28-week SSP entitlement are not eligible.

Waiting Days: How They Work

One aspect of SSP that has not changed in 2026 is the three waiting days rule. When you fall ill, the first three qualifying days of your sickness are unpaid. SSP only begins from the fourth qualifying day. A qualifying day is typically a day on which you would normally be expected to work. This means that if you are ill from Monday to Wednesday and normally work Monday to Friday, those three days are your waiting days and you would begin receiving SSP from Thursday.

There has been ongoing discussion about whether the government should reduce or remove waiting days altogether. Campaigners argue that the three-day wait leaves vulnerable workers without any income during the most difficult initial days of illness. However, as of 2026, the waiting days remain in place, and employees should plan accordingly.

The 28-Week Maximum

SSP is payable for a maximum of 28 weeks in a single period of incapacity for work. This limit has not changed for 2026. Once 28 weeks of SSP have been paid, the employer's obligation to pay sick pay ends. At that point, employees may transition to Employment and Support Allowance (ESA) or Universal Credit, depending on their circumstances and the severity of their condition.

It is important to note that if you return to work and then fall ill again within eight weeks, HMRC treats both absences as linked periods. This means your 28-week entitlement continues from where it left off rather than resetting. Employees who are concerned about reaching the 28-week limit should speak with their employer about company sick pay schemes, which many organisations offer on top of SSP.

Employer Responsibilities

Employers have a legal duty to pay SSP to eligible employees. They cannot opt out of SSP, even if they offer their own enhanced sick pay scheme. Some key employer responsibilities for 2026 include keeping accurate records of sickness absences and SSP payments, issuing SSP1 forms when an employee's SSP entitlement ends, and ensuring their payroll software uses the correct 2026 rates.

Small employers should be aware that the government previously offered a rebate scheme (the Percentage Threshold Scheme) allowing businesses to reclaim SSP costs. This scheme was abolished in 2014 and has not been reinstated, meaning all employers must bear the full cost of SSP themselves.

What Employees Should Do

If you fall ill and are unable to work, you should notify your employer as soon as possible. Most employers require notification on the first day of absence, though specific deadlines vary. For the first seven days of illness, you can self-certify by completing form SC2 or a similar document provided by your employer. For absences lasting more than seven days, you will need a fit note from a GP or hospital doctor.

Check your employment contract or company handbook to see whether your employer offers an occupational sick pay scheme that pays more than SSP. Many employers, particularly in the public sector and large private companies, offer enhanced sick pay that provides full or partial salary for a defined period. Understanding your entitlements can help reduce financial stress during periods of ill health.

Looking Ahead

There have been calls from trade unions and health organisations for the government to reform SSP more fundamentally. Proposals include removing waiting days, lowering the earnings threshold so more workers qualify, and increasing the weekly rate to a level closer to the real living wage. While none of these changes have been implemented for 2026, they remain part of the policy conversation and could feature in future budgets.

In the meantime, workers and employers alike should stay informed about the current rules, use tools such as our SSP calculator to estimate entitlements, and seek professional advice when dealing with complex sickness absence scenarios.