Statutory sick pay (SSP) is the minimum amount of sick pay that employers in the UK must pay eligible employees when they are off work due to illness.

To qualify for SSP an employee must be classed as an employee (not self-employed); have carried out work for their employer; and earn above the lower earnings limit (currently an average of £125 per week). From 6 April 2026, all employees will be entitled to SSP regardless of earnings, as the lower earnings limit will be removed in line with the Employment Rights Act 2025.

The amount of SSP will also change on 6 April 2026 to 80% of the employee's normal weekly earnings (calculated over an eight-week reference period) or a weekly flat rate of £123.25, whichever is lower. Currently, SSP is not payable for the first three qualifying days of sickness. From 6 April 2026, eligible employees will receive SSP from the first qualifying day of sickness.

While the rules and rates are set by the Government, the financial cost of SSP is generally borne entirely by the employer and is not reimbursed by the Government. If you are an employer you should review your sickness absence policies and cost forecasts and update your payroll system in advance of the new rules. We can help with this.