What is Statutory Sick Pay?
Statutory Sick Pay (SSP) is the legal minimum an employer must pay an employee who is off work sick. Under the April 2026 rules, it is the lower of £123.25 a week or 80% of the employee's average weekly earnings, it is paid from the first full day of sickness, and it can last up to 28 weeks.
Who pays Statutory Sick Pay — the employer or the government?
The employer pays it. SSP is not a benefit claimed from the state: it is a legal obligation that sits with whoever employs the person who is sick. The employer works out the amount, pays it through the normal payroll on the usual payday, and deducts tax and National Insurance in the normal way. The government's role is to set the rate and the rules that every employer must follow.
The full cost sits with the employer too. Unlike some statutory payments, SSP cannot be reclaimed from HMRC, so the amount worked out on this page — and in the SSP calculator — is both what the employee receives (before tax) and what the employer has to fund.
Who qualifies for SSP?
SSP covers people who work for an employer as an employee — full-time, part-time, fixed-term and agency workers can all qualify. The basic conditions are that the person is employed, is too sick to work, and is absent on days they would normally have worked (their qualifying days). The employee must also tell the employer they are sick, following the employer's normal reporting rules.
One older barrier has gone: there is no longer a lower earnings limit for SSP. Under the April 2026 rules, an employee does not have to earn a minimum amount each week before SSP can be paid — low-paid and part-time staff are covered in the same way as everyone else, although the amount they receive reflects their actual earnings.
How much is SSP, and how long does it last?
The weekly amount is the lower of two figures: the flat rate of £123.25, or 80% of the employee's average weekly earnings. That weekly amount is divided by the employee's qualifying days to give a daily rate, and the daily rate is paid for each qualifying day of absence. Our guide to how SSP is calculated walks through each step.
SSP can be paid for up to 28 weeks in one period of sickness. If an employee returns to work and is off sick again within eight weeks, the spells are linked and count as one period — the 28-week limit covers both together. For the amounts at different pay levels, see how much SSP is.
What does SSP look like in practice?
Take an employee whose average weekly earnings are £400.00, who normally works Monday to Friday — five qualifying days. First, the weekly amount: 80% of £400.00 is £320.00, which is higher than the flat rate, so the weekly SSP amount is the lower figure, £123.25. Next, the daily rate: £123.25 divided by five qualifying days is £24.65 a day. If that employee is off sick for six qualifying days, the SSP payable is six times £24.65 — £147.90 in total, starting from the very first day of the spell.
Is SSP the same as company sick pay?
No. Company (or occupational) sick pay is whatever extra scheme an employer chooses to offer in the employment contract — it might pay full salary for a set number of weeks, for example. SSP is the statutory floor underneath it: the legal minimum that applies to every employer, whether or not they run their own scheme. Where a company scheme exists, the employee receives at least their SSP entitlement for the days covered; where there is no scheme, SSP is the whole of the sick pay.
SSP rates at a glance
| Rule | Amount |
|---|---|
| SSP flat weekly rate (the maximum) | £123.25 per week |
| SSP alternative weekly amount | 80% of average weekly earnings — you get whichever of the two is lower |
| Paid from | The first full day of sickness — no waiting days |
| Lower earnings limit | None — there is no minimum earnings threshold |
| Maximum entitlement | 28 weeks in one (linked) period of sickness |
Rates: April 2026 rules — verified against GOV.UK. Last verified: 7 November 2026.
Work out your own SSP
Enter the employee's average weekly earnings and the days they normally work, and the free SSP calculator shows the weekly rate, the daily rate and the total payable — with the working shown.
Open the SSP calculator →More SSP guides
How much is Statutory Sick Pay?
The weekly and daily amounts worked out: the £123.25 cap, the 80%-of-earnings rule, and what different workers actually receive.
Read the guide →SSP Rate
The current SSP rate, why your pay might be less than the headline figure, and when the rate changes.
Read the guide →How much is SSP per week?
Weekly SSP at different pay levels — a table of earnings and the weekly amount each one produces, for full-time and part-time workers.
Read the guide →How is SSP calculated?
The three-step calculation — weekly amount, daily rate, days payable — walked through step by step with worked examples.
Read the guide →Frequently asked questions
Is Statutory Sick Pay paid by the government?
No. SSP is paid by your employer, through the normal payroll, in the same way as your ordinary wages. The government sets the rate and the rules, but the money comes from the employer — and the employer cannot claim any of it back from HMRC.
Can part-time workers get Statutory Sick Pay?
Yes. Part-time employees qualify on exactly the same terms as full-time staff. Their SSP is worked out from their own average weekly earnings and their own pattern of qualifying days, and there is no minimum amount they must earn before SSP can be paid.
Can my employer pay me less than SSP?
No. SSP is a legal minimum: an employer can pay more than SSP under a company sick pay scheme, but never less than the SSP an employee is entitled to. If an employer believes an employee does not qualify, they must explain why in writing and provide form SSP1 so the employee can look at other support.
Is Statutory Sick Pay taxed?
Yes. SSP goes through the payroll like normal wages, so income tax and National Insurance are deducted in the usual way when total pay passes the normal thresholds. The £123.25 weekly figure is the gross amount before those deductions.
How soon does Statutory Sick Pay start?
From the first full day of sickness. Under the April 2026 rules there are no unpaid waiting days at the start of a sickness spell — SSP runs from day one, for the qualifying days the employee would normally have worked.