The short answer: day-one SSP at £123.25 or 80%
If you are an employee and you are off sick for at least one full day you would normally have worked, your employer must pay statutory sick pay (SSP): the lower of £123.25 a week or 80% of your average weekly earnings. Your daily rate is the weekly rate divided by your normal working days. SSP is paid for up to 28 weeks in a single or linked period of sickness, and it is taxed as earnings.
What changed on 6 April 2026
| Rule | Before 6 April 2026 | From 6 April 2026 |
|---|---|---|
| Weekly rate | £118.75 | £123.25, or 80% of earnings if lower |
| First paid day | 4th qualifying day (3 waiting days unpaid) | 1st qualifying day |
| Minimum earnings | £125 a week | None |
| Shortest absence that counts | 4 days in a row | 1 full working day |
| Maximum duration | 28 weeks | 28 weeks (unchanged) |
The 80% rule only bites below about £154 a week of earnings (80% of £154.06 is £123.25). Everyone earning more gets the flat rate. The reform brought roughly 1.3 million low-paid workers into SSP who previously got nothing.
Worked examples
A five-day worker on £400 a week gets £123.25 a week — £24.65 a day — so a week off sick is £123.25. A three-day worker on £90 a week gets 80% of £90 = £72 a week — £24.00 a day — so three sick days is £72. Use the sick pay calculator for your own figures, including the 28-week cap.
Fit notes, linked periods and the end of SSP
You self-certify for the first 7 calendar days; a fit note can only be required after that. Separate spells of sickness 8 weeks or less apart are linked into one period for the 28-week limit. When SSP runs out, you may be able to claim Employment and Support Allowance instead, and your employer must give you form SSP1 explaining why SSP has ended.
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