The 2026/27 rate, and the 80% rule
| Average weekly earnings | Weekly SSP | Why |
|---|---|---|
| £100 | £80.00 | 80% is lower than £123.25 |
| £154.06 | £123.25 | Break-even: 80% of £154.06 = £123.25 |
| £300 | £123.25 | Flat rate caps it |
| £692.31 (£36,000 a year) | £123.25 | Flat rate caps it |
The break-even is worth knowing: 80% of £154.06 equals the £123.25 flat rate, so anyone averaging below about £154 a week gets the percentage figure, and everyone above gets the flat rate. Average weekly earnings for SSP are measured over the 8 weeks before the sickness began, including overtime and bonuses paid in that window.
What actually changed on 6 April 2026
- Day-one payment. SSP starts on the first full qualifying day. A single sick day now pays — previously, absences under 4 days paid nothing at all.
- No lower earnings limit. Low-paid and part-time workers who previously got nothing now qualify, at the 80% rate.
- The 80% floor. SSP can never exceed 80% of what you normally earn, so nobody is paid more sick than working — the protection for low earners and the cap for higher earners in one rule.
One transitional wrinkle: an absence that began before 6 April 2026 keeps the old rules — waiting days and earnings limit included — until that continuous period ends. Everything starting on or after 6 April runs under the new scheme, across the whole UK including Northern Ireland.
Daily rates by working pattern
SSP is only paid for qualifying days, the days you normally work, so the daily figure depends on your pattern: a 5-day worker's day is worth £24.65 (£123.25 ÷ 5), a 3-day worker's £41.08, and a 6-day worker's £20.54. A week with two sick days on a 5-day pattern pays £49.30. Fit notes are still not required for the first 7 days of absence — self-certification covers that week — and employers may have their own notification rules, but they cannot reintroduce waiting days by contract.
Run your own figures with the sick pay calculator, and for how the scheme works in practice see how sick pay works.