How much is sick pay in the UK?
Statutory sick pay is £123.25 a week, or 80% of an employee's average weekly earnings if that figure is lower, for the 2026-27 tax year (gov.uk). Since 6 April 2026 it has been payable from the first day of sickness rather than the fourth, after the three waiting days were abolished by the Employment Rights Act 2025 (Acas).
Those two facts answer most of the question, but the amount an individual employee actually receives depends on how many days a week they work, what they earn, and how long they stay off sick. Statutory sick pay (SSP) is a daily entitlement, not a flat weekly cheque, and the weekly figure is divided across an employee's working pattern.
This article sets out the weekly and daily sick pay amounts for the 2026-27 tax year, explains how the lower of the two figures is worked out, covers how long sick pay lasts, and shows where the statutory minimum ends and contractual sick pay begins.
Key takeaways
- Statutory sick pay is £123.25 a week or 80% of average weekly earnings, whichever is lower, for the 2026-27 tax year.
- The daily amount is the weekly rate divided by the number of qualifying days the employee normally works.
- Sick pay is payable from day one of sickness, for up to 28 weeks in a single or linked period.
- Employers cannot recover SSP from HMRC, unlike family-related statutory payments.
- Any contractual sick pay must be at least as generous as the statutory minimum, never less.
The weekly amount of statutory sick pay
The headline SSP rate is £123.25 a week for the 2026-27 tax year (gov.uk). This rose from £118.75 in the previous tax year, in line with the annual uprating that takes effect each April.
The rate is not always £123.25, though. From 6 April 2026, SSP is the lower of the flat weekly rate or 80% of the employee's average weekly earnings (Acas). An employee earning above roughly £154 a week receives the full £123.25. An employee earning less receives 80% of their own average, which protects very low earners while keeping the payment proportionate to normal pay.
This 80% rule is new. Before 6 April 2026, an employee had to earn at or above the Lower Earnings Limit to receive any sick pay at all. The Employment Rights Act 2025 removed that earnings threshold, so every employee now qualifies regardless of how little they earn (legislation.gov.uk). Around 1.3 million low-paid workers had no SSP entitlement at all before the reform.
How average weekly earnings are calculated
Average weekly earnings (AWE) for SSP are based on the employee's gross earnings over the eight weeks ending with the last normal payday before the first day of sickness (gov.uk). Everything subject to Class 1 National Insurance counts, including overtime and bonuses paid in that window.
Once AWE is known, the calculation is a simple comparison: work out 80% of AWE, compare it with £123.25, and pay the lower of the two (gov.uk). For an employee whose AWE is £140, 80% is £112, so they receive £112 a week rather than the flat rate. Modern UK payroll software runs this comparison automatically on each payrun.
How much sick pay is paid per day
SSP is paid only for qualifying days, which are the days the employee normally works. The daily amount is the weekly rate divided by the number of qualifying days in that week (gov.uk). An employee who works five days a week and is off for two of them receives two daily portions, not a full week.
The table below shows the standard daily SSP amounts for the 2026-27 tax year, based on the flat £123.25 weekly rate, by the number of qualifying days an employee works.
| Qualifying days a week | Daily rate | One day | Three days | Full week |
|---|---|---|---|---|
| 7 | £17.61 | £52.83 | £105.65 | £123.25 |
| 5 | £24.65 | £73.95 | £123.25 | £123.25 |
| 4 | £30.82 | £92.44 | £123.25 | £123.25 |
| 3 | £41.09 | £123.25 | £123.25 | £123.25 |
| 1 | £123.25 | £123.25 | £123.25 | £123.25 |
The fewer days an employee works, the higher each daily portion, because the weekly rate is spread across fewer days. An employee working a single qualifying day a week receives the whole £123.25 for that one day. Where the calculation produces a fraction of a penny, HMRC requires rounding up to the next whole penny (gov.uk).
How long sick pay lasts
SSP runs for a maximum of 28 weeks in a single period of sickness, or across several linked periods (gov.uk). Two spells of sickness link, and count as one continuous period, when the gap between them is eight weeks or less (gov.uk).
The linking rule matters for the amount, not just the duration. In a linked period, average weekly earnings are taken from the first spell of sickness, so a pay rise between the two spells does not increase the SSP rate. An employer running this across many staff usually relies on a payroll bureau platform to track linked periods correctly.
When the 28 weeks are exhausted, the employer issues form SSP1 so the employee can claim Employment and Support Allowance (gov.uk). The SSP1 must be sent within seven days of SSP ending if it stops unexpectedly, or by the 23rd week if the end date is known in advance.
Sick pay cannot be recovered from HMRC
SSP is the only statutory payment an employer cannot reclaim. The employer absorbs 100% of the cost (gov.uk). This sets it apart from family-related statutory payments, where smaller employers recover the full amount plus a compensation uplift.
The contrast is sharp enough to be worth setting out. The table below compares SSP recovery with the recovery available on family-related statutory pay.
| Payment type | Recoverable from HMRC | Recovery rate |
|---|---|---|
| Statutory sick pay (SSP) | No | 0% |
| Family pay, larger employer | Yes | 92% |
| Family pay, small employer | Yes | 109% |
Because the cost sits entirely with the employer, accurate sick pay calculation has a direct bottom-line effect. Payroll systems built on an HMRC-recognised payroll API apply the day-one rule and the 80% comparison without manual reconfiguration, and report the payment through Real Time Information automatically.
Statutory sick pay versus contractual sick pay
SSP is a legal minimum, not a ceiling. Many employers operate an occupational, contractual or company sick pay scheme that pays more, often full pay for a set number of weeks (Acas). These three terms describe the same thing: a contractual entitlement written into the employment contract or staff handbook.
A contractual scheme cannot pay less than SSP, and any SSP due usually counts towards the contractual figure rather than being paid on top of it. Where an employee qualifies for SSP, the statutory entitlement still has to be calculated and reported through payroll even when a more generous contractual payment is being made. For occasional or one-off employers, the Instant Payslip Generator produces a compliant payslip that reflects the right statutory figures.
The reform that reshaped sick pay from 6 April 2026 is part of a broader set of changes covered in the guide to what changed in the SSP reform, which sits alongside the day-one rights introduced across paternity and parental leave.
Conclusion
The amount of sick pay an employee receives is rarely a single number. It is £123.25 a week at most, lower for those earning under roughly £154 a week, divided into daily portions across an employee's working pattern, and capped at 28 weeks. The 2026 removal of waiting days and the earnings threshold widened entitlement to every employee from the first day of absence, which means more payments, starting sooner, for more of the workforce.
For employers, the practical shift is that sick pay is now a day-one cost that cannot be recovered, so the accuracy of the calculation feeds straight into the payroll bill. As absence-management workflows catch up with day-one entitlement, the systems that calculate, apply and report SSP automatically are the ones that keep the maths right while the rules continue to move.
Frequently asked questions
Is sick pay paid from the first day off sick?
Yes. From 6 April 2026, SSP is payable from the first qualifying day of sickness for every eligible employee (Acas). The three waiting days that previously delayed payment until the fourth day were abolished by the Employment Rights Act 2025. An employee off for a single qualifying day now receives sick pay for that day.
How much sick pay does a part-time worker get?
A part-time worker receives the same weekly rate spread across fewer qualifying days, so each daily portion is larger. An employee working three days a week, for example, receives £41.09 for each qualifying day, reaching the full £123.25 after three days off (gov.uk). If 80% of their average weekly earnings is below £123.25, the lower figure applies instead.
Can an employer pay less than statutory sick pay?
No. SSP is the legal minimum and an employer cannot pay below it to an eligible employee (gov.uk). A contractual sick pay scheme may pay more, but never less. Where a scheme pays more, the SSP element is usually included within the contractual amount rather than added on top.
What happens when sick pay runs out?
SSP ends after a maximum of 28 weeks in a single or linked period of sickness. At that point the employer issues form SSP1, which lets the employee claim Employment and Support Allowance (gov.uk). The form must be sent within seven days if SSP ends unexpectedly, or by the 23rd week if the end date is already known.
