The SSP rate explained: weekly and daily figures
The Statutory Sick Pay rate for the 2026-27 tax year is £123.25 a week, or 80% of average weekly earnings where that is lower [1]. That is a rise from £118.75 the previous year, and it now sits alongside a second figure that did not exist before: a proportionate 80% amount for employees who earn too little to reach the flat rate [2].
For the employer, the rate is only useful once it is converted into the right amount for a specific absence. That means knowing the weekly figure, the lower-of rule, and the daily rate for each working pattern. This guide lays out each number and shows how they fit together on a payrun.
Key takeaways
- The standard weekly SSP rate is £123.25 for the 2026-27 tax year.
- An employee receives the lower of £123.25 or 80% of their average weekly earnings.
- The daily rate is the weekly rate divided by the employee's qualifying days in the week.
- SSP is paid from the first qualifying day, with no waiting days deducted.
- The flat rate applies in full once average weekly earnings reach £154.06.
The weekly rate and the lower-of rule
The headline figure of £123.25 is a maximum, not a guarantee [1]. Since 6 April 2026, the amount paid is the lower of the flat rate and 80% of the employee's average weekly earnings, a structure introduced when the Lower Earnings Limit was removed as a qualifying condition [3].
The practical effect is a single crossover point. The table below shows how the two figures interact.
| Average weekly earnings | Calculation | Weekly SSP |
|---|---|---|
| £400.00 | Flat rate is lower | £123.25 |
| £154.06 | Flat rate equals 80% of AWE | £123.25 |
| £120.00 | 80% of AWE is lower | £96.00 |
| £90.00 | 80% of AWE is lower | £72.00 |
Once average weekly earnings reach £154.06, 80% of that figure equals the flat rate, so every employee earning at or above that level receives the full £123.25 [1]. Below it, the 80% figure takes over and the amount tapers down with earnings [2]. Most UK payroll software for SMEs applies this comparison automatically on each absence.
Daily SSP rates by working pattern
SSP is set as a weekly amount, but it is paid for qualifying days, the days an employee normally works [4]. The daily rate is the weekly rate divided by the number of qualifying days in that week, and HMRC rounds any fraction of a penny up [5].
The table below gives the standard daily figures for each common pattern at the full weekly rate.
| Qualifying days per week | Daily rate | 1 day | 3 days | Full week |
|---|---|---|---|---|
| 7 | £17.61 | £17.61 | £52.83 | £123.25 |
| 5 | £24.65 | £24.65 | £73.95 | £123.25 |
| 4 | £30.82 | £30.82 | £92.44 | £123.25 |
| 3 | £41.09 | £41.09 | £123.25 | £123.25 |
| 2 | £61.63 | £61.63 | n/a | £123.25 |
The fewer qualifying days an employee has, the higher each day is worth, because the same weekly total is spread across fewer days [4]. A worker with three qualifying days reaches the full weekly rate after three paid days, while a worker with five reaches it only after five [5].
Why day one now changes the totals
With waiting days abolished, every qualifying day in an absence is potentially payable, so the daily rate is in play from the first day off rather than the fourth [3]. A three-day absence that paid nothing under the old rules now pays up to three daily amounts [1].
This is where short, frequent absences add up, a point explored further in this guide to the 2026 sick pay reform. Because SSP cannot be reclaimed from HMRC, each of those newly payable days is an unrecoverable cost to the employer [6]. A software vendor that needs to embed these daily calculations into its own product can use an HMRC-recognised payroll API rather than maintaining the rate tables by hand [5].
How average weekly earnings set the rate
The 80% figure depends on average weekly earnings, calculated over a relevant period of normally eight weeks ending with the last payday before the sickness began [7]. The employer totals the earnings in that period and divides to reach a weekly figure, then compares 80% of it against the flat rate [5].
Employees with fewer than eight weeks of earnings still qualify, with the employer estimating average weekly earnings from the pay received so far [8]. Occasional employers who run pay only now and then can apply the right figure through an instant payslip generator without a standing payroll subscription. Because the rate paid to lower earners now hinges on this figure, the relevant-period calculation is part of routine SSP processing rather than an exception [7]. Accountants applying this across many client schemes often manage it through a multi-client payroll dashboard that pulls each employee's earnings history automatically.
Conclusion
The SSP rate is one number on paper and several in practice: a flat £123.25, an 80% alternative for lower earners, and a daily figure that changes with each working pattern. The lower-of rule and the loss of waiting days mean the rate now bites from the first day of absence and reaches further down the earnings scale than it used to [2].
For an employer, the reliable approach is to anchor every absence to the employee's qualifying days and average weekly earnings, then let those drive the figure rather than defaulting to the headline rate. As statutory rates are reviewed each year, the structure built around the calculation will outlast any single year's number.
Frequently asked questions
What is the weekly rate of SSP for the 2026-27 tax year?
The weekly rate is £123.25, or 80% of the employee's average weekly earnings if that is lower [1]. It rose from £118.75 in the previous tax year [2].
How is the daily rate of SSP worked out?
The daily rate is the weekly rate of £123.25 divided by the number of qualifying days the employee has in that week, with any fraction of a penny rounded up [5]. A five-day worker has a daily rate of £24.65, while a three-day worker has a daily rate of £41.09 [4].
Why might an employee receive less than £123.25 a week?
An employee receives less than the flat rate when 80% of their average weekly earnings is lower than £123.25 [1]. This applies to employees whose average weekly earnings fall below £154.06, the point at which 80% of earnings equals the flat rate [2].
Does the SSP rate change during a long absence?
The rate set at the start of a Period of Incapacity for Work carries through linked periods, so a pay rise during the absence does not increase the SSP paid [7]. The statutory weekly figure itself is reviewed each tax year, but a change takes effect from the start of the new tax year rather than mid-absence [1].
