Updated October 2026
Reviewed by Experts
2026/27 · GOV.UK rates · Not HMRC advice

Statutory Sick Pay (SSP) UK — April 2026 rules

Key rate (6 Apr 2026 – 5 Apr 2027): SSP is the lower of £123.25 per week or 80% of average weekly earnings. For absences starting on/after 6 April 2026, pay starts from the first qualifying day (no three waiting days under the new rules). Employers cannot recover SSP from HMRC.

This page summarises official GOV.UK figures for minimum-wage and low-pay workers. It is not personalised advice. Official calculator: gov.uk/calculate-statutory-sick-pay.

2026/27 SSP rates (GOV.UK)

Item Amount
Weekly SSP (standard cap)£123.25
Or % of average weekly earnings80% AWE (if lower)
Maximum durationUp to 28 weeks
Example daily rate (5 qualifying days)£24.65 / day

Source: GOV.UK — Rates and thresholds for employers 2026 to 2027 and Statutory Sick Pay overview. Cross-year absences: see GOV.UK transitional guidance.

How this links to minimum wage

SSP is a separate statutory payment, not an hourly NMW top-up. While off sick on SSP you are not usually accruing hourly NMW for those days, but your contractual and statutory rights (including holiday) still matter. Check whether your employer’s occupational sick scheme pays more than SSP.

About this guide

This calculator is maintained by UKMinimumWage.co.uk using published GOV.UK rates for 2026/27. Last updated October 2026. This site is not HMRC-endorsed.