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What Is Statutory Sick Pay (SSP)?
Statutory Sick Pay (SSP) is the minimum legal payment UK employers must provide to eligible employees who are too unwell to work. As of 6 April 2026, SSP became a day-one entitlement with no minimum earnings threshold, paid at the lower of a flat weekly rate or 80% of the employee's average weekly earnings.
Until April 2026, SSP only kicked in after three unpaid waiting days and excluded lower earners entirely. Both barriers have now been removed, meaning a single sick day can trigger a payment.
SSP at a Glance
| Attribute | Description |
|---|---|
| Weekly Flat Rate (2026/27) | £123.25 |
| Calculation | Lower of the flat rate or 80% of average weekly earnings |
| Eligibility | All employees, regardless of earnings, from day one of sickness |
| Waiting Days | None, as of 6 April 2026 |
| Maximum Duration | Up to 28 weeks per linked sickness period |
| Paid By | The employer, through normal payroll |
Why Does It Matter?
The April 2026 reforms significantly expanded SSP eligibility and cost exposure. Because SSP is now payable from the very first day of sickness and applies regardless of how little someone earns, employers, particularly those with lower-paid or part-time staff, need to update payroll systems and absence policies to reflect these changes or risk non-compliance.
When Is It Used?
SSP obligations apply whenever a company:
- Has an employee who is off sick, even for a single qualifying day.
- Employs part-time, zero-hours, or lower-earning staff who now qualify regardless of income level.
- Calculates whether an employee's linked sickness periods have reached the 28-week maximum.
A US retail company's UK-based part-time employee, earning below the previous earnings threshold, calls in sick for one day. Under the pre-2026 rules, they wouldn't have qualified for SSP at all. Under the current rules, the company must pay SSP from that first day, calculated as the lower of £123.25 per week (pro-rated) or 80% of the employee's average weekly earnings.
Common Misconceptions
No. As of 6 April 2026, the three-day waiting period has been abolished; SSP is payable from the first qualifying day.
No longer true. The Lower Earnings Limit was removed in April 2026, so all employees qualify regardless of how much they earn.
Not necessarily. Employees whose 80% of average weekly earnings is lower than the flat rate receive that lower amount instead.
No. SSP is a statutory minimum; many employers offer enhanced contractual sick pay on top, but they cannot pay less than SSP.
Statutory Sick Pay is the UK's legal minimum sickness payment, and recent reforms have made it a day-one, universal entitlement regardless of earnings. Employers need to update payroll and absence policies to reflect these expanded obligations, since even brief absences now carry a cost from day one.
Managing UK sickness absence?
We'll help you apply the April 2026 SSP rules correctly and keep payroll and absence policies compliant.
experts@adtsolution.com
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