What is Statutory Sick Pay?

Statutory Sick Pay is the minimum sick pay UK employers must pay an eligible employee who is off work because of illness. For 2026 to 2027, GOV.UK sets the weekly rate at £123.25, or 80% of the employee's average weekly earnings if that is lower. It is paid by the employer through payroll, like normal wages, so Income Tax and National Insurance are deducted from it. It can be paid for up to 28 weeks.

The rules changed on 6 April 2026. For absences that started on or after that date, the lower earnings limit no longer applies, so an employee does not need to earn a minimum amount a week to qualify, and there are no waiting days: SSP is payable from the first day of absence. Before that date SSP started on the fourth qualifying day, and absences that began earlier can fall under the old rules, so payroll should check the start date of each absence.

To qualify the person must be classed as an employee, have done some work for the employer, and have been ill for at least one full working day. The employee must tell the employer by the deadline the employer sets, or within 7 days if none is set. After 7 days of continuous absence the employer can ask for evidence, and a fit note from a healthcare professional is the usual proof. Separate absences that are 8 weeks or fewer apart are linked and count as one period towards the 28-week limit.

SSP is different from occupational sick pay. Occupational (or contractual) sick pay is the enhanced scheme some employers offer through the employment contract, often full pay for a set number of weeks. It is paid on top of, or instead of, the statutory minimum, but the employee can never be paid less than the SSP entitlement. When the phrase statutory pay is used in payroll, it refers to payments the law sets the floor for, such as SSP, statutory maternity pay and statutory paternity pay.