Statutory Sick Pay 2025 – Rates, Eligibility and 2026 Changes

Statutory Sick Pay represents a fundamental safety net for workers across the United Kingdom who find themselves unable to perform their duties due to illness. For the 2025/26 tax year, the weekly rate stands at £118.75, though significant legislative changes are scheduled to take effect from April 2026 that will reshape how employees access this benefit. Understanding these rates, eligibility requirements, and upcoming reforms has become essential for both workers and employers navigating the evolving landscape of employment rights.

The Employment Rights Act 2025 introduced the most comprehensive restructuring of SSP in a generation, with changes designed to remove longstanding barriers to access. These reforms, effective from 6 April 2026, fundamentally alter when employees can claim sick pay and who qualifies for support. The changes come at a time when workplace health considerations remain prominent in public discourse, making accurate information about SSP more valuable than ever.

This guide provides a comprehensive overview of current SSP arrangements for 2025/26, details the forthcoming April 2026 changes, and answers the most pressing questions workers and employers have about sick pay entitlements in the United Kingdom.

How much is Statutory Sick Pay in 2025/26?

For the current 2025/26 tax year, the weekly SSP rate is £118.75. This represents the standard amount eligible employees can expect to receive when absent from work due to sickness, provided they meet the qualifying conditions established by HM Revenue and Customs. The rate applies across Great Britain and Northern Ireland, though Northern Ireland operates slightly different legislative frameworks that produce equivalent outcomes for workers.

Employees currently qualify for SSP if they earn at least £125 per week on average, have been ill for four or more consecutive days (often referred to as “waiting days”), and have provided appropriate notification to their employer. These qualifying conditions have remained largely consistent for several years, though they are due for substantial modification from April 2026.

Current SSP Snapshot

The daily SSP rate is calculated by dividing the weekly amount by the number of qualifying days an employee would normally be expected to work during a week. For someone on a standard five-day schedule, this works out at approximately £23.75 per qualifying day. Part-time workers and those with irregular schedules should calculate their daily rate based on their own specific working pattern to ensure accurate expectations.

• The £118.75 weekly rate applies to the entire 2025/26 tax year ending in April 2026
• Average weekly earnings must meet or exceed £125 to qualify under current rules
• Four consecutive days of sickness absence triggers the waiting period before SSP becomes payable
• Employees must notify their employer according to their workplace’s reporting procedures
• SSP is subject to normal tax and National Insurance contributions
• The first three waiting days remain unpaid under current regulations
• Self-employed workers do not qualify for SSP under existing legislation

Key Facts at a Glance

What are the SSP Changes from April 2026?

The Employment Rights Act 2025 represents the most significant overhaul of Statutory Sick Pay since its introduction. These changes, taking effect on 6 April 2026, address three fundamental aspects of how SSP operates in the United Kingdom. The reforms aim to make sick pay more accessible, more equitable, and better aligned with contemporary working patterns that increasingly include part-time, casual, and zero-hours arrangements.

Day One Entitlement

Perhaps the most immediately impactful change involves the elimination of the waiting period that has characterized SSP since its inception. Under current rules, employees must be absent from work for four consecutive days before SSP becomes payable, with the first three days remaining unpaid. From 6 April 2026, this waiting period disappears entirely, meaning SSP becomes payable from the very first full day of sickness absence.

This change particularly benefits workers who experience short-term illness but cannot afford to lose income during what were previously unpaid waiting days. Research has consistently shown that financial pressure during illness can lead to delayed recovery, inappropriate return to work before full health, and increased stress for workers and their families. The day one entitlement directly addresses these concerns by ensuring immediate access to financial support.

Universal Eligibility

The abolition of the Lower Earnings Limit represents a fundamental shift in who can access SSP. Previously, workers needed to earn at least £125 per week on average to qualify for sick pay, a threshold that effectively excluded many part-time workers, those on zero-hours contracts, and individuals in low-paid employment. From April 2026, this earnings threshold disappears completely.

This change expands SSP eligibility to potentially millions of workers who previously fell outside the system despite being in genuine employment. Workers on variable hours or incomes will no longer need to calculate whether their average earnings meet an arbitrary threshold. The reform recognizes that even workers earning below previous thresholds may face genuine financial hardship during illness and deserve access to support.

Earnings-Linked Calculation

The third major change introduces a more sophisticated approach to calculating SSP for lower-paid workers. Rather than applying a flat rate to all eligible employees, the new system calculates SSP as the lower of 80% of average weekly earnings or the flat statutory rate, whichever produces the lower figure. This approach ensures that workers with lower incomes receive a proportionally fair rate while maintaining the standard £123.25 rate for those earning above that threshold.

For employers, this means reviewing payroll systems and ensuring they can accommodate the new calculation method. The shift from a simple flat-rate system to an earnings-linked approach requires more sophisticated processing but ultimately produces fairer outcomes for workers at different income levels.

What is the Sick Pay Entitlement for Employees?

Employee entitlements to SSP extend across several dimensions, encompassing eligibility criteria, duration limits, certification requirements, and the interaction between statutory and contractual sick pay schemes. Understanding these entitlements helps workers ensure they receive the support to which they are entitled while enabling employers to meet their obligations accurately and consistently.

Eligibility Criteria

Under current 2025/26 rules, employees qualify for SSP if they are classified as employed for tax purposes, earn at least £125 per week on average, and have been absent from work due to sickness for four or more consecutive days. Self-employed individuals, including those working through personal service companies, remain ineligible for SSP as they fall outside the PAYE system through which the benefit is delivered.

From April 2026, the eligibility framework simplifies considerably. Employees need only be employed for tax purposes and absent due to sickness to qualify. The earnings threshold and consecutive day requirements disappear, making SSP accessible to a significantly broader portion of the workforce. A single qualifying day now establishes a period of incapacity for SSP purposes, replacing the previous requirement of four consecutive days.

Duration and Limitations

SSP remains payable for a maximum period of 28 weeks in any single period of incapacity for work. This duration has remained consistent throughout the history of SSP and applies regardless of the changes introduced by the Employment Rights Act 2025. Once 28 weeks of SSP have been paid, the employee exhausts their entitlement for that particular period of incapacity and cannot receive further SSP until they have returned to work and subsequently fallen ill again.

For workers facing extended illness beyond 28 weeks, other benefits may become relevant, including Employment and Support Allowance (ESA) which provides support for those with health conditions affecting their capacity for work. The transition from SSP to ESA typically requires separate application and assessment processes operated by the Department for Work and Pensions.

Certification Requirements

No fit note (formerly sick note) is required for the first seven days of any period of sickness absence. Employees can self-certify their illness during this initial period, simply notifying their employer that they are unfit for work. This self-certification can be verbal or written according to the employer’s preferred reporting procedures, and no formal documentation is necessary.

After seven consecutive days of absence, employers may request a fit note from a GP or other appropriate healthcare professional to confirm the employee remains unable to work. These fit notes can recommend adjustments that might enable a return to work, such as reduced hours or modified duties, and employers are expected to consider such recommendations where reasonably practicable. For SSP purposes, the fit note provides evidence of continued incapacity beyond the self-certification period.

Transitional Provisions

Employees already receiving SSP before 6 April 2026 automatically become entitled to the new rate of £123.25 from that date. Importantly, if an employee’s average weekly earnings would result in a lower SSP rate under the new 80% calculation, they receive the flat rate of £123.25 instead, ensuring no employee loses out during the transition.

Timeline of SSP Changes

Understanding when specific changes take effect helps workers and employers plan for the transition to new SSP arrangements. The following timeline outlines the key dates and associated changes to statutory sick pay in the United Kingdom.

1. April 2025 – The 2025/26 tax year begins, bringing the current SSP rate of £118.75 per week into effect. Existing waiting period rules and earnings threshold requirements remain active.
2. 21 September 2025 – The critical date for absences that continue into April 2026. Employees whose sickness began on or before this date and remained continuous until 5 April 2026 face specific transitional provisions under the new rules.
3. 5 April 2026 – The final day under existing SSP rules. Employees whose long-running absence falls outside the transitional provisions can continue claiming under current arrangements.
4. 6 April 2026 – The Employment Rights Act 2025 changes take full effect. The weekly rate increases to £123.25, day one entitlement becomes active, and the Lower Earnings Limit is abolished. Transitional rules apply to certain ongoing absences.
5. April 2027 – The next scheduled annual review of SSP rates, with the rate potentially increasing in line with inflation and government policy.

What Is Established and What Remains Uncertain

While much about the SSP changes from April 2026 has been confirmed through official government guidance, some aspects remain subject to interpretation or await further clarification. Distinguishing between established facts and areas of uncertainty helps readers understand what they can rely upon and what may evolve as implementation progresses.

Understanding SSP in Context

Statutory Sick Pay operates within a broader framework of employment rights and social support systems. The changes taking effect from April 2026 reflect evolving government priorities around worker protection, the recognition of diverse employment patterns, and the desire to reduce the financial burden of illness on working people. These reforms come alongside other employment rights changes introduced by the same legislation, including protections around flexible working requests and carer leave provisions.

For workers, the expansion of SSP eligibility addresses longstanding concerns about the adequacy of support for those in lower-paid or less secure employment. Research has consistently indicated that workers without access to sick pay are more likely to attend work while ill, potentially spreading infection and prolonging their own recovery. By removing barriers to SSP access, the government aims to improve both individual welfare and public health outcomes.

For employers, particularly those relying heavily on part-time or casual workforces, the changes represent both an increase in costs and an opportunity to demonstrate commitment to employee wellbeing. Businesses with high rates of short-term absence may find the day one entitlement particularly impactful, while those employing many workers below the previous earnings threshold will see their obligations expand significantly.

The £123.25 weekly rate from April 2026 represents an increase of £4.50 from the current 2025/26 figure of £118.75. This increase, while modest, reflects the government’s commitment to maintaining the real value of SSP in the face of inflation and rising living costs. Further adjustments will likely follow in subsequent years as rates continue to be reviewed annually.

Key Sources and Official Guidance

The weekly rate of Statutory Sick Pay is increasing to £123.25 from 6 April 2026. This change applies across Great Britain and Northern Ireland, with employees entitled to receive payment from the first day of any period of sickness absence.

— HM Revenue and Customs official guidance on SSP changes

Workers seeking to verify their SSP entitlement or understand how the changes affect their specific circumstances should consult official government resources. The gov.uk statutory sick pay page provides comprehensive information about current and forthcoming rates, eligibility requirements, and employer obligations. For advice on workplace rights more generally, the Acas guidance on SSP offers practical support for both employees and employers navigating the transition to new arrangements.

The official government factsheet on statutory sick pay provides detailed information about the Employment Rights Act 2025 changes, including guidance on transitional provisions and employer compliance requirements. Business-focused guidance is available through business.gov.uk, which specifically addresses the practical implications of the April 2026 changes.

What Happens Next

Workers currently eligible for SSP should familiarize themselves with the forthcoming changes, particularly the day one entitlement that takes effect from April 2026. Understanding these rights enables employees to ensure they receive appropriate support during periods of illness without needing to meet previous waiting period requirements or earnings thresholds.

Employers should review their payroll systems, absence management procedures, and HR documentation to prepare for the transition. Ensuring compliance with the new rules from 6 April 2026 requires proactive preparation, particularly given the expanded eligibility criteria and modified calculation methods. For workers with questions about how SSP integrates with company sick pay schemes, seeking clarification from HR departments or union representatives provides valuable personalized guidance.

Those receiving Universal Credit may find SSP affects their benefit calculations, and claimants should review how these changes interact with their overall financial situation. For comprehensive information about benefit interactions, the DWP Universal Credit Bank Account Checks – Key Facts for Claimants resource provides relevant guidance. Additionally, Pip Claimants DWP Holiday Rules – How Long Can You Go Abroad? offers information about benefit rules affecting those with health conditions that may interact with SSP eligibility.

Frequently Asked Questions