Statutory Sick Pay is changing in ways that will be felt most acutely by employers from April 2026. While SSP has always been an employer-funded obligation, confirmed reforms under the Employment Rights Act 2025 expand eligibility, bring payment forward to day one and change how SSP is calculated for lower-paid staff.
For employers with part-time workers, variable hours staff or frequent short-term absence, these reforms increase payroll exposure and reduce discretion in how sickness is managed. The changes are settled and time-bound, which means preparation is no longer optional.
How much is SSP a week?
From 6 April 2026, Statutory Sick Pay is set at £123.25 per week.
This figure represents the maximum weekly amount. SSP is paid at the lower of £123.25 or 80% of the employee’s Average Weekly Earnings. Average Weekly Earnings continue to be calculated over the eight weeks before the relevant date and only earnings subject to National Insurance are included.
SSP is paid by the employer and treated as taxable pay. Income Tax and National Insurance are deducted through payroll in the same way as ordinary wages. Employers may offer enhanced sick pay, but statutory entitlement sets the minimum floor.
How long do you get SSP for?
SSP remains payable for a maximum of 28 weeks for any one period of sickness, including linked absences.
The move to day-one SSP does not extend the overall duration of entitlement. Once the 28-week limit is reached, SSP ends even if the employee remains unfit for work. For employers, this point often coincides with capability processes, adjustments or longer-term workforce planning decisions.
How much is SSP per month?
SSP is not paid as a fixed monthly amount. Payment depends on qualifying days and payroll frequency.
As a rough illustration only, £123.25 per week equates to around £535 per month. In practice, monthly SSP payments vary according to pay cycles and the number of qualifying days in the period. For lower-paid staff, SSP may fall below the flat rate where 80% of Average Weekly Earnings produces a lower figure.
Employers should avoid relying on monthly SSP estimates when modelling cost exposure.
SSP eligibility criteria
From 6 April 2026, the Lower Earnings Limit is removed for SSP. Eligibility no longer depends on earnings level.
All employees qualify for SSP where they are classed as employees for payroll purposes and are absent due to sickness. This change brings many part-time, casual and lower-paid workers into SSP entitlement for the first time.
Sickness notification rules remain in force. Where an employee fails to follow reporting procedures, SSP can be delayed until proper notice is given.
The removal of the earnings threshold applies only to SSP. The Lower Earnings Limit continues to apply to most other statutory payments, including maternity and paternity pay.
How long can you claim SSP?
SSP can be claimed for up to 28 weeks in total, even where sickness is intermittent, provided the absences are linked.
Separate absences are treated as one continuous period where they occur within 56 days of each other. Once entitlement is exhausted, it does not reset unless the employee has returned to work for a sufficient period.
For employers, repeated short absences can therefore accumulate into a full SSP entitlement more quickly than anticipated.
SSP qualifying days
Qualifying days are the days an employee normally works under their contract. SSP is payable only for those days.
From 6 April 2026, SSP is payable from the first qualifying day of sickness. The three waiting days are removed and a Period of Incapacity for Work now starts on day one.
This change has a direct cost impact for employers with short, sporadic sickness absence, particularly where staff take one- or two-day absences.
What is SSP on a payslip?
SSP must appear on the employee’s payslip as a separate line entry, usually labelled “Statutory Sick Pay” or “SSP”.
It counts as taxable pay and deductions apply as normal. Where SSP and normal wages are paid in the same period, they should be clearly separated to avoid confusion or disputes.
For lower-paid staff, SSP amounts may vary between pay periods due to the 80% earnings calculation.
What is the SSP1 form?
The SSP1 form is used where SSP is not payable or where entitlement has ended. It explains why SSP has stopped and enables the employee to claim alternative state support.
Under the April 2026 regime, SSP1 issuance becomes more frequent and more time-sensitive. Delays are a common source of complaints and can quickly escalate into wider disputes.
Author
Gill Laing is a qualified Legal Researcher & Analyst with niche specialisms in Law, Tax, Human Resources, Immigration & Employment Law.
Gill is a Multiple Business Owner and the Managing Director of Prof Services Limited - a Marketing & Content Agency for the Professional Services Sector.
