Statutory Sick Pay 2026–2027: Key Facts for Employers

Statutory Sick Pay (SSP) is the minimum amount UK employers must pay employees who are unable to work due to illness.

For the 2026–2027 tax year, the rate is £123.25 per week or 80% of average weekly earnings (whichever is lower), payable for up to 28 weeks. (gov.uk)

From 6 April 2026:

• SSP is paid from the first day of sickness
• the minimum earnings threshold has been removed, allowing more employees to qualify

Correct SSP calculation and reporting in PAYE payroll is essential to avoid HMRC penalties. We can help your business: set up payroll, calculate SSP correctly, and ensure full HMRC compliance, so you can focus on growing your compan