What changed on 6 April 2026
No waiting days
SSP is paid from the first qualifying day of sickness.
No earnings threshold
Employees earning under £129 a week now qualify.
80% rule
Low earners get 80% of average weekly earnings.
Sick leave and sponsored workers
Sick leave is an accepted reason for a sponsored worker’s pay to drop, but you must still report unpaid or reduced-pay absence of more than 4 weeks in a year. A payroll provider will work out the SSP dates and amounts for you, but the report to UKVI stays the sponsor’s duty.
Frequently asked questions
How much is Statutory Sick Pay in 2026/27?
SSP is £123.25 a week, or 80% of the employee’s average weekly earnings if that is lower, for up to 28 weeks.
What changed for SSP in April 2026?
From 6 April 2026 the three unpaid waiting days were abolished, so SSP is payable from the first qualifying day of sickness. The lower earnings limit was also removed, so low-paid employees now qualify and are paid 80% of their average weekly earnings.
How is the daily rate of SSP calculated?
Divide the weekly SSP rate by the number of qualifying days in the week — the days the employee normally works — then multiply by the number of qualifying days they were off sick.
What are linked periods of sickness?
If two periods of sickness are 8 weeks (56 days) or less apart, they link and are treated as one. The 28-week maximum runs across linked periods.
Can employers reclaim SSP?
No. Employers can no longer reclaim SSP from HMRC, so it is a direct cost to the business.
Do I have to pay more than SSP?
Only if the contract provides for company sick pay. SSP is the legal minimum; any contractual sick pay must be at least the SSP amount.
Official sources
- Statutory Sick Pay: employer guide — entitlement
- Statutory Sick Pay: manually calculate your employee’s payments
- Rates and thresholds for employers 2026 to 2027
Rules and fees checked September 2026. Immigration rules change often — this tool gives general information, not legal or immigration advice. For advice on an individual case, speak to a regulated immigration adviser or one of the firms listed here.