Small Business Accountants

What is Statutory Sick Pay?

Statutory Sick Pay (SSP) is the minimum amount a UK employer must pay an eligible employee who is off sick. From 6 April 2026 the weekly rate is £123.25 or 80% of average weekly earnings, whichever is lower, payable for up to 28 weeks. Waiting days and the Lower Earnings Limit threshold were removed, so SSP is payable from day one with no minimum earnings requirement.

What is Statutory Sick Pay (SSP) for Employees? - GoForma Small Business | UK Accountants & Tax Advisors
This article is part of our Small Business Accountants guide — your essential resource for running a small business.

<p>Statutory Sick Pay (SSP) is the amount of money mandated by law that every employee must be paid if they are too sick to work. Employees have to meet certain eligibility criteria to qualify for SSP.</p>

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