How much sick pay am I entitled to?

From April 2026, all employees are entitled to Statutory Sick Pay (SSP) of £123.25/week from their first day of illness — there are no longer any waiting days or minimum earnings requirements. Your employer may also offer enhanced (contractual) sick pay above SSP — this is a contractual right and varies by employer. Check your employment contract or staff handbook.

How long can you get sick pay in the UK?

SSP can be paid for up to 28 weeks per period of incapacity. After 28 weeks, SSP stops. You may then be eligible to claim Employment and Support Allowance (ESA) or Universal Credit. If your employer offers enhanced sick pay, this usually applies for a shorter period (e.g. 4 weeks full pay, then 4 weeks half pay) before dropping to SSP.

Do I get sick pay from day one?

Yes — from April 2026, SSP is payable from day one of illness. The previous 3 waiting days rule has been abolished. If your employer offers enhanced sick pay, check your contract for when it starts — most enhanced schemes also begin from day one.

What is enhanced sick pay?

Enhanced sick pay (also called company sick pay or occupational sick pay) is anything above the statutory SSP minimum. Your employer might offer: full pay for the first 4 weeks of illness, then SSP; or half pay for a set period; or a combination. This is contractual — it is not a legal requirement but must be applied consistently to avoid discrimination claims.

Do self-employed workers get sick pay?

No — self-employed workers do not qualify for Statutory Sick Pay. If you cannot work due to illness or disability, you may be able to claim Employment and Support Allowance (ESA) — a government benefit for people too ill to work. Universal Credit also has a sick/disability element. Income protection insurance is the commercial alternative to replace lost earnings.

What is the SSP rate for 2026/27?

The SSP rate for 2026/27 is £123.25 per week, giving a daily rate of £24.65 (£123.25 ÷ 5 qualifying days). There is no longer an earnings threshold — all employees qualify regardless of how much they earn. However, low earners receive 80% of their weekly earnings if that is less than £123.25/week.

Can an employer reclaim SSP from HMRC?

No — employers can no longer reclaim SSP from HMRC (the Percentage Threshold Scheme was abolished in 2014). SSP is a cost borne entirely by the employer. However, SSP paid to employees is deductible as a business expense for corporation tax purposes.

Sick Pay Calculator 2026/27 — How Much Are You Owed?

Calculate sick pay for employees — SSP at £123.25/week from day one, plus any enhanced contractual sick pay. Covers full pay, half pay, and custom schemes. Self-employed guidance included. Updated for 2026/27.

Sick Pay in the UK: What You're Entitled To

Sick pay in the UK operates at two levels: the statutory minimum that every employer must pay (SSP), and enhanced contractual sick pay that better employers offer above the minimum. Understanding both helps employees know their rights and employers manage absence costs.

Statutory Sick Pay (SSP) — Key Facts 2026/27

Rule	Position from April 2026
Weekly rate	£123.25
Daily rate (5-day week)	£24.65
Waiting days	None — payable from day 1
Earnings threshold	None — all employees qualify
Low earner cap	80% of weekly earnings if less than £123.25
Maximum duration	28 weeks per period of incapacity
Can employer reclaim?	No — full cost falls on employer

Enhanced Sick Pay: What Employers Offer

There is no legal requirement to offer enhanced sick pay beyond SSP. However, many employers offer more to attract and retain staff. Common enhanced sick pay policies:

Full pay for X weeks, then half pay for Y weeks, then SSP — most common in public sector and large employers
Full pay for short absences — some employers pay full salary for the first 5–10 sick days before dropping to SSP
Contractual sick pay equal to SSP — some employers simply confirm they pay SSP with no enhancement

Enhanced sick pay must be applied consistently — applying it differently to different employees without objective justification can amount to discrimination.

Sick Pay and the Bradford Factor

Frequent short-term absences generate a higher Bradford Factor score than a single long illness with the same total days. If you manage absence, track the Bradford Factor alongside sick pay costs to identify patterns.

Sick Pay Worked Example: SSP + Enhanced Combined

Scenario: Tom earns £28,000/year (£538.46/week). His contract gives him 4 weeks full pay then SSP. He is off sick for 8 weeks.

Week	Pay type	Weekly amount
Weeks 1–4	Enhanced — full pay	£538.46
Weeks 5–8	SSP (flat rate)	£123.25

Total sick pay: (4 × £538.46) + (4 × £123.25) = £2,153.84 + £493.00 = £2,646.84. The employer bears all of this — SSP cannot be reclaimed from HMRC.

How to Design an Enhanced Sick Pay Policy

If you want to offer more than SSP, the most common structures by employer size:

Policy type	Typical structure	Who uses it
Basic enhancement	SSP from day 1 (no enhancement)	Small businesses, tight margins
Short-term full pay	Full pay for 1–2 weeks, then SSP	SMEs trying to compete
Service-linked	1 month full pay after 1 year; 2 months after 3 years	Professional services, finance
Sector standard	3 months full pay, 3 months half pay	Public sector, large employers

Whatever you choose, write it in the employment contract — verbal policies are unenforceable. Apply the policy consistently to avoid discrimination claims.

Return to Work: What Employers Must Do

Conduct a return-to-work interview — not disciplinary, just a conversation to understand the absence and check fitness
Agree any phased return or reasonable adjustments if needed (disabled employees may require adjustments under the Equality Act)
Update your SSP records — keep a record of SSP paid for at least 3 years (HMRC can audit)
Issue an SSP1 form if SSP ended before 28 weeks — the employee needs this to claim ESA
Reset the Bradford Factor clock if the period of incapacity has been properly closed

Self-Employed: No SSP — What Are Your Options?

Self-employed workers do not qualify for SSP. If you cannot work due to illness, your options are:

Employment and Support Allowance (ESA) — a government benefit for people too ill to work. The basic rate is £90.50/week (limited capability group). Claim via Universal Credit or as a legacy ESA claim.
Income protection insurance — commercially available, replaces 50–70% of income after a deferred period. Premiums depend on age, occupation, and deferral period. This is the main alternative to SSP for sole traders and company directors.
Critical illness cover — pays a lump sum on diagnosis of specified serious conditions; different from income protection.

For Employers: Managing Sick Pay Costs

SSP is a direct employer cost — HMRC no longer reimburses it. The UK average is 4.4 sick days per employee per year (CIPD 2024). At £24.65/day (5-day week), that is approximately £108 per employee per year in direct SSP cost — before cover, lost output, and management time.

Strategies to manage absence costs:

Track Bradford Factor scores to identify frequent short-term absence patterns
Consider group income protection (IP) insurance for long-term illness — insurers pay 50–75% of salary after a deferred period, reducing your exposure to extended occupational sick pay
Conduct return-to-work interviews consistently — evidence suggests they reduce absence frequency
Budget SSP as part of total headcount cost using the employee cost calculator

Sick Pay Calculator 2026/27

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