UK statutory sick pay in 2026: what should I receive?

The short answer: no three waiting days under the new rules

For an eligible sickness absence under the rules from 6 April 2026, statutory sick pay (SSP) starts with the first full qualifying day. The old minimum-earnings threshold and three waiting days have been removed. For 2026–27 the weekly amount is the lower of £123.25 and 80% of your average weekly earnings, before tax and National Insurance. It can be paid for up to 28 weeks. A company sick-pay scheme may pay more: check whether its amount includes SSP rather than assuming SSP is an extra payment on top. The examples below concern new absences after 6 April, not a continuous absence already receiving SSP before that date.

Check eligibility before calculating the amount

You must have started work, be employed for tax purposes and normally report your inability to work by the employer's deadline, or within seven days if it has not set one. Agency workers can qualify; being part-time or a new starter without eight weeks of payslips does not automatically exclude you. Genuinely self-employed work does not qualify, but having other self-assessed income does not by itself settle the status of your PAYE job. Receiving Statutory Maternity Pay or having used the maximum SSP entitlement can affect eligibility. Repeated absences may be linked when they meet the statutory conditions, so bring earlier sickness dates if you have been off before.

Work out the weekly rate and the qualifying days

Ask payroll for the average weekly earnings (AWE), the earnings period and the agreed qualifying days. AWE normally uses an eight-week earnings period; payroll must use the appropriate method for a recent starter. Calculate the weekly rate as min(£123.25, AWE × 0.80). For a fixed weekly pattern, divide that rate by the number of qualifying days in the week and multiply by the full qualifying days missed. Use HMRC's applicable daily rates and penny-rounding method where division produces fractions. Qualifying days are days you would have worked, not every calendar day you are ill. With an irregular rota, agree which days qualify instead of automatically dividing by five or seven. Working part of a day does not make it a full SSP sickness day.

Complete example: three missed days in a five-day week

Assume you normally work Monday to Friday, have verified AWE of £400 and qualify for SSP. You are ill before Thursday's shift and return on Tuesday, missing Thursday, Friday and Monday. £400 × 80% = £320, which is above £123.25, so the weekly SSP rate is £123.25. The daily rate is £123.25 ÷ 5 = £24.65. Three qualifying days give £24.65 × 3 = £73.95 gross SSP, even though the illness spans five calendar days. There are no three waiting days to subtract. If payroll paid £0 solely because it applied the old waiting period, the disputed SSP is £73.95. Contractual top-ups and normal pay for days actually worked are separate figures.

Complete example: a low-paid, two-day working week

Assume your fixed qualifying days are Tuesday and Thursday, your verified AWE is £100 and you are eligible. You miss Thursday as a full sickness day. £100 × 80% = £80, below £123.25, so the weekly SSP rate is £80. Dividing by two qualifying days gives £40 per day. You should receive £40 gross SSP for Thursday, not £16 obtained by dividing by five, and not £0 because your AWE is below the old earnings threshold. If both Tuesday and Thursday are full sick days in that week, the total is £80. This example does not determine eligibility or the qualifying-day arrangement for a casual worker with no fixed pattern.

Prepare proof, including any April transition

Keep the sickness notification, rota, first and last sick dates, recent payslips and the company sick-pay policy. For seven calendar days or less you normally self-certify; more than seven consecutive calendar days, including days off, requires a fit note. A continuous absence that started before 6 April 2026 needs the transition rules: some workers already receiving SSP retain the £123.25 flat rate rather than suffering a reduction to 80% of AWE. Do not retrospectively apply the new first-day rule to all days before 6 April. If the employer says you do not qualify, request form SSP1 and the exact reason; GOV.UK says the form must be sent within seven days of the first sick day for someone who does not qualify.

A message you can adapt for payroll

Write: “I was off sick from [date] to [date] and notified [person] on [date]. My qualifying days were [days]. Please confirm the AWE, earnings period, weekly rate and number of qualifying days used. My calculation is [weekly rate] ÷ [qualifying days per week] × [days missed] = [amount] gross SSP. The absence began after 6 April 2026; please explain any waiting days or earnings threshold used and correct the item if applied in error. Please also identify any contractual sick-pay top-up separately.” Attach the rota and payslip rather than medical details that are unnecessary for the calculation. Change the transition sentence if the absence began earlier.

If the correction is refused

First ask the employer for its written decision and calculation. If the SSP eligibility or amount dispute remains unresolved, contact HMRC's Statutory Payment Dispute Team on 0300 322 9422, Monday to Friday 8:30am–5pm, excluding bank holidays. Explain the disputed dates and amount and have the employer's details, payslips, sickness notice and decision ready. HMRC handles the statutory payment issue; an unpaid company top-up is a separate contractual-pay dispute. Keep a copy of what you send and of the response. A complaint to payroll or HMRC should not be assumed to preserve any separate employment tribunal deadline for contractual pay.

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