Sick Pay

How much is SSP in 2026?

From 6 April 2026, SSP is the lower of:

• 80% of the employee's average weekly earnings (AWE), or
• £123.25 per week (the flat rate for 2026/27)

Whichever number is smaller — that's what they get. This means higher earners receive the flat rate, and lower earners receive a proportionate amount based on actual earnings.

What this looks like for your team:

Employee	Weekly earnings	80% of AWE	SSP payable
Head chef	£600	£480	£123.25 (flat rate is lower)
Full-time server on NLW	£476	£381	£123.25 (flat rate is lower)
Part-time server	£150	£120	£120.00 (80% is lower)
Weekend KP	£80	£64	£64.00 (80% is lower)

Under the old rules, the weekend KP earning £80/week wouldn't have qualified for SSP at all — they were below the £125 earnings threshold. They're now covered.

SSP can be paid for up to 28 weeks.

Source: GOV.UK — Statutory Sick Pay changes

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When does SSP start?

From 6 April 2026, SSP is payable from the first qualifying day of sickness absence. The old three-day waiting period — where employees were off sick but received nothing — has been removed.

This applies to all sickness absences that start on or after 6 April 2026. For absences that started before this date, the transitional rules apply (see below).

Source: ACAS — Statutory Sick Pay

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Do zero-hours workers get sick pay?

Yes, provided they meet the eligibility criteria. From April 2026, the earnings threshold has been removed entirely, so the main requirements are:

• They're classed as an employee for tax purposes (paid through PAYE)
• They have at least one qualifying day of sickness absence
• They've notified their employer in line with the sickness policy

The key question for zero-hours workers is whether they have qualifying days. If they'd accepted a shift and then called in sick, that's a qualifying day and SSP applies. If no shift was offered or accepted, there's no qualifying day — no SSP is due.

Use recent rota history and accepted shifts to determine qualifying days, and apply the approach consistently across the team.

Source: GOV.UK — Employees who do not qualify for SSP

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How is SSP calculated?

Two steps:

Step 1: Work out average weekly earnings (AWE)

Take the employee's earnings over the 8 weeks before the absence started. Include basic pay, regular overtime, and any other payments through PAYE. Divide by 8.

Step 2: Apply the rate

SSP is the lower of 80% of their AWE or £123.25. Then divide the weekly amount by the number of qualifying days in the week to get the daily rate.

Example: SSP is £123.25/week. The employee has 5 qualifying days. Daily rate = £24.65. One day off sick = £24.65 in SSP.

Example: A part-time worker earns £150/week and has 3 qualifying days. SSP = £120/week (80% of £150). Daily rate = £40.00.

Payments are rounded up to the nearest penny where the calculation produces a fraction.

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How long can you get SSP for?

SSP can be paid for a maximum of 28 weeks for any one period of sickness, including linked periods of absence (see below).

What happens when SSP runs out?

After 28 weeks, SSP stops. The employee may be able to claim Employment and Support Allowance (ESA) or Universal Credit from the Department for Work and Pensions. As the employer, you need to provide them with an SSP1 form so they can apply.

If someone has a long-term health condition, this is also the point where you should be considering reasonable adjustments, phased returns, or whether the role can be held open. It's worth getting specific HR advice for prolonged absences.

Source: GOV.UK — SSP1 form

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Do I need a fit note for one day off?

No. Employees can self-certify for the first 7 calendar days of sickness. They just need to tell you they're ill, in line with your sickness notification policy.

From day 8 onwards, they need a fit note (formerly a sick note) from a doctor or other authorised healthcare professional. If they haven't provided one and you've requested it, you can withhold SSP from day 8 until it arrives.

Source: GOV.UK — Fit notes

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What does day-one SSP mean for hospitality costs?

This is the change that'll be felt most. Under the old rules, a one- or two-day illness cost nothing in SSP — the waiting period absorbed it. Now every single day of absence triggers a payment.

Your bartender calls in sick on Saturday, comes back Monday. Under the old rules: zero SSP. Under the new rules: SSP is payable for Saturday (and Sunday, if that's a qualifying day).

For a venue with 20+ staff, short-term absences will generate SSP costs that didn't exist before. It's not dramatic per absence — often single-digit pounds for a day — but across a year, particularly through winter when illness runs through kitchens, it adds up.

Can you reclaim SSP from HMRC?

In most cases, no. The old employer recovery scheme ended in 2014 and the temporary COVID rebate closed in 2022. SSP is a direct business cost.

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What are linked periods of sickness?

If an employee is off sick, comes back, and then falls ill again, the two absences may be "linked." Linked periods are treated as one continuous absence for SSP purposes.

Under the current rules, absences are linked if they're separated by 56 days or fewer. This matters because:

• The 28-week SSP limit carries over across linked periods
• The AWE calculation from the first absence carries forward (you don't recalculate)

In hospitality, where someone might have a recurring back problem or a condition that flares up during busy periods, tracking absence patterns helps you understand your SSP exposure.

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What are the transitional rules for absences spanning 6 April 2026?

If someone was already off sick before 6 April and their absence continued past that date:

Serving waiting days on 6 April: SSP becomes payable from 6 April if it's a qualifying day.

Already receiving SSP before 6 April: They continue at the new flat rate of £123.25 — even if 80% of their AWE would give them less. This "transitional protection" prevents anyone's payment going down. It lasts until they return to work, exhaust 28 weeks, or their employment ends.

Earning below the old £125 threshold and off sick on 6 April: They become eligible for SSP from 6 April for any qualifying days from that date.

Absence starting on or after 6 April: New rules apply in full.

Source: GOV.UK — SSP transitional guidance

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Can I be sacked for being off sick?

Being off sick doesn't make someone immune from dismissal, but it doesn't remove their employment rights either. Key points:

Short-term absences: Persistent short-term absence can be managed through a documented absence policy. If someone has a pattern of frequent sickness, you can follow your disciplinary or capability procedure — but it needs to be fair, consistent, and documented.

Long-term sickness: Dismissing someone on long-term sick leave carries significant risk. You'd need to show you've obtained medical evidence, considered reasonable adjustments, explored alternative roles, and followed a fair process. From 2026, unfair dismissal protections are being extended (the qualifying period is being reduced), making this even more important to get right.

Disability: If the illness amounts to a disability under the Equality Act 2010, the employer has a duty to make reasonable adjustments. Dismissing someone because of a disability-related absence without proper consideration could be discrimination.

The safe approach: have a written sickness absence policy, apply it consistently, take HR advice before dismissing anyone on sick leave.

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Does holiday accrue during sick leave?

Yes. Holiday continues to accrue while someone is off sick. And if they couldn't take their holiday because of the illness, they're entitled to carry it over into the next leave year. This can add up during long-term absences.

For the full picture on carry-over and accrual, see our Holiday & Leave guide.

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Should I update my sickness absence policy?

Almost certainly. If your current policy references waiting days, an earnings threshold, or specific SSP amounts from before April 2026, it's out of date.

A good sickness absence policy covers:

• Notification procedure — who to contact, by when, how (call, text, app)
• Self-certification — for the first 7 days
• Fit note requirements — from day 8
• Return-to-work process — brief conversation, documented
• Absence management — what triggers a review (e.g. 3 absences in 3 months)
• SSP entitlement summary — updated for April 2026 changes
• Contractual sick pay — if you offer it

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What is the Fair Work Agency?

The Fair Work Agency (FWA) is a UK government enforcement body established in April 2026 under the Employment Rights Act 2025. It has powers to investigate and enforce compliance with SSP, holiday pay, tipping regulations, and other employment rights.

Previously, SSP disputes went through HMRC — slowly and with limited consequences. The FWA is designed to be more proactive, with the ability to issue penalties for non-compliance.

For venues doing the right thing, this changes nothing day-to-day. For anyone who's been telling zero-hours staff they "don't qualify" for sick pay, the risk has increased.

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National Minimum Wage rates from April 2026

Since SSP for lower earners is now tied to actual earnings, here are the current wage rates for context:

Age band	Rate from 1 April 2026
21+ (National Living Wage)	£12.71/hour
18 to 20	£10.85/hour
16 to 17	£8.00/hour
Apprentice (first year / under 19)	£8.00/hour
Accommodation offset	£11.10/day

SSP impact by hours worked (at NLW, £12.71/hour):

Weekly hours	Weekly earnings	SSP payable
37.5 (full-time)	£476.63	£123.25 (flat rate)
25	£317.75	£123.25 (flat rate)
15	£190.65	£123.25 (flat rate)
10	£127.10	£101.68 (80%)
5	£63.55	£50.84 (80%)

Source: GOV.UK — National Minimum Wage rates

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Key dates

Date	What changed
6 April 2026	SSP from day one. Earnings threshold removed. 80%-or-flat-rate calculation. Fair Work Agency launched. Holiday record-keeping duty begins.
October 2026 (expected)	Guaranteed hours for zero-hours workers. Strengthened tipping enforcement.
2027 (expected)	Unfair dismissal becomes a day-one right (reduced qualifying period).

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