In this guide

SSP eligibility

From 6 April 2026, the earnings threshold was removed and SSP became payable from the first full day of sickness for eligible employees. Check employment status, absence dates and qualifying days against the current rules.

SSP through payroll

For 2026 to 2027, the weekly rate is the lower of £123.25 or 80% of average weekly earnings. Calculate the daily amount using the employee’s qualifying days, include it in payroll and report the payment.

SSP records

Keep sickness dates, fit notes or other evidence where required, payroll calculations and the information provided to the employee.

Official sources

Rates and deadlines can change. Use these links to check a rate, deadline or eligibility rule.

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