Statutory Sick Pay (SSP)
The statutory minimum an eligible employee may receive when unable to work because of sickness.
What is Statutory Sick Pay?
Statutory Sick Pay is the legal minimum sick pay for eligible employees. From 6 April 2026 it is payable from the first full day of sickness and is the lower of 80% of average weekly earnings or £123.25 a week.
Transitional rules can apply to sickness spanning the April 2026 change.
What matters
Start with the rule
Statutory Sick Pay is the legal minimum sick pay for eligible employees. From 6 April 2026 it is payable from the first full day of sickness and is the lower of 80% of average weekly earnings or £123.25 a week.
Write down the decision
Keep the policy, dates, calculation inputs and decision together so another person can understand what happened.
Check the current source
SSP changed materially on 6 April 2026. Use current HMRC guidance, especially for absences spanning that date.
A practical checklist
For a small team, a short repeatable process beats an impressive policy nobody follows.
- Record the sickness dates and qualifying working days
- Calculate average weekly earnings using the official method
- Apply the correct tax-year rules
- Keep fit-note and payroll evidence appropriately
- Explain any company sick pay separately
Where software helps — and where it does not
HollyHR can keep the relevant people record, dates, documents, leave and working pattern in one place. It cannot decide a legal, medical or employee-relations question for you.
SSP changed materially on 6 April 2026. Use current HMRC guidance, especially for absences spanning that date.
Check the source, not just our summary
Rules and product pages change. These are the first-party references behind this page.
Questions people ask
Is this legal advice?
No. It is a practical summary for UK small teams. Check the linked official guidance and take qualified advice for a specific or disputed case.
Why keep the source with the calculation?
Rates and rules change. Recording the inputs, date and source makes the answer reviewable instead of becoming an unexplained number in a spreadsheet.
Can HollyHR track this?
HollyHR can hold the underlying employee, working-pattern, leave and document records. It does not present itself as a legal-advice engine.
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Keep reading: SSP calculation guide · Sickness absence