Statutory Sick Pay (SSP) rates change annually with each fiscal year, affecting how much employers must pay staff who are off sick. The rates for the 2025/26 tax year have now been confirmed by HMRC.
Below, we explain exactly what the new SSP rates for 25/26 are, outline employee eligibility, and provide clear examples to help you accurately calculate sick pay for your employees!
How much is SSP in 2025/26?
The statutory minimum sick pay (SSP) rate changes each year, and for the 2025/26 tax year, the new weekly rate of £118.75 applies from 6 April 2025—an increase of £2 per week on the previous year’s rate.
You must pay at least this minimum amount, but you’re free to provide higher sick pay through your own company schemes if you choose.
To determine how much SSP an employee receives per day, you’ll divide the weekly figure (£118.75) by the employee’s usual working days in a week (known as ‘qualifying days’). Use the following table to check the correct daily SSP amounts:
| Unrounded daily rates | Number of qualifying days in a week |
| £16.9642 | 7 |
| £19.7916 | 6 |
| £23.75 | 5 |
| £29.6875 | 4 |
| £39.5833 | 3 |
| £59.375 | 2 |
| £118.75 | 1 |
How to calculate SSP payments
Here’s an example of how to use the daily rates to calculate SSP:
- If an employee normally works 5 qualifying days per week (e.g., Monday–Friday), their daily rate is £23.75.
- If they were off sick for 6 days, given the 3-day waiting period, they’ll receive SSP for 3 days.
- That would make their SSP payment: 3 days x £23.75 per day, totalling £71.25.
SSP eligibility
Employees qualify for SSP if they meet the following conditions:
- Have an employment contract
- Have done some work under their contract
- Earn an average of at least £125 per week
- Have been ill for at least 4 calendar days in a row (including non-working days)
- Provide notice and proof of illness when needed
Let us handle your SSP calculations for 2025/26
Just Payroll Services updates your SSP rates automatically, making sure you’re always compliant with current regulations.
Whether you’re looking for payroll outsourcing or payroll software for your team, we handle SSP calculations for any type of sick pay scheme.
Speak to us today to find out how we can help.