Each new financial year brings an update to statutory sick pay (SSP), and 2025/26 is no exception!
Here are the latest SSP rates for 2025/26, along with wider guidance and eligibility criteria, to make it easier to check how much you’ll need to pay staff who are off due to illness.
SSP rates 2025/26
From April 6 2025, the SSP weekly rate is £118.75. That’s an increase of £2 per week from the 2024/25 tax year.
This rate it set by the government, and while you can pay more in a company sick pay scheme if you wish, you can’t pay below the rate of £118.75 per week.
The amount you must actually pay an employee for each day they’re off work on sick leave due to illness (the daily rate) depends on the number of ‘qualifying days’ they work each week. The daily rates are as follows:
| 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 use the SSP unrounded daily rates
A qualifying day for SSP is a day that an employee would normally work, excluding the first three days. These first three days are called “waiting days” and you aren’t legally required to pay SSP on these days unless the employee has received sick pay in the past eight weeks.
The daily rate an employee gets paid depends on how many days they work in a week and how many of those days are taken as sick leave. Here’s how that might look in practice:
Jenny is sick for 5 days and has 5 qualifying days per week. As the first three days are unpaid, she receives 2 days SSP at a rate of £23.75 each, totalling £47.50. If Jenny’s sickness continues for a further 5 days after, she’ll receive £118.75 for that period (5 days at £23.75).
Or there’s Mark, who’s sick for 10 days and has 6 qualifying days per week. Factoring in his waiting days, he’ll receive 7 days’ pay at the SSP daily rate of £19.7916, totalling £138.54 for his period of absence.
Who's eligible for SSP?
An employee or worker is eligible for statutory sick pay if they:
- Have an employment contract
- Have done some work under their contract
- Earn an average of at least £125 per week (known as the Lower Earnings Limit (LEL))
- Note that the LEL has increased from £123 in 2024/25.
- Have been ill for at least 4 calendar days in a row (including non-working days)
- Provide notice and proof of illness when needed
Automate your 2025/26 SSP calculations
Statutory sick pay needn’t be complicated. With Cintra, your rates and thresholds are always up-to-date with the latest legislation, and your calculations fully automated—so you never have to worry about staying compliant.
Whether you outsource payroll or need in-house payroll software, you’re covered across all your occupational sick schemes! Get in touch to find out more.
