Abbreviations

SSP    Statutory Sick Pay

QDs   Qualifying Days

NICs  National Insurance Contributions

Rates of SSP

From 6 April 2026 all eligible employees will be entitled to SSP regardless of income. SSP will be paid at 80% of normal weekly earnings or the uprated weekly flat rate of £123.25, whichever is lower.

Qualifying Days

These are the only days you can pay SSP for. They are usually the days of the week your employee normally works. Bank Holidays do not alter the normal pattern of QDs.

SSP Recovery

SSP is no longer government funded and has to be paid for by the employer.