Statutory Sick Pay (SSP) pays up to 28 weeks at £123.25 a week, or 80% of average weekly earnings if that is lower, from 6 April 2026. Statutory Maternity Pay (SMP) lasts 39 weeks: 90% of earnings for six weeks, then the lower of £194.32 and 90% of earnings.
Statutory Sick Pay in 2026/27
SSP is the lower of £123.25 a week and 80% of your average weekly earnings. It lasts up to 28 weeks. To get a daily rate, divide the weekly amount by your qualifying days, the days you are normally required to work. GOV.UK daily rates run from £17.61 for a seven-day week to £123.25 for one qualifying day.
Rates change each April, so check GOV.UK for the figure in force. Since April 2026, SSP has been described as payable from the first day of sickness, with no waiting days. That detail comes from secondary sources, so confirm it on GOV.UK. Eligibility rules apply, including notifying your employer, and your contract may pay more.
Worked SSP example
Someone works five days a week and is off sick for 10 qualifying days at the standard rate:
| Item | Result |
|---|---|
| Daily rate (£123.25 divided by 5) | £24.65 |
| Days paid | 10 |
| Total SSP | £246.50 |
| Maximum for 28 weeks | £3,451.00 |
If average weekly earnings were £120, 80% is £96 a week, so the same 10 days would pay £192.00.
Statutory Maternity Pay in 2026/27
SMP is paid for up to 39 weeks. The first six weeks pay 90% of your average weekly earnings with no cap. The next 33 weeks pay the lower of £194.32 and 90% of your average weekly earnings, from 5 April 2026. SMP is paid through payroll, so tax and National Insurance are deducted.
Worked SMP examples
| Average weekly earnings | Weeks 1 to 6 (per week) | Weeks 7 to 39 (per week) | 39-week total |
|---|---|---|---|
| £600 | £540.00 | £194.32 | £9,652.56 |
| £240 | £216.00 | £194.32 | £7,708.56 |
| £150 | £135.00 | £135.00 | £5,265.00 |
For £600 a week, the first six weeks come to £3,240 and the next 33 weeks to £6,412.56. At £150, 90% of earnings is below the flat rate, so the figure stays at £135 for all 39 weeks. The week boundaries move with your start date: if pay begins on 1 March 2027, week 7 starts on 12 April 2027 and week 39 ends on 28 November 2027.
Maternity Allowance and other statutory pay
If you do not qualify for SMP, you may be able to claim Maternity Allowance, paid at £194.32 a week or 90% of average weekly earnings if less, for up to 39 weeks. Shared parental pay, statutory paternity pay, parental bereavement pay and neonatal care pay use the same rule: £194.32 or 90% of earnings, whichever is lower. Which you can claim depends on your employment, earnings and service, so check GOV.UK.
What the figures do not include
- Employer top-ups: many employers pay more than the statutory minimum for sickness or maternity. Look at your contract.
- Tax and National Insurance: these come out of both payments. See National Insurance for employees: what you pay and why and UK income tax explained: bands, allowance and how it's worked out.
- Benefits and tax credits: other support may be available, so check GOV.UK.
The National Insurance lower earnings limit is £129 a week for 2026/27, but it is no longer a gate for SSP according to secondary sources. Check GOV.UK to confirm whether you qualify.
Note: This is general information, not advice. Rates and eligibility change, so check GOV.UK or ask your employer before relying on a figure.
Planning around the rates
For sickness, work out your daily rate before you need it, so you know how much of your usual pay a short absence will replace. For maternity, the drop after week six is the number to plan around: for most people it is far below normal pay, so a budget built on the first six weeks will not hold. Statutory pay is also the minimum, so ask your employer about any enhanced scheme and when it ends. Keep records of dates and fit notes, and tell your employer in time, as late notice can affect your entitlement. Check GOV.UK for the exact notice rules for your case.
Try the calculators
Use the Statutory Sick Pay calculator calculator for sickness and the Statutory Maternity Pay calculator calculator for maternity pay, and edit the weekly rates if they have changed. For the effect on your usual pay, see How to work out your take-home pay from a UK salary and try UK take-home pay.
Open the free Statutory Sick Pay calculator
Step-by-step: working out SSP by hand
The calculator does this in one step, but knowing the method helps you spot a payslip that looks wrong.
- Find your weekly rate. Take the lower of £123.25 and 80% of your average weekly earnings. If you earn £100 a week on average, 80% is £80, which is lower than £123.25, so £80 is your weekly rate.
- Count your qualifying days. These are the days you are normally required to work. Someone on a Monday to Friday pattern has five, a person working three set days has three.
- Divide the weekly rate by qualifying days. That gives the daily rate. £123.25 divided by five is £24.65, while £123.25 divided by three is £41.08 (rounded).
- Multiply by the qualifying days you were off sick. Days that are not qualifying days, such as a weekend you never work, are not paid.
- Stop at 28 weeks. The ceiling is 28 times the weekly rate, which is £3,451.00 at the standard rate.
Here are three cases computed with the SSP calculator. Each assumes sick pay is payable from the first day, which secondary sources say applies from 6 April 2026, so confirm the rule on GOV.UK.
| Pattern | Days off sick | Weekly rate used | Daily rate | SSP for the absence |
|---|---|---|---|---|
| 5 qualifying days, standard rate | 20 | £123.25 | £24.65 | £493.00 |
| 3 qualifying days, standard rate | 6 | £123.25 | £41.08 | £246.50 |
| 5 qualifying days, average earnings £100 a week | 5 | £80.00 | £16.00 | £80.00 |
The second row shows why part-time workers are not short-changed per week: with only three qualifying days, each day is worth more, so two weeks off (six days) pays the same £246.50 as two weeks off for a five-day worker (ten days).
Common mistakes with sick and maternity pay
- Assuming statutory pay equals normal pay. SSP at £123.25 a week replaces only a fraction of a typical wage. If your take-home is around £450 a week, a week on SSP is a large drop.
- Mixing up the two rates in SMP. The 90% rate for six weeks has no cap, so a higher earner’s first six weeks can be several times the later flat rate.
- Forgetting that the figures are before tax. Both payments are paid through payroll, so income tax and National Insurance still come off. The amount reaching your account is lower than the headline weekly rate.
- Missing the notice deadlines. Late notice can put your entitlement at risk. Look up the notice rules for your situation on GOV.UK rather than relying on memory.
- Not checking the contract. Enhanced company schemes often pay full or half pay for a set period. These can include conditions, such as returning to work for a minimum time, that affect what you keep.
- Using last year’s rates. Rates are reset each April. A budget built on an old figure will be out by several pounds a week.
Worked example 2: a higher earner on maternity leave
Take someone with average weekly earnings of £900. Using the SMP calculator with the 2026/27 flat rate of £194.32:
| Period | Weekly pay | Weeks | Subtotal |
|---|---|---|---|
| Weeks 1 to 6 (90% of earnings) | £810.00 | 6 | £4,860.00 |
| Weeks 7 to 39 (flat rate applies) | £194.32 | 33 | £6,412.56 |
| 39-week total | £11,272.56 |
Now compare a lower earner on £210 a week. Here 90% of earnings is £189.00, which is below the flat rate, so the same £189.00 a week is paid for all 39 weeks, a total of £7,371.00. The two people earn very different amounts, yet the gap in what they receive over 39 weeks is far narrower than the gap in their salaries, because the flat rate dominates the final 33 weeks. A quick check of the first case: 810 x 6 = 4,860, and 194.32 x 33 = 6,412.56.
For someone earning £900 a week, week seven is a drop from £810 to £194.32, a fall of about 76%. Planning for that step is more useful than planning for the headline total. Savings, a partner’s income or an employer top-up usually need to cover the gap.
SSP and SMP compared at a glance
| Feature | Statutory Sick Pay | Statutory Maternity Pay |
|---|---|---|
| Maximum length | 28 weeks | 39 weeks |
| Weekly amount | Lower of £123.25 and 80% of average weekly earnings | 90% of earnings for 6 weeks, then lower of £194.32 and 90% |
| Paid by | Your employer | Your employer |
| Tax and NI | Deducted through payroll | Deducted through payroll |
| If you do not qualify | Check for other support, such as benefits, on GOV.UK | Maternity Allowance may be available |
If your absence overlaps with other leave or you are unsure which payment applies, the UK holiday entitlement explained guide covers how paid leave builds up, and Statutory redundancy pay explained is worth reading if your job is at risk while you are absent.
When to check with your employer or an official source
Ask your payroll team for an estimate in writing before you start leave, and keep your fit notes, medical certificates and dates of notice. If your employer says you do not qualify for SSP or SMP, ask for the reason in writing and check the eligibility rules on GOV.UK, or call Acas for free, impartial guidance. Remember that this guide covers standard rates only and cannot account for your contract, any linked periods of sickness, or benefits you may receive alongside statutory pay.
Frequently asked questions
How long can I get Statutory Sick Pay?
Up to 28 weeks. The calculator counts that as 28 times your qualifying days per week.
Do I need to earn a minimum to get SSP?
Eligibility rules apply. Secondary sources say the earnings test was removed from April 2026, so check GOV.UK to see whether you qualify.
Why does SMP drop after six weeks?
The first six weeks pay 90% of your earnings with no cap. After that, the weekly figure is the lower of the flat rate and 90% of earnings, so it often falls sharply for higher earners.
Is SMP the same as Maternity Allowance?
No. SMP comes from your employer if you qualify. Maternity Allowance is paid by the government to people who do not qualify for SMP, at £194.32 or 90% of earnings if lower, for up to 39 weeks.
Is statutory pay taxed?
Yes. SSP and SMP are paid through payroll like wages, so income tax and National Insurance are deducted. The weekly figures quoted are before those deductions.
Does my employer have to pay more than the statutory amount?
Not unless your contract, staff handbook or an agreement says so. Many employers do offer more, so check your documents before assuming you only get the statutory rate.
Can I get SSP and Maternity Allowance at the same time?
Rules on overlap are specific and depend on your circumstances. Check GOV.UK or ask your employer or the relevant government office before relying on getting both.
Does the SMP flat rate change every year?
Yes, statutory rates are reviewed each April. The figure in this guide is for 2026/27, so check GOV.UK if you are reading in a later tax year.