Statutory Sick Pay (SSP) is payable for up to 28 weeks when eligibility conditions are met. For 2025/26 the weekly rate is £118.75; for 2026/27 it is £123.25 (or 80% of average weekly earnings if lower). From April 2026, SSP is payable from the first day of illness (no waiting days). A fit note is required after seven days of absence. Unpaid carer's leave of one week per 12-month period is available for employees caring for a dependant. GOV.UK: Statutory Sick Pay. The EOR as employer will assess eligibility and process SSP and carer's leave.
Rates and thresholds change each tax year. Check GOV.UK or your adviser for the current year.
Key rates (2025/26 & 2026/27)
| Rate | 2025/26 | 2026/27 |
|---|---|---|
| NLW (21+) | £12.21/hr | £12.71/hr |
| Employer NICs | 15% above £5k | 15% above £5k |
| SSP (weekly) | £118.75 | £123.25 or 80% AWE |
| SMP/SPP etc (weekly) | £187.18 or 90% AWE | £194.32 or 90% AWE |
| Redundancy cap (week) | £719 | See GOV.UK |
| Pension trigger | £10k; band £6,240–£50,270 | Unchanged |
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