Statutory Sick Pay Current Rate & Calculation
The statutory sick pay rate is £123.25 per week (from 6th April 2026), or 80% of an employee’s average weekly earnings, whichever is the lower figure.
Average weekly earnings are calculated based on the 8 weeks before the employee's sickness absence.
It is payable for up to 28 weeks. After that time, an employee will have to claim state sickness benefit.
Statutory Sick Pay is paid by the employer and reclaimed indirectly from the state by claiming the Employment Allowance, which reduces employers' monthly Class 1 NICs (National Insurance Contributions).
External Links: www.gov.uk/calculate-statutory-sick-pay