The statutory sick pay (SSP) rate for the 2025/26 tax year is £118.75 per week. To find out the amount of SSP per day, you divide this weekly figure by the number of qualifying working days an employee has in a week. For example, if an employee works 5 days a week, their daily SSP rate is £23.75. The actual SSP paid depends on the number of qualifying days the employee is off sick, excluding the first 3 waiting days which are unpaid. Here are some typical daily SSP rates based on qualifying days per week:

• 7 days: £16.96 per day
• 6 days: £19.79 per day
• 5 days: £23.75 per day
• 4 days: £29.69 per day
• 3 days: £39.58 per day
• 2 days: £59.38 per day
• 1 day: £118.75 per day

Thus, SSP per day varies depending on the employee’s working pattern but is calculated from the fixed weekly rate of £118.75 starting April 6, 2025.