I have concluded my statutory annual review of …. benefit rates under the Social Security Administration Act 1992. The new rates will apply in the tax year 2026-27, with most increases coming into effect from 6 April 2026.
…. benefit rates covered by my statutory review will be increased by 3.8%, in line with the increase in the consumer prices index in the year to September 2025.
This includes …..Statutory Sick Pay:
On Thursday 4th December the HMRC confirmed the full rate daily tables. From 6th April 2026, the rate of SSP is based on the lower of 80% of average earnings or the new flat rate:
For those receiving a lower amount due to 80% average earnings being below the weekly upper flat rate, the requirements for SSP is that any fraction of is rounded up to whole pence.
7/12/2025 PSP (with permission of PAYadvice Ltd)