Guidance

Statutory Sick Pay: tables for linking Periods of Incapacity for Work

Use these tables to find out if an employee's period of sick absence links with a previous one.

• From: HM Revenue & Customs
• Published: 28 March 2014
• Last updated: 6 April 2026
  Show all updates

  1. 6 April 2026

     The Statutory Sick Pay tables for 2026 have been added.

  2. 27 February 2025

     The Statutory Sick Pay tables for 2025 have been added. Tables for 2023 have been removed.

  3. 6 April 2024

     The Statutory Sick Pay tables for 2024 have been added. Tables for 2020, 2021 and 2022 have been removed.

  4. 22 March 2023

     The Statutory Sick Pay tables for 2023 have been added. Tables for 2019 have been removed.

  5. 17 February 2022

     The Statutory Sick Pay tables for 2022 have been added. Tables for 2018 have been removed.

  6. 1 April 2021

     The Statutory Sick Pay tables for 2021 have been added.

  7. 6 April 2020

     Rates, allowances and duties have been added for the tax year 2020 to 2021.

  8. 14 January 2019

     The Statutory Sick Pay tables for 2019 have been added and the Statutory Sick Pay tables for 2016 have been removed.

  9. 8 March 2018

     Rates, allowances and duties have been added for the tax year 2018 to 2019.

  10. 21 June 2017

      Revised Statutory Sick Pay tables 2016 added to the page.

  11. 16 February 2017

      Rates, allowances and duties have been added for the tax year 2017 to 2018.

  12. 6 April 2016

      Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  13. 26 February 2015

      Tables for the period April 2015 to March 2016 have been published. Employers can use when calculating Statutory Sick Pay to find out if a period of sick absence links with a previous one.

  14. 28 March 2014

      First published.

Documents

Statutory Sick Pay tables for 2026

HTML

Statutory Sick Pay tables for 2025

HTML

Statutory Sick Pay tables for 2024

ODS, 6.67 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Find out how to work out Statutory Sick Pay using these tables.

You can use our sick pay calculator to work out employee sick pay.