Statutory Sick Pay Calculator UK

Statutory Sick Pay went through its biggest overhaul in decades on 6 April 2026. The three unpaid "waiting days" that started every sickness absence are gone, the earnings threshold that excluded over a million low-paid workers has been abolished, and a new 80%-of-earnings rule changes what lower earners receive. If your understanding of SSP predates April 2026, most of it is now out of date.

This calculator works out your SSP under the current 2026/27 rules.

The 2026/27 rate

SSP is paid at the lower of £123.25 a week or 80% of your average weekly earnings. In practice:

• Earn £154.06 a week or more → you get the full flat rate of £123.25 (because 80% of your earnings exceeds it)
• Earn less than £154.06 → you get 80% of your average weekly earnings instead. Someone averaging £135 a week receives £108; someone averaging £100 receives £80

Average weekly earnings are broadly your average over the eight weeks before the sickness began. If you have multiple jobs with different employers, each is assessed separately, earnings aren't combined.

What changed on 6 April 2026

• Day-one payment. The three waiting days are abolished. SSP is now payable from the first full day of sickness absence, and a single complete day off sick now qualifies (previously you needed four consecutive days)
• No earnings floor. The Lower Earnings Limit requirement is removed, all employees qualify regardless of how little they earn, bringing an estimated 1.3 million previously excluded workers into scope
• The 80% rule. For lower earners, SSP is now linked to earnings rather than a flat rate they might never have qualified for at all
• Enforcement. The new Fair Work Agency has powers to enforce SSP, so employers who wrongly refuse it face a regulator, not just a disgruntled employee

How the daily rate works

SSP is a weekly figure paid across your qualifying days, the days you normally work. Divide the weekly rate by your number of qualifying days:

• 5-day week: £123.25 ÷ 5 = £24.65 a day
• 3-day week: £123.25 ÷ 3 = £41.08 a day

Note what this means for part-timers: the weekly rate isn't pro-rated. A part-time worker off sick for a full week receives the same £123.25 (or 80% of their earnings) as a full-timer, it's just spread across fewer, larger daily amounts.

How long it lasts, and linked periods

SSP runs for a maximum of 28 weeks. Separate sickness absences within 56 days (8 weeks) of each other are "linked" and treated as one continuous period, both for the 28-week clock and the rules that apply. Someone with a recurring condition causing repeated absences can therefore exhaust their 28 weeks across multiple episodes. Once 28 weeks are used, SSP ends and the route is usually Employment and Support Allowance or Universal Credit, your employer should issue form SSP1 to support that claim.

Worked example

Tom works Monday to Friday earning £520 a week. He's off sick Monday to Wednesday, three qualifying days:

• 80% of his earnings (£416) exceeds £123.25, so the flat rate applies
• Daily rate: £123.25 ÷ 5 = £24.65
• SSP due: 3 x £24.65 = £73.95, and under the old rules he'd have received nothing at all, since all three days would have been waiting days

Who still doesn't qualify

SSP is for employees (including agency workers and most casual staff on employment contracts). The genuinely self-employed have no SSP entitlement, their route when too ill to work is the benefits system. You also need to notify your employer of sickness within their required timeframe, and provide a fit note for absences beyond seven days (self-certification covers the first seven).

SSP is a floor, not a ceiling

Many employers pay occupational sick pay, full or part salary for a set period, on top of the statutory minimum. Check your contract: SSP is what your employer must pay, not necessarily what they do pay. SSP itself is taxable and subject to National Insurance like normal pay, and unlike parental payments, employers cannot reclaim SSP from HMRC.

This is general guidance, not financial advice. For your specific entitlement, check gov.uk, and if SSP is wrongly refused, HMRC's statutory payments dispute team can rule on it.