Statutory sick pay (SSP) calculator
Since 6 April 2026, SSP is paid from the first full working day of sickness and there is no lower earnings limit. The weekly rate is £123.25 or 80% of average weekly earnings, whichever is lower, for up to 28 weeks. This calculator works out both.
Full days off sick that they would normally have worked.
| Weekly SSP rate | £123.25 |
| Daily rate | £24.65 |
| Payable days | 5 |
| Total SSP due | £123.25 |
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How this is calculated
For 2026 to 2027 the weekly rate of Statutory Sick Pay is £123.25 or 80% of average weekly earnings, whichever is lower. Since 6 April 2026 (Employment Rights Act 2025, sections 10 and 11), SSP is paid from the first full working day of sickness instead of after 3 waiting days, and there is no lower earnings limit, so an employee who earns too little to have qualified before now gets SSP at the earnings-linked rate.
SSP is paid only for qualifying days: the days the employee normally works. The daily rate is the weekly rate divided by the number of qualifying days in the week. It is paid for up to 28 weeks in one period of sickness, and periods 8 weeks or less apart link and count as one.
This calculator assumes the same qualifying days every week, one period of sickness, and that the period starts at the beginning of a week. It pays the weekly rate for each full week and the daily rate for any part week, rounding part-week amounts up to the next penny.
Worked example. An employee earns £120.00 a week on average and works 5 days a week. 80% of their earnings is £96.00 a week, which is less than £123.25, so their SSP is £96.00 a week, or £19.20 a day. Off sick for 7 qualifying days, they get £134.40 in total.
Sources
- gov.uk: Statutory Sick Pay (SSP)
- gov.uk: Statutory Sick Pay: employer guide
- gov.uk: Work out your employee's Statutory Sick Pay manually
- gov.uk: Rates and thresholds for employers 2026 to 2027
- gov.uk: HMRC Statutory Payments Manual SPM110500, period of incapacity for work
- legislation.gov.uk: Employment Rights Act 2025, section 10 (removal of waiting period)
- legislation.gov.uk: Employment Rights Act 2025, section 11 (lower earnings limit etc)
- gov.uk: Sickness absences that start before and end on or after 6 April 2026
This tool is an illustration, not advice. Check your figures against the sources above, or ask your accountant, before relying on them.