UK · 2026/27 SSP rules

Statutory Sick Pay Calculator

Estimate UK Statutory Sick Pay for sickness absences under the rules from 6 April 2026. Enter average weekly earnings, qualifying days and the number of qualifying sick days to see the weekly rate, daily calculation and remaining 28-week allowance.

Calculate Statutory Sick Pay

Updates instantly
Days the employee normally works in an SSP week.
Count working/qualifying days missed, not calendar days.
Use AWE calculated under HMRC’s relevant-period rules.
Include paid qualifying days from linked periods where applicable.

Informational estimate only. Eligibility, AWE, linked periods, unusual work patterns and transitional absences can require a payroll-specific calculation.

Quick answer: From 6 April 2026, eligible employees can receive SSP from the first full working day of sickness. The 2026/27 weekly rate is the lower of £123.25 or 80% of average weekly earnings, and SSP can normally be paid for up to 28 weeks.

What this SSP calculator works out

The calculator separates the parts that are often mixed together: the employee-specific weekly rate, the qualifying-day amount and the remaining statutory payment period.

01Which weekly SSP rate applies

It compares £123.25 with 80% of average weekly earnings and uses whichever figure is lower.

02How much is due for the absence

Full qualifying weeks are paid at the weekly rate; shorter parts use the qualifying-day calculation.

03Whether the 28-week limit bites

Previously paid SSP qualifying days are deducted from the maximum for the working pattern you enter.

How Statutory Sick Pay is calculated in 2026/27

For sickness absences starting on or after 6 April 2026, the SSP rules are materially different from the old system. The Lower Earnings Limit no longer blocks an otherwise eligible employee from SSP, and the old three waiting days have been removed. Payment starts with the first full working day of sickness.

2026/27 weekly SSP formula
Weekly SSP = lower of £123.25 OR (average weekly earnings × 80%)

A lower-paid employee may therefore receive less than £123.25. The £123.25 figure is a ceiling, not a guaranteed flat payment for every employee.

SSP is paid for qualifying days: the days the employee would normally work. Where the employee is off for a full SSP week, the weekly rate applies. For part of a week, the rate depends on the number of qualifying days in that week and the number of those days missed through sickness.

Average weekly earnings are not necessarily the same thing as the number printed next to “weekly salary” on a contract. HMRC normally calculates AWE from earnings paid in a relevant period ending with the last normal payday before the first complete day of sickness. If you are unsure of the AWE figure, treat the calculator result as provisional until payroll confirms it.

2026/27 SSP standard-rate daily amounts

When the £123.25 standard weekly rate is the lower figure, HMRC publishes daily amounts based on the number of qualifying days in the week.

2026/27 Statutory Sick Pay standard-rate daily amounts by qualifying days
Qualifying days/weekUnrounded daily rate1 sick dayFull qualifying week
1£123.25£123.25£123.25
2£61.625£61.63£123.25
3£41.0833£41.09£123.25
4£30.8125£30.82£123.25
5£24.65£24.65£123.25
6£20.5416£20.55£123.25
7£17.6071£17.61£123.25

What is a qualifying day?

A qualifying day is normally a day the employee is required to work under the employment arrangement. SSP is not simply a calendar-day payment. Someone who normally works Monday to Friday generally has five qualifying days a week; someone who normally works three set days has three.

Example: an employee works 5 qualifying days a week and the applicable weekly SSP rate is £123.25. A complete qualifying week is £123.25. Three qualifying sick days at the standard rate are £73.95.

The calculator therefore asks for qualifying sick days, not the total number of calendar days between the first and last date of an illness. If someone is sick across a weekend but does not normally work weekends, those weekend days are not entered as qualifying days.

What changed on 6 April 2026?

The 2026 reform changed both eligibility and payment timing. These are not just annual rate updates, which is why using an older SSP calculator can produce the wrong result.

Comparison of Statutory Sick Pay rules before and from 6 April 2026
Rule2025/26From 6 April 2026
Standard weekly rate£118.75£123.25 ceiling
Lower-paid employeesLower Earnings Limit affected eligibilityNo SSP Lower Earnings Limit
Waiting daysFirst 3 qualifying days generally unpaidPaid from first full working day
Weekly calculationStandard SSP rulesLower of £123.25 or 80% AWE
Absence started before 6 April 2026? Transitional rules can apply. For example, some employees already receiving SSP before 6 April 2026 are protected from a reduction caused by the new 80%-of-AWE rule for the continuing absence. This calculator is therefore designed for absences starting on or after 6 April 2026.

The 28-week SSP maximum and linked sickness periods

SSP can normally be paid for up to 28 weeks. Separate sickness periods can be linked where the gap between them is 8 weeks or less and the statutory linking conditions are met. When periods link, the employee does not automatically receive a new 28-week allowance every time they return to work briefly.

The calculator lets you enter the number of SSP qualifying days already paid. This is more precise than entering only whole weeks when someone has already received SSP for a partial week.

Example: a 5-day worker has already been paid SSP for 130 qualifying days in the relevant linked period. A 28-week maximum at 5 qualifying days a week is 140 qualifying days, leaving 10 potentially payable qualifying days under this simplified cap check.
Important: linked-period calculations can be more complicated where qualifying-day patterns change or a period began before 6 April 2026. For those cases, compare the result with HMRC’s manual method or payroll calculation.

Who can qualify for SSP?

The calculator estimates the amount; it does not determine employment status or every statutory exception.

  • ✓The person must be classed as an employee for SSP purposes and have done some work for the employer.
  • ✓The employee must normally be sick for at least one full working day under the post-6 April 2026 rules.
  • ✓The employee must tell the employer within the employer’s required time limit, or generally within 7 days where no time limit has been set.
  • ✓There is no longer an SSP Lower Earnings Limit from 6 April 2026, although earnings still affect the amount because of the 80% rule.
  • !Some employment types — including certain agency, director and educational-worker situations — have additional rules, so a simple calculator cannot cover every case.

Worked SSP examples

Example 1 — £400 AWE, 5 qualifying days: 80% of £400 is £320. Because £123.25 is lower, the weekly SSP rate is £123.25. Ten qualifying sick days equal two full SSP weeks, so the estimate is £246.50.
Example 2 — £140 AWE, 3 qualifying days: 80% of £140 is £112, which is lower than £123.25. The weekly rate is therefore £112. Six qualifying sick days equal two full qualifying weeks, producing £224.00.
Example 3 — short absence: a 5-day worker with the £123.25 standard rate misses 2 qualifying days. The standard-rate amount is £49.30.
Example 4 — 28-week cap: a 5-day worker has already received SSP for 135 qualifying days. Only 5 qualifying days remain under a simple 140-day equivalent of the 28-week maximum, so a new 10-qualifying-day absence would be capped at one further full week of SSP.

Common SSP calculation mistakes

Most wrong estimates come from using a pre-April-2026 rule or counting the wrong days.

  • ✕Treating £123.25 as everyone’s guaranteed rate. It is the weekly ceiling. If 80% of AWE is lower, the lower earnings-related amount applies.
  • ✕Still removing three waiting days. For new absences from 6 April 2026, SSP starts from the first full working day of sickness.
  • ✕Counting calendar days instead of qualifying days. SSP is tied to the days the employee normally works.
  • ✕Guessing average weekly earnings from one payslip. HMRC’s AWE calculation normally uses a defined relevant period and earnings actually paid within it.
  • ✕Giving every linked absence a fresh 28 weeks. Linked periods can share the same SSP entitlement period.

SSP and company sick pay are different

Some employers offer occupational or contractual sick pay that is more generous than SSP. The employment contract might provide full salary for a period, half pay later, or another company-specific arrangement. In many schemes, SSP forms part of the total company sick pay rather than being added on top of it.

This calculator estimates only the statutory component. If your payslip shows a larger sickness payment, that does not necessarily mean the SSP calculation is wrong — the difference may be contractual sick pay.

Statutory holiday also continues to accrue while an employee is off sick. For leave questions, use the Annual Leave Calculator or Holiday Entitlement Calculator.

Statutory Sick Pay calculator FAQs

Short answers to common 2026 SSP questions.

How much is Statutory Sick Pay in 2026/27?

The weekly SSP rate from 6 April 2026 is the lower of £123.25 or 80% of the employee’s average weekly earnings.

Is SSP paid from day one in 2026?

Yes. For sickness absences starting on or after 6 April 2026, SSP is payable from the first full working day of sickness where the other eligibility rules are met.

Is there still a Lower Earnings Limit for SSP?

No. The SSP Lower Earnings Limit was removed from 6 April 2026. Earnings still matter to the amount because lower-paid employees can receive 80% of AWE where that is below £123.25.

What are qualifying days for SSP?

Qualifying days are normally the days an employee is required to work. SSP is paid for qualifying days of sickness, so normal non-working days should not simply be counted as SSP days.

How long can SSP be paid?

SSP can normally be paid for up to 28 weeks. Linked periods of sickness can count towards the same maximum rather than restarting the entitlement.

When are sickness periods linked?

Periods can be linked when the statutory conditions are met and the gap between them is 8 weeks or less. Linked cases can require a manual HMRC calculation, especially where circumstances change.

Do I need a fit note for SSP?

An employer can normally ask for a fit note when an employee has been off sick for more than 7 days in a row, including non-working days. Shorter absences are normally self-certified.

Can self-employed people get SSP?

SSP is an employee statutory payment. A genuinely self-employed person does not normally qualify for SSP from a client in the same way an employee does.

Does sick leave stop annual leave building up?

No. Statutory annual leave continues to accrue while an employee is off work sick.

Why might payroll show a different SSP amount?

Possible reasons include a different AWE figure, transitional rules for an absence beginning before 6 April 2026, linked periods, an unusual qualifying-day pattern, or company sick pay shown alongside SSP.

Primary official guidance checked for this page

GOV.UK — Statutory Sick Pay: employer guide HMRC — Work out Statutory Sick Pay manually GOV.UK — Rates and thresholds for employers 2026 to 2027 HMRC — Transitional absences spanning 6 April 2026

Other UK leave and pay calculators

Use the calculator that matches the statutory payment or leave question you need to check.

Informational estimate only. LeaveCalculators.com does not provide legal, employment, tax or payroll advice. Individual facts, employment type and transitional rules can change the correct result.