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Statutory Sick Pay calculator

Work out an employee's Statutory Sick Pay for a period of sickness under the rules from 6 April 2026: paid from the first full day off sick, at £123.25 a week or 80% of average weekly earnings, whichever is lower.

The rules from 6 April 2026

Statutory Sick Pay is £123.25 a week or 80% of the employee's average weekly earnings, whichever is lower, for up to 28 weeks (GOV.UK). Since 6 April 2026, under the Employment Rights Act 2025, it has been paid from the first full day of sickness absence, without the old 3 waiting days, and to all eligible employees whatever they earn, because the Lower Earnings Limit was removed (HMRC Employer Bulletin, April 2026, business.gov.uk). The changes apply across the UK.

How it's worked out

SSP is paid for qualifying days, the days the employee normally works, in the same way as wages, with tax and National Insurance deducted. Average weekly earnings are usually worked out over an 8-week period, and employees paid for less than 8 weeks still qualify. A day only counts as a sick day if the employee is off for the full day; if they worked a minute or more before going home sick, it doesn't count (GOV.UK). The daily rate is the weekly rate divided by the number of qualifying days. GOV.UK's tables give £24.65 a day for a five-day week at the flat rate, and £73.95 for 3 days (GOV.UK employer rates).

Who doesn't qualify

For example, employees who have already had 28 weeks of SSP, or who are getting Statutory Maternity Pay or Maternity Allowance. Periods of sickness 8 weeks or less apart are linked, and SSP stops if a series of linked periods lasts more than 3 years. If an employee doesn't qualify, or their SSP is ending, you must send them form SSP1 (GOV.UK). Absences that started before 6 April 2026 follow transitional rules (GOV.UK).

Budget for it when you hire: the cost of employing someone calculator covers wages, NI, pension and holiday. Holiday keeps building up during sick leave; for irregular-hours staff use the holiday pay calculator. HMRC's own SSP calculator is on the employer guide.

Rates from GOV.UK for 2026 to 2027, checked 15 October 2026. Not payroll advice.

Questions

How much is SSP in 2026?

£123.25 a week, or 80% of the employee's average weekly earnings if that's lower, for absences from 6 April 2026.

Is SSP paid from day one now?

Yes. Since 6 April 2026 it's paid from the first full day of sickness absence; the 3 waiting days were removed.

Do low earners get SSP now?

Yes. The Lower Earnings Limit was removed, so all eligible employees qualify; low earners get 80% of their average weekly earnings.

Can I reclaim SSP from HMRC?

No. GOV.UK says you can't recover Statutory Sick Pay.