UK SSP Calculator

How UK Statutory Sick Pay Works in 2026

Statutory Sick Pay (SSP) is the minimum amount that UK employers must pay employees who are too ill to work. The SSP system underwent significant reform from April 2026, with changes designed to provide greater support for lower-paid workers. Under the new rules, SSP is calculated as 80 percent of an employee's average weekly earnings or the flat rate of 118.75 pounds per week, whichever is lower. This represents a fundamental shift from the previous system where SSP was a single flat rate regardless of earnings. The change means that employees earning less than the flat rate equivalent will receive SSP proportional to their actual earnings, making the system fairer for part-time and lower-paid workers.

One of the most significant changes in the 2026 SSP rules is the removal of the Lower Earnings Limit (LEL). Previously, employees needed to earn at least 123 pounds per week to qualify for SSP, which excluded many part-time workers. With the LEL removed, all employees are now eligible for SSP regardless of their earnings level. However, the three waiting days remain in place, meaning SSP is not payable for the first three qualifying days of sickness absence. Qualifying days are the days on which an employee is normally required to work. For most full-time employees, this is five days per week (Monday to Friday), but it can vary for shift workers, part-time employees, and those with non-standard working patterns.

Understanding Waiting Days and Payable Days

The SSP waiting period consists of the first three qualifying days of a period of sickness. During these waiting days, no SSP is payable. This means that if an employee is sick for three days or fewer, they will not receive any SSP at all (though their employer may have a more generous company sick pay scheme). SSP only begins to accrue from the fourth qualifying day of illness. If an employee has multiple periods of sickness separated by fewer than eight weeks, these are linked together and treated as a single period of incapacity for work. In linked periods, the waiting days from the first absence count towards the total, so the employee does not have to serve another three waiting days for the subsequent absence. SSP can be paid for up to 28 weeks in any single period of incapacity for work or linked periods.

SSP Versus Company Sick Pay

Many employers offer contractual sick pay (also known as company sick pay or occupational sick pay) that is more generous than SSP. Company sick pay schemes vary widely but often provide full pay for a certain number of weeks, followed by half pay, and then SSP only. For example, a common arrangement is six weeks at full pay, six weeks at half pay, and then SSP for the remainder of the 28-week maximum. Some employers, particularly in the public sector, offer even more generous schemes. It is important to check your employment contract or staff handbook to understand your specific sick pay entitlements. Where company sick pay is provided, it includes SSP rather than being paid on top of it. Employees should also be aware that long-term sickness may eventually lead to discussions about fitness to work, reasonable adjustments, and in some cases, medical retirement or ill-health dismissal, depending on the nature and duration of the illness.

Example Calculation

2026 UK SSP Rates

For the 2026-27 tax year (6 April 2026 – 5 April 2027), HMRC sets the Statutory Sick Pay rate at £118.75 per week — up from £116.75 in 2025-26. From April 2026 the Lower Earnings Limit (previously £123/week) is removed under the Employment Rights Act reforms, so every employee qualifies regardless of weekly pay. SSP is paid for up to 28 weeks in a single period of incapacity for work (PIW) and is subject to PAYE income tax and National Insurance like ordinary wages — see gov.uk/statutory-sick-pay. To plan your full pay packet around sickness absence, also try the UK Income Tax Calculator, the Holiday Entitlement Calculator, the UK Redundancy Pay Calculator, the Universal Credit Calculator, the Child Benefit Calculator, and the Marriage Allowance Transfer Calculator 2026-27.

UK SSP 2026-27 Reforms and Deadlines

The 2026-27 SSP reforms are the biggest change since SSP was introduced in 1983. From 6 April 2026: (1) the three waiting days are abolished — SSP becomes payable from day one of qualifying sickness, (2) the Lower Earnings Limit is removed, (3) employees earning below the flat-rate equivalent receive 80% of their average weekly earnings (whichever is lower of 80% AWE or £118.75). Employers must keep SSP records for at least 3 years from the end of the tax year. Statement of fitness for work ("fit notes") from a GP, hospital doctor, registered nurse, occupational therapist, pharmacist, or physiotherapist are required from the eighth day of sickness. If SSP runs out (after 28 weeks), employers must issue an SSP1 form so the employee can claim Employment and Support Allowance — see gov.uk/employers-sick-pay. To round out your benefits picture, also try the Return to Work After Childcare Calculator, the Childcare Cost Calculator, the Tax-Free Childcare vs UC Planner, the Payments on Account Calculator, the Self Assessment Tax Set-Aside Planner, and the Sole Trader vs Limited Company Calculator. Last updated 2026-05-05 with HMRC (gov.uk) 2026-27 SSP rate £118.75 and the removed Lower Earnings Limit.