Statutory Sick Pay (SSP) Calculator
Calculate the Statutory Sick Pay due to an employee for 2026/27 — £123.25 a week, with or without the three waiting days.
The Statutory Sick Pay (SSP) calculator calculates how much sick pay an employee is owed for a period of sickness absence. The SSP calculator calculates SSP using the sickness start and end dates, the employee's normal working days, and their average weekly earnings. The SSP calculator identifies qualifying days, applies the three waiting days for absences before 6 April 2026, and calculates the SSP owed at the daily rate for the remaining qualifying days. The SSP calculator checks if the employee's average weekly earnings meet the Lower Earnings Limit before performing the calculation. The current weekly SSP rate is £123.25. For part-time workers, the weekly rate is spread across their qualifying days. The SSP calculator helps avoid manual errors and supports accurate payroll and compliance with statutory rules.
Sickness Details
SSP Due
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Statutory Sick Pay is the minimum amount of sick pay that employers must pay eligible employees who are off work due to illness. Statutory Sick Pay is paid through the payroll system and treated as wages for tax and National Insurance purposes. An employee is eligible for SSP if they are classed as an employee for tax purposes, have been sick for at least four consecutive days, earn at least the Lower Earnings Limit on average, and notify their employer of the sickness within the set deadline. Employees earning below the Lower Earnings Limit, employees already receiving certain benefits, and employees who have exhausted their full 28-week SSP entitlement are not eligible. Statutory Sick Pay can be paid for up to 28 weeks in a single period of incapacity for work, including linked periods.
Employers must pay SSP to eligible staff, maintain accurate records, and report SSP through payroll like normal pay. SSP can be paid for up to 28 weeks per period of incapacity for work. Employees must report their sickness within the employer's deadline, which is 7 days unless a shorter rule is set. An employee who disputes an SSP calculation can request a written explanation and refer the dispute to HMRC for a decision. Employers generally cannot reclaim SSP since the recovery scheme was abolished in 2014. Employers should use the current year's SSP rate and Lower Earnings Limit figures for accurate 2026/27 SSP calculations, applying the new day-one entitlement and no-Lower-Earnings-Limit regime from April 2026.
What is the Statutory Sick Pay calculator?
The Statutory Sick Pay (SSP) calculator is an online tool that determines the SSP an employer must pay an employee during a sickness absence. The SSP calculator requires inputs such as the sickness start and end dates, the employee's normal working days, and their average weekly earnings. The SSP calculator processes these inputs and returns the SSP amount owed across the qualifying days of absence.
The SSP calculator applies the flat weekly SSP rate to qualifying days for accurate payments. The SSP calculator removes manual errors by accounting for waiting days and eligibility criteria. The SSP calculator verifies the average weekly earnings against the Lower Earnings Limit and calculates the daily rate for part-time workers to meet statutory requirements.
How does the SSP calculator work?
The Statutory Sick Pay (SSP) calculator applies the flat weekly SSP rate across the qualifying days that fall after the waiting days. The SSP calculator follows a structured process to produce accurate calculations. First, the SSP calculator identifies qualifying days, which are the days the employee normally works. Next, the SSP calculator sets aside the first three waiting days, during which no SSP is paid. The SSP calculator then determines the daily SSP rate by dividing the weekly rate by the number of qualifying days in the workweek and applies this rate to each qualifying day after the waiting period.
Before calculating SSP, the SSP calculator checks the employee's average weekly earnings against the Lower Earnings Limit to confirm eligibility. The employee qualifies for SSP if the earnings meet or exceed this threshold. From 6 April 2026, the Employment Rights Act 2025 removes the Lower Earnings Limit requirement and makes SSP accessible from the first day of employment, regardless of earnings. The Employment Rights Act 2025 simplifies the calculation process, makes SSP available from day one, and removes the need for waiting days.
How does the SSP calculator use qualifying days?
The Statutory Sick Pay (SSP) calculator pays SSP only on qualifying days, which are the days an employee normally works. An employee scheduled to work Monday to Friday receives SSP calculated and paid for those five days each week, not for weekend days when the employee would not normally be working.
The daily SSP rate equals the weekly SSP rate divided by the number of qualifying days in that week. An employee who works five days per week has a daily SSP rate calculated by dividing the weekly rate by five. An employee with two qualifying days of sickness in a particular week receives two-fifths of the weekly SSP rate for that week. The proportional approach gives employees who are sick for only part of a week, or who work fewer days per week, an accurate payment based on their actual working pattern.
How much Statutory Sick Pay will an employee get?
Weekly SSP rate, 2026/27
£123.25
paid for qualifying days after the three waiting days
An eligible employee receives the Statutory Sick Pay (SSP) at a flat weekly rate of £123.25, paid for qualifying days after the initial three waiting days. The amount depends on the number of qualifying days within the sickness period and the weekly SSP rate. For absences starting before 6 April 2026, the three waiting days apply. For absences starting on or after this date, SSP is paid from the first day of illness due to regulatory changes.
The SSP amount stays consistent across all eligible employees, regardless of their usual salary. The total amount an employee receives varies based on the number of qualifying days they work, which affects the daily SSP rate. Part-time employees, who have fewer working days, have a higher per-day SSP rate, though the weekly rate remains constant. The proportional approach gives fair compensation aligned with the employee's regular working schedule.
Is the SSP calculator accurate?
Yes, the Statutory Sick Pay (SSP) calculator is accurate when the sickness dates, working pattern, and average weekly earnings are entered correctly. The SSP calculator applies the statutory rules to produce precise calculations. The SSP calculator identifies qualifying days, accounts for any waiting days for absences before April 2026, and checks the employee's average weekly earnings against the Lower Earnings Limit where applicable. The SSP calculator assumes the absence qualifies as a Period of Incapacity for Work of at least four consecutive days for absences before April 2026, or from the first day of sickness for absences from April 2026 onward.
The SSP calculator relies on accurate data input. Errors in sickness dates, working patterns, or average weekly earnings calculations lead to incorrect results. For linked periods of sickness, where gaps between absences are eight weeks or less, employers may need to calculate SSP manually to track the 28-week maximum correctly. From April 2026, the Employment Rights Act 2025 changes the calculation method, removes the three waiting days and the Lower Earnings Limit, and introduces a new rule where SSP is the lower of £123.25 per week or 80% of the employee's average weekly earnings. Using the correct rules for the relevant period keeps the SSP calculation accurate.
What is the formula to calculate Statutory Sick Pay?
The formula to calculate Statutory Sick Pay (SSP) is: SSP equals the weekly SSP rate divided by qualifying days in the week, multiplied by the number of qualifying days paid after the waiting days. The formula gives employees the correct SSP amount based on their particular working patterns.
Formula
SSP = (£123.25 ÷ Qualifying days) × Payable days after waiting days
Weekly SSP Rate
The weekly SSP rate is a fixed amount set by the government, currently £123.25 per week as of the 2026/27 tax year. The weekly SSP rate applies uniformly to all eligible employees.
Qualifying Days
Qualifying days are the days an employee normally works. SSP is calculated based on these days, so only the days the employee would have worked count toward payment.
Waiting Days
Waiting days are the first three qualifying days of a sickness absence for which SSP is not paid. SSP payments start from the fourth qualifying day.
Example Calculation
For an employee with a weekly SSP rate of £123.25, who works five qualifying days a week, the daily SSP rate is £24.65 (£123.25 divided by 5). For an employee absent for ten qualifying days, SSP is paid for seven days (10 days minus the 3 waiting days), giving a total SSP payment of £172.55 (£24.65 multiplied by 7). From 6 April 2026, SSP is paid from the first qualifying day of sickness, removing the waiting days.
What are qualifying days and waiting days?
Qualifying days are the days an employee normally works, and waiting days are the first three qualifying days of an absence for which no Statutory Sick Pay (SSP) is paid. SSP is paid from the fourth qualifying day onward. The waiting-day structure reserves SSP for more sustained periods of illness rather than very short absences. The waiting-day structure balances support for employees during sickness with the practicalities of short-term work absences.
What is the average weekly earnings threshold?
An employee must earn at least the Lower Earnings Limit on average to qualify for Statutory Sick Pay (SSP). Under the current regulations, the Lower Earnings Limit is set at £125 per week. The Lower Earnings Limit makes SSP available only to employees with sufficient earnings and serves as a qualification criterion that employers must verify before calculating any SSP entitlement.
How is average weekly earnings calculated for SSP?
Average weekly earnings for Statutory Sick Pay (SSP) are calculated over the 8 weeks immediately preceding the start of the employee's sickness absence. The calculation sums all earnings on which Class 1 National Insurance contributions are due within this period and divides the total by eight. The 8-week calculation reflects the employee's regular earning pattern and provides a fair assessment for eligibility. For employees paid weekly, the calculation uses the last eight weeks of pay. For employees paid monthly, the calculation covers the last eight complete pay periods. The 8-week method maintains consistency across pay frequencies. The current statutory weekly SSP rate for the 2026/27 tax year is £123.25 per week.
How is SSP calculated for part-time workers?
Part-time workers receive the same flat weekly Statutory Sick Pay (SSP) rate as full-time employees, spread across their own qualifying days. The daily SSP rate is determined by dividing the weekly SSP rate by the number of days the worker normally works each week. Part-time workers who work fewer days per week receive a higher per-day SSP figure compared to workers with more days, though the total weekly amount remains capped at the statutory rate.
For an example, with a weekly SSP rate of £123.25 (as of 6 April 2026), a part-time employee working 3 days per week receives £41.08 per qualifying day (£123.25 ÷ 3), while an employee working 5 days per week receives £24.65 per day (£123.25 ÷ 5). The proportional calculation pays SSP in proportion to the employee's actual working pattern, rather than applying a one-size-fits-all daily rate.
Part-time workers must still meet the eligibility criteria to qualify for SSP. Before 6 April 2026, the criteria included earning at least the Lower Earnings Limit on average weekly earnings. From 6 April 2026 onwards, under the Employment Rights Act 2025, the Lower Earnings Limit requirement is removed, making SSP accessible to part-time workers regardless of their earnings level, provided they meet other eligibility conditions such as being classified as an employee for tax purposes and notifying their employer of sickness within the required deadline.
What are the benefits of using an SSP Calculator?
The Statutory Sick Pay (SSP) calculator removes manual error by applying waiting days, qualifying days, and the weekly rate automatically. The SSP calculator keeps calculations accurate and consistent across all employees. The SSP calculator provides several key benefits. The key benefits of the SSP calculator are listed below.
Correct Payroll Processing
The SSP calculator calculates and pays the correct amount of SSP, reducing the risk of underpayment or overpayment.
Clear Record for HMRC Reporting
The SSP calculator maintains accurate records for reporting to HM Revenue and Customs (HMRC) and supports compliance with statutory obligations.
Consistent Treatment Across Employees
The SSP calculator applies the same calculation method for all employees and supports fairness and uniformity in SSP payments.
The SSP calculator confirms eligibility against the earnings threshold before making any payment. The automated eligibility check prevents incorrect payments and supports compliance with statutory requirements. The SSP calculator saves time compared to manual calculations and reduces errors, especially when handling multiple absences or part-time working patterns.
What Is Statutory Sick Pay?
Statutory Sick Pay (SSP) is the minimum sick pay an employer must provide to an eligible employee who is unable to work due to illness. Statutory Sick Pay is a legally mandated payment made through payroll systems, giving employees financial support during periods of sickness absence. Employers may offer additional sick pay benefits under an occupational scheme, but Statutory Sick Pay represents the baseline requirement set by law.
Statutory Sick Pay serves as a financial safety net for employees and helps them recover without the added stress of financial insecurity. Statutory Sick Pay is managed in the same manner as regular wages, with appropriate tax and National Insurance deductions applied. Both employers and employees must understand the role and requirements of Statutory Sick Pay to support compliance during illness.
How Does Statutory Sick Pay Work?
Statutory Sick Pay (SSP) is paid by the employer for qualifying days after the initial three waiting days, continuing for up to 28 weeks through the Pay As You Earn (PAYE) system. Statutory Sick Pay is processed as part of the regular payroll, treated like wages, and subject to Income Tax and National Insurance contributions. A fit note, also known as a statement of fitness for work, becomes necessary after seven consecutive days of sickness absence and verifies the employee's condition. Employers must pay SSP only for days the employee would normally work, known as qualifying days. For absences that began before 6 April 2026, SSP payments start from the fourth qualifying day, with the first three serving as unpaid waiting days.
Who is eligible for Statutory Sick Pay?
An employee is eligible for Statutory Sick Pay (SSP) if they meet set criteria. The employee must be classified as an employee for tax purposes and have been off sick for at least four consecutive days, which counts as a period of incapacity for work. The employee's average earnings over the eight weeks prior to the sickness must meet or exceed the Lower Earnings Limit. The employee must inform their employer of the sickness within the employer's notification deadline, or within seven days if no set deadline is in place. The eligibility conditions confine SSP to employees who are genuinely unable to work due to illness.
Minimum earnings threshold
The minimum earnings threshold for Statutory Sick Pay (SSP) is defined by the Lower Earnings Limit. As of the 2025/26 tax year, the Lower Earnings Limit was set at £125 per week. From 6 April 2026, the requirement for a minimum earnings threshold is removed under the Employment Rights Act 2025. Employees no longer need to meet a set earnings criterion to qualify for SSP, making SSP accessible to a broader range of workers. The Lower Earnings Limit for SSP eligibility is £125 per week, and from 6 April 2026 it is removed, allowing all employees to qualify regardless of their income level.
Who is not eligible?
Individuals not eligible for Statutory Sick Pay (SSP) include those who do not meet set criteria. The key exclusions are listed below.
- Earnings Below the Lower Earnings Limit: Employees earning less than the Lower Earnings Limit do not qualify for SSP.
- Recipients of Certain Benefits: Employees already receiving benefits like Statutory Maternity Pay or Employment and Support Allowance are ineligible.
- Exhaustion of SSP Entitlement: Employees who have already used their full 28 weeks of SSP in a single or linked period are not eligible.
Ineligibility also extends to self-employed individuals and those involved in industrial action.
How Long Does Statutory Sick Pay Last?
Statutory Sick Pay (SSP) can be paid for up to 28 weeks in a single period of sickness or in linked periods. Linked periods of sickness are absences where the gaps are 8 weeks or less, treated as one continuous period. An employee who returns to work but becomes ill again within 8 weeks continues the previous SSP entitlement rather than resetting the 28-week limit. Once the full 28 weeks have been used in a single or linked period, the employee is no longer entitled to SSP for that period of incapacity for work. The employer must then provide the employee with an SSP1 form within 7 days, enabling the employee to explore other financial support options such as Employment and Support Allowance or Universal Credit.
What Should Employers Know About Paying SSP?
Employers must pay Statutory Sick Pay (SSP) to eligible staff, keep accurate records, and report SSP through payroll in the same manner as regular wages. Employers must align the payment with the employee's qualifying days and sickness dates. Employers must disburse SSP through payroll, making SSP subject to PAYE and National Insurance contributions, similar to standard wages.
Employers generally cannot reclaim SSP from the government, as the Percentage Threshold Scheme was abolished in 2014. Employers must make timely and precise SSP payments, and payroll or HR software supports accuracy and compliance with legal changes. For an employee who is not eligible for SSP, employers must inform the employee in writing within seven days, providing an SSP1 form and directing the employee to alternative financial support options like Employment and Support Allowance (ESA) or Universal Credit.
How long can SSP be paid?
Statutory Sick Pay (SSP) can be paid for up to 28 weeks per period of incapacity for work. The 28-week duration includes both continuous sickness absence and linked periods of sickness that are separated by eight weeks or less. An employee who exhausts the 28-week entitlement is no longer eligible for SSP for that single period of incapacity. Employers must provide form SSP1 to notify employees when their SSP entitlement ends.
Deadline for notifying sickness
The employee must report sickness within the employer's deadline, which is 7 days unless a shorter rule is set. An absence that exceeds 7 consecutive days requires a fit note from a medical professional. An employee who fails to meet this deadline may lose entitlement to Statutory Sick Pay (SSP) for that period of absence.
If an employee disagrees
An employee who disagrees with an SSP calculation can request a written explanation from the employer using form SSP1, which outlines the reasons for the decision. If the issue remains unresolved, the employee can escalate the dispute to HMRC's statutory payment dispute team, which provides a binding decision. Employers must keep accurate SSP records, as HMRC scrutinizes these during dispute resolution.
Can Employers Reclaim Statutory Sick Pay?
No, employers generally cannot reclaim Statutory Sick Pay (SSP) since the Percentage Threshold Scheme was abolished in 2014. The Percentage Threshold Scheme previously allowed employers to recover SSP costs exceeding a set percentage of their National Insurance contributions. After the removal of the Percentage Threshold Scheme, employers must now absorb the full cost of SSP payments to eligible employees. Temporary exceptions, such as during the COVID-19 pandemic, were not permanent changes to the general rule. Employers must manage SSP payments as part of their standard payroll responsibilities.
Keeping Your SSP Calculation Accurate for 2026/27
Employers should use the current-year SSP rate and Lower Earnings Limit figures in the calculator for accurate results. From 6 April 2026, major changes to the Statutory Sick Pay (SSP) regulations take effect under the Employment Rights Act reform. SSP becomes a day-one right, removing the previous requirement of three waiting days. The Lower Earnings Limit no longer determines eligibility, making SSP accessible to all employees regardless of their earnings level. The April 2026 changes require employers to adjust their calculations for absences starting on or after this date.
For thorough payroll management, employers should use the Employer National Insurance Calculator alongside the SSP calculator. The combined tools give a complete understanding of the per-employee on-cost and reflect the wider financial implications of statutory payments. Employers who integrate these tools maintain compliance and accuracy in their payroll processes for the 2026/27 period and beyond.