UK Statutory Sick Pay Calculator 2026/27
UK Statutory Sick Pay calculator 2026/27: £123.25 a week or 80% of earnings if lower, up to 28 weeks, from the first full day off sick.
Statutory Sick Pay (SSP) is paid by the employer to qualifying employees who are sick for at least one full working day. In 2026/27 it is £123.25 a week or 80% of average weekly earnings, whichever is lower, payable for up to 28 weeks. Since 6 April 2026 there are no unpaid waiting days and no earnings threshold. Per gov.uk: Statutory Sick Pay entitlement. The calculator converts calendar days off into working days at your working-days-per-week figure; your employer pays for the actual qualifying days you would have worked.
Scenarios
- 1 week sickness (£500/wk earner)£123Eligible for SSP from the first full working day off sick: the Employment Rights Act 2025 removed the 3 waiting days and the Lower Earnings Limit from 6 April 2026.
- 2 weeks sickness£247Eligible for SSP from the first full working day off sick: the Employment Rights Act 2025 removed the 3 waiting days and the Lower Earnings Limit from 6 April 2026.
- 4 weeks sickness£493Eligible for SSP from the first full working day off sick: the Employment Rights Act 2025 removed the 3 waiting days and the Lower Earnings Limit from 6 April 2026.
- 8 weeks sickness£986Eligible for SSP from the first full working day off sick: the Employment Rights Act 2025 removed the 3 waiting days and the Lower Earnings Limit from 6 April 2026.
- 28-week maximum£3,451Eligible for SSP from the first full working day off sick: the Employment Rights Act 2025 removed the 3 waiting days and the Lower Earnings Limit from 6 April 2026.
- Low earner (80% rule, £140/week)£448Eligible for SSP from the first full working day off sick: the Employment Rights Act 2025 removed the 3 waiting days and the Lower Earnings Limit from 6 April 2026.
- Very low earner (£100/week, no earnings threshold from April 2026)£160Eligible for SSP from the first full working day off sick: the Employment Rights Act 2025 removed the 3 waiting days and the Lower Earnings Limit from 6 April 2026.
Related calculators
Other UK tax calculators that pair with the SSP.
Frequently asked questions
What is the UK SSP weekly rate for 2026/27?
Statutory Sick Pay is £123.25 a week or 80% of average weekly earnings, whichever is lower (gov.uk). The rate is uprated by the government each April; the 2026/27 figure applies from 6 April 2026. Average weekly earnings are normally worked out over an 8-week period.
How long can SSP be paid?
Up to 28 weeks. Periods of sickness 8 weeks or less apart are linked and count towards the same 28 weeks. When SSP ends, or if the employee does not qualify, the employer gives them form SSP1, which supports a claim for Universal Credit or Employment and Support Allowance.
Are there still 3 waiting days before SSP starts?
No. The Employment Rights Act 2025 removed the waiting days from 6 April 2026. SSP is now paid when an employee is sick for at least one full working day, for each full day off sick they would normally have worked. Under the old rules the first 3 qualifying days in a period of sickness were unpaid.
Who pays for SSP?
The employer pays SSP through payroll in the same way as wages, deducting Income Tax and National Insurance. Employers cannot reclaim it: the Percentage Threshold Scheme that let some employers recover SSP was abolished from 6 April 2014 (SI 2014/897). HMRC pays SSP directly only in limited cases, such as employer insolvency.
Does SSP apply to part-time and zero-hours workers?
Yes, if they are employees who have done some work for the employer. From 6 April 2026 there is no earnings test: the Lower Earnings Limit gate (£125 a week in 2025/26) was removed. Instead, anyone whose average weekly earnings are below £154.06 gets 80% of their earnings rather than the full £123.25.
Can the employer pay more than SSP?
Yes. Many employers run company (occupational or contractual) sick pay schemes that top SSP up, for example to full pay for a set period. An employer can pay more than SSP but not less.