UK SSP Calculator — Statutory Sick Pay

How Statutory Sick Pay Works

Statutory Sick Pay (SSP) is the minimum your employer must pay you when you cannot work because you are ill. From 6 April 2026 the SSP rules changed substantially under the Employment Rights Act 2025:

• Day-one entitlement — SSP is paid from the very first day of sickness, removing the previous 3-day waiting period
• No Lower Earnings Limit — every employee qualifies regardless of weekly earnings (around 1.3 million more workers are now covered)
• £123.25 per week or 80% of AWE — the new statutory cap is the lower of these two amounts, so very low earners receive a percentage of their normal pay rather than the flat rate
• Maximum 28 weeks per period of incapacity (unchanged)

SSP Rate History

Qualifying Days and the Daily Rate

SSP is paid for each "qualifying day" you are sick — the days you would normally have worked under your contract. The daily rate is the effective weekly SSP divided by the number of qualifying days per week:

• 5 working days per week (typical) — £123.25 ÷ 5 = £24.65/day
• 6 working days per week — £123.25 ÷ 6 = £20.54/day
• 4 working days per week — £123.25 ÷ 4 = £30.81/day

Pre-2026 the first 3 qualifying days were unpaid "waiting days" — a 5-day-a-week employee off for two weeks (10 qualifying days) would only be paid for 7 of them. From 2026/27 all 10 days are paid.

Worked Examples

Each example below is an employee off sick for two calendar weeks (10 qualifying days) on a standard 5-day working week, with the figures calculated by the SSP engine that powers the tool above.

Example 1 — standard earner, day-one reform. Average weekly earnings of £600.00 mean the 80% cap does not bite, so the full statutory rate applies at £24.65 per qualifying day.

Day-one entitlement is worth £80.25 extra to this employee for a single two-week absence — the 3 previously unpaid waiting days are now paid.

Example 2 — low earner, 80% AWE cap. An employee earning only £100.00 a week in 2026/27 is now covered (the Lower Earnings Limit was removed), but the new 80% cap limits SSP to 80% of pay rather than the flat rate. Effective SSP is £80.00/week (£16.00/day), giving £160.00 over the two weeks — less than the £246.50 a higher earner receives, because nobody can be paid more in SSP than 80% of what they earned at work.

Employer Occupational Sick Pay

Many UK employers — especially the NHS, civil service, and large private companies — pay enhanced or "occupational" sick pay that goes beyond SSP. Common patterns include:

• NHS contractual sick pay — 1 month full pay and 2 months half pay during the first year of service, rising to 6 months full pay and 6 months half pay after 5 years
• Civil Service — similar pattern, escalating with length of service
• Private sector typical — 4 weeks full pay for short-term absence, dropping to SSP only thereafter

Use the "Employer Full Pay Weeks" and "Employer Half Pay Weeks" inputs above to model your contract. Combined sick pay is normally capped at 100% of your normal earnings.

When SSP Runs Out

SSP is payable for a maximum of 28 weeks per period of incapacity for work. If you are still unable to work after 28 weeks, your employer must give you form SSP1 so you can claim "new style" Employment and Support Allowance (ESA) from DWP. Depending on your income and savings you may also qualify for Universal Credit or Personal Independence Payment (PIP).

Tax and National Insurance on SSP

SSP and any employer occupational sick pay are paid through payroll and are subject to PAYE income tax and Class 1 National Insurance, just like normal wages. Pension contributions also continue at the usual percentage. Your tax-free Personal Allowance still applies, so if your earnings drop while you are off sick you may end up paying less income tax overall.