UK Statutory Sick Pay Calculator

From 6 April 2026, Statutory Sick Pay is paid at the lower of £123.25 per week or 80% of your average weekly earnings (AWE). The 2025/26 rate was £118.75 and the 2024/25 rate was £116.75. The new 80% AWE cap was introduced alongside the removal of the Lower Earnings Limit so that very low earners do not receive more in SSP than they earned at work.

Three big changes took effect under the Employment Rights Act 2025. First, day-one entitlement: SSP is now paid from the first day of sickness, not the fourth — there are no more 3 unpaid waiting days. Second, the Lower Earnings Limit was removed: any employee can now claim SSP regardless of their weekly earnings, extending coverage to around 1.3 million more workers. Third, the new 80% of average weekly earnings cap was added on top of the flat statutory rate.

SSP is paid for each "qualifying day" the employee is sick. A qualifying day is a day they would normally have worked (their contracted working days). The daily rate is the effective weekly SSP rate divided by the number of qualifying days per week. For an employee on 5 working days per week in 2026/27, the daily rate is £123.25 ÷ 5 = £24.65. For 6 days a week it is £20.54, and for 4 days a week it is £30.81.

SSP is paid for up to 28 weeks per period of incapacity for work. After 28 weeks the employer's SSP obligation ends. If you are still unable to work, you may be able to claim "new style" Employment and Support Allowance (ESA) or Universal Credit from DWP. Linked sickness periods (separated by 8 weeks or less) count as the same period of incapacity.

From 6 April 2026, every employee is entitled to SSP regardless of how much they earn — the Lower Earnings Limit was removed. Pre-2026 the rules required average weekly earnings of at least the LEL (£123 in 2025/26). To claim SSP you must be classed as an employee, you must tell your employer about your sickness within their notification deadline (often 7 days), and a fit note (Statement of Fitness for Work) is required for absences longer than 7 calendar days.

SSP is the statutory minimum your employer must pay you while you are sick. Many employers — especially in the public sector and large private companies — offer "occupational sick pay" that goes beyond SSP. A typical scheme might pay 4 or 13 weeks at full pay followed by half pay plus SSP, then SSP only. Use the "Employer Full Pay" and "Employer Half Pay" inputs to model your contract. Combined enhanced pay is normally capped at 100% of your normal salary.

Yes. SSP and any employer occupational sick pay are treated as earnings, so income tax and Class 1 National Insurance are deducted in the normal way through PAYE. Pension contributions also continue if you are a member of an employer scheme. If your earnings drop while you are off sick you may end up paying less income tax overall and could be due a small refund at year end.

From April 2026 the only employees who do not qualify for SSP are those with no average weekly earnings at all (the new 80% rule means the calculation needs a positive AWE). If you are self-employed, on a casual contract with no earnings, or have used up your 28-week SSP entitlement, you may instead be able to claim "new style" Employment and Support Allowance, Universal Credit, or Personal Independence Payment depending on your circumstances.