How is SSP calculated?

SSP is calculated by dividing the weekly rate (£123.25, or 80% of average weekly earnings if lower) by the number of qualifying days you work per week, then multiplying by the number of qualifying sick days. For a 5-day week: £123.25 ÷ 5 = £24.65/day. Ten sick days gives £246.50. From 6 April 2026 there are no waiting days, SSP is payable from the very first day of sickness absence.

What is the 80% rule for SSP?

From 6 April 2026, SSP is the lower of the full weekly rate (£123.25) or 80% of the employee's average weekly earnings (AWE). For example, if AWE is £120/week, 80% is £96, so SSP is paid at £96/week rather than £123.25. The 80% calculation is done before tax, and if 80% of AWE works out below the rate for a single day the employee may receive no SSP for that period. Employees earning above roughly £154/week are unaffected because 80% of their AWE exceeds £123.25.

How many waiting days are there before SSP starts?

There are zero waiting days from 6 April 2026. Waiting days for statutory sick pay were abolished by the Employment Rights Act 2025, which came into force on that date. Previously, employees had to be sick for four consecutive days before SSP began, with the first three days unpaid. Now SSP is payable from the first qualifying day of sickness.

How long can you receive SSP?

SSP is payable for a maximum of 28 weeks in any period of incapacity for work. If you have separate periods of sickness that are fewer than eight weeks apart, HMRC links them together and counts them as one continuous period for the 28-week maximum. Once SSP ends, you may be eligible for Employment and Support Allowance (ESA) if you cannot return to work.

Who qualifies for SSP in the UK?

To qualify for SSP you must be an employee (not self-employed or a limited company director taking only dividends), have been off sick for at least one day, and earn at least the lower earnings limit, £123 per week for 2026/27. Zero-hours and agency workers can also qualify provided their average weekly earnings meet the threshold. Self-employed individuals are not entitled to SSP.

Is SSP taxable income?

Yes. Statutory sick pay is treated as earnings for income tax and National Insurance purposes. Your employer deducts tax and NI through PAYE in exactly the same way as normal wages. If your total income for the year remains below the personal allowance (£12,570 for 2026/27) you will owe no income tax. SSP does not affect your entitlement to the State Pension.

Updated 6 April 2026

SSP Calculator · Statutory Sick Pay 2026/27

Your free statutory sick pay calculator, no waiting days from 6 April 2026. Calculate SSP at £123.25/week instantly.

✓ Free to use✓ Updated 2026/27✓ HMRC aligned✓ No waiting days

SSP Calculator

Enter sick days and working pattern. Result updates instantly

Number of qualifying sick days

days

Working days per week

days/wk

Average weekly earnings(optional, leave blank if unsure)

££/wk

Total SSP entitlement

£—

Enter your figures above to calculate

Monthly

£—

Weekly

£—

Daily

£—

Hourly

£—

SSP from 6 April 2026: the lower of £123.25/week or 80% of your average weekly earnings (no waiting days, payable from day 1). Results are estimates, verify with HMRC.

How to Calculate Statutory Sick Pay

Quick Answer: Statutory sick pay for 2026/27 is the lower of £123.25 per week or 80% of your average weekly earnings. Divide the weekly rate by your qualifying days per week to get your daily rate, then multiply by the number of sick days. For a 5-day week: £123.25 ÷ 5 = £24.65/day. There are no waiting days from 6 April 2026, SSP starts from day one.

What is Statutory Sick Pay?

Statutory sick pay (SSP) is the minimum amount employers must pay employees who are off sick. It is set by HMRC and reviewed each April. For 2026/27, the standard weekly rate is £123.25. This SSP calculator applies the current rate automatically, so you always get the right figures without needing to look up the rate manually.

The 80% Rule from 6 April 2026

From 6 April 2026, SSP is the lower of £123.25/week or 80% of the employee's average weekly earnings (AWE). For most employees earning above about £154/week, 80% of AWE exceeds £123.25, so the full rate applies. For lower earners, SSP is paid at 80% of AWE, for example, with AWE of £120/week, SSP is £96/week (80% of £120). Enter your average weekly earnings in the calculator above to see the reduced rate applied automatically. If 80% of AWE amounts to less than a single day's rate, no SSP is payable for that period.

No Waiting Days from 6 April 2026

A significant change took effect on 6 April 2026: the 3-day waiting period for SSP was abolished. Previously, employees had to be sick for 4 days before SSP kicked in (with the first 3 “waiting days” unpaid). From 6 April 2026, SSP is payable from the first day of qualifying sickness absence.

Formula

Total SSP = (weekly rate ÷ working days per week) × number of qualifying sick days; the weekly rate is £123.25, or 80% of average weekly earnings if lower

e.g. (£123.25 ÷ 5) × 10 days = £246.50, or with AWE of £120: (£96 ÷ 5) × 10 = £192

Worked Example: 5-day week, 10 days sick

SSP weekly rate£123.25

Working days per week (÷ 5)÷ 5

Daily SSP rate£24.65

× Qualifying sick days (10)× 10

Total SSP payable£246.50

Maximum SSP period28 weeks

SSP is taxable, income tax and NI are deducted via PAYE in the same way as normal pay.

SSP rates 2026/27

Weekly SSP rate	£123.25
80% AWE rulefrom 6 Apr 2026	Lower of the two applies
Daily rate (5-day)	£24.65
Waiting days	None
Maximum SSP period	28 weeks
Effective from	6 Apr 2026

Source: HMRC / Employment Rights Act 2025

Frequently Asked Questions

The standard statutory sick pay rate in the UK is £123.25 per week for 2026/27, effective from 6 April 2026. For a standard 5-day working week this works out to £24.65 per qualifying day. From 6 April 2026, employees whose average weekly earnings are low enough that 80% of them falls below £123.25 receive 80% of their average weekly earnings instead, SSP is always the lower of the two. Employers must pay at least this amount; many pay more under their contractual sick pay schemes.