UK Statutory Sick Pay (SSP) Calculator 2026/27

Statutory Sick Pay Guide (2026/27)

What Is Statutory Sick Pay?

Statutory Sick Pay (SSP) is the minimum amount your employer must pay you when you're too ill to work, set by the UK government. From 6 April 2026 the flat rate is £123.25 per week. SSP is a legal minimum — many employers offer enhanced 'occupational' or 'company' sick pay that's more generous (for example, full pay for a number of weeks), set out in your contract; SSP is the floor beneath that. SSP is paid by your employer in the same way as your normal wages, through PAYE, so it's subject to tax and National Insurance like ordinary pay. It's paid for the days you would normally have worked (your 'qualifying days'), not calendar days. A major reform took effect in April 2026: SSP is now payable from the first day of sickness (the previous three 'waiting days' have been removed), and the weekly amount is now the lower of the flat rate or 80% of your average weekly earnings — so lower earners receive 80% of their normal pay rather than the full flat rate. This calculator applies the 2026/27 rules to estimate what you should receive. SSP can be paid for up to 28 weeks for a single period of sickness.

The April 2026 Reforms

April 2026 brought the most significant changes to SSP in years, which is why it's worth recalculating. First, the removal of waiting days: previously SSP was only paid from the fourth qualifying day of sickness, meaning short absences received nothing. From 6 April 2026, SSP is payable from day one of sickness — a meaningful change for anyone with shorter or recurring illnesses. Second, the removal of the Lower Earnings Limit threshold for entitlement and the introduction of an 80% cap: SSP is now calculated as the lower of the flat weekly rate (£123.25) or 80% of your average weekly earnings. This means lower earners, who previously might have received the full flat rate, now receive 80% of their actual earnings if that's less than the flat rate — extending SSP to more low earners while capping it as a proportion of pay. These reforms came in under the Employment Rights Act changes and broaden access to sick pay, particularly for part-time and lower-paid workers who were previously excluded by the earnings threshold or lost out through waiting days. The figures here reflect the confirmed 2026/27 position, but rates change each April, so verify the current rate on GOV.UK before relying on a figure for an official purpose.

Who Qualifies and How It's Paid

To qualify for SSP you must be classed as an employee and have done some work for your employer, be off sick for the relevant period, and (historically) earn at least the Lower Earnings Limit — though the April 2026 reforms changed how the earnings test works, extending eligibility to more lower earners via the 80% mechanism. You need to tell your employer you're sick within their deadline (or seven days if they don't have one). For absences over seven days, employers can ask for a fit note ('sick note') from a healthcare professional. SSP is paid by your employer for your normal working days during sickness, for up to 28 weeks per period of illness. Linked periods of sickness (separated by less than eight weeks) can count together toward that 28-week limit. You can't get SSP if you're receiving Statutory Maternity Pay or certain other statutory payments at the same time. If your SSP ends (after 28 weeks) or you don't qualify, you may be able to claim Universal Credit or Employment and Support Allowance instead — your employer should give you a form (SSP1) explaining why SSP is ending or not payable, which supports a benefits claim. The self-employed don't get SSP and should look at other support.

SSP and Your Wider Finances

Because SSP is a minimum and relatively modest amount, a period of long-term sickness can mean a significant drop in income, so it's worth understanding the wider picture. Check your contract or staff handbook for occupational sick pay, which many employers provide on top of SSP — this can make a large difference and often pays full or half pay for an initial period before dropping to SSP alone. If you have income protection insurance (personally or through your employer), it may pay out after a deferred period, replacing a portion of lost earnings during longer illness. If SSP and any company sick pay aren't enough to cover essential costs, you may be entitled to Universal Credit (which can top up low income), and potentially other support depending on your circumstances. Keep records of your sickness, fit notes, and any correspondence with your employer. If you believe your employer is wrongly refusing SSP, you can raise it with them and, if unresolved, contact HMRC's statutory payments dispute team. This calculator estimates your SSP entitlement under the 2026/27 rules, but it doesn't account for company sick pay, tax, or benefits — for an official figure or advice on your situation, check GOV.UK, speak to your employer or HR, or get advice from Citizens Advice or ACAS.