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.

What's the key thing to understand about 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.

What should I know about 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.

What do I need to know about 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.

Worked Example: SSP Across a 2-Week Absence Including Waiting Days

Statutory Sick Pay (SSP) in Great Britain is paid at a flat weekly rate (currently around GBP118.75, reviewed each April) for qualifying days of sickness, but only from the fourth qualifying day of absence onwards under the standard rules in force up to the point of the April 2026 reforms discussed elsewhere in this guide — the first three qualifying days are 'waiting days' and are unpaid under SSP (though many employers pay full or occupational sick pay from day one regardless, which sits on top of or instead of SSP). Take an employee who works a standard Monday-to-Friday pattern (5 qualifying days a week) and is off sick for 10 consecutive working days (2 full weeks):

Over the full two weeks, SSP pays out GBP166.25 rather than two full weeks at GBP118.75 (which would be GBP237.50), purely because of the three unpaid waiting days at the start. This waiting-day mechanic is the detail that most often makes a short self-certified illness look like it 'doesn't pay anything,' since a single isolated 2-3 day absence frequently falls entirely within the unpaid waiting period and attracts no SSP at all.

SSP and Zero-Hours or Irregular Contracts

Statutory Sick Pay eligibility does not depend on being a permanent, fixed-hours employee — zero-hours and irregular-hours workers can qualify for SSP provided they meet the other standard conditions (classed as an employee for SSP purposes, average weekly earnings at or above the Lower Earnings Limit, and genuinely incapable of work for at least 4 consecutive days including non-working days). The practical complication for irregular-hours workers is identifying 'qualifying days' — the days SSP can actually be paid for — since SSP is normally only payable for days the person was contracted or rostered to work. A zero-hours worker with no fixed pattern and no shifts actually booked during the sickness period may find there are no qualifying days to pay SSP against at all for that spell, even though they would technically meet the earnings and incapacity tests, simply because nothing was scheduled. Average weekly earnings for SSP eligibility are calculated by looking back over a reference period (normally the 8 weeks up to the last normal payday before the sickness began), which for someone with genuinely fluctuating hours can mean eligibility shifts from one sickness spell to the next depending on how much work they happened to have in the preceding 8 weeks — a worker who qualified for SSP during a busy period might not qualify a few months later during a quiet one, purely because their earnings over the relevant reference window fell below the Lower Earnings Limit. This earnings-based cliff-edge is one of the most frequently raised concerns in consultations about SSP reform, including the day-one and lower-earners provisions addressed in the April 2026 reforms covered elsewhere in this guide.