Statutory Sick Pay Calculator UK 2026/27
Calculate your exact SSP entitlement at the 2026/27 rate of £116.75/week. Handles waiting days, any work pattern, and shows the full pay gap vs your normal salary.
Your Details
Enter your pay and absence length to calculate SSP.
Qualifying threshold: £123/week
First 3 days unpaid (waiting days). Max 28 weeks SSP.
✓ Eligible for SSP
Earnings meet the £123/week Lower Earnings Limit.
Total SSP Payable
—
for — paid sick days (— weeks)
SSP Rate 2026
£116.75
per week
Daily SSP Rate
—
÷ 5 work days/wk
Normal Earnings
—
for 10 working days
Pay Gap
—
vs normal earnings
Calculation Breakdown
- Total absence period10 days
- Waiting days (unpaid)3 days
- SSP qualifying days—
- SSP weekly rate (2026/27)£116.75
- SSP daily rate—
- Total SSP payable—
- Maximum SSP (28 weeks)—
What is Statutory Sick Pay?
Statutory Sick Pay (SSP) is a legal minimum payment that employers must make to eligible employees who are off sick. It is set by the government each April and is paid at a fixed weekly rate regardless of your normal salary. For 2026/27 that rate is £116.75 per week.
SSP is not a government benefit — it is paid by your employer directly through payroll, just like your normal wages. It is subject to Income Tax and National Insurance in the same way. Employers with a wage bill below a certain threshold used to be able to reclaim SSP from HMRC; however, the Percentage Threshold Scheme was abolished in 2014 and reclaim is no longer available for standard absences.
SSP Qualifying Conditions
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Employment Status
Must be classed as an employee. Workers and the genuinely self-employed do not qualify for SSP, though employment status claims are currently under intense government review.
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Minimum Duration
Must be ill for at least 4 consecutive days (including non-working days such as weekends). This triggers the entitlement — days 1–3 are 'waiting days' and are typically unpaid.
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Earnings Threshold
Average weekly earnings must be at least £123 (Lower Earnings Limit 2026/27). Calculated over the 8 weeks before you fell ill. Earnings includes overtime and bonuses.
Understanding Waiting Days
The first 3 days of a sickness absence are called Waiting Days (or Qualifying Days). During this period, your employer is not legally required to pay SSP. SSP only becomes payable from the 4th consecutive day of incapacity.
Monday (Day 1): Waiting Day — no SSP
Tuesday (Day 2): Waiting Day — no SSP
Wednesday (Day 3): Waiting Day — no SSP
Thursday (Day 4): SSP begins — £116.75 ÷ 5 = £23.35
Friday (Day 5): SSP payable — £23.35
Exception — Linked Periods: If you were off sick within the last 8 weeks and are sick again, the two periods are "linked". In this case, you do not serve waiting days again, and SSP is payable from day 1.
SSP Rates: 2020–2026
| Tax Year | Weekly SSP Rate | Change |
|---|---|---|
| 2026/27 | £116.75 | +£3.85 |
| 2026/27 | £116.75 | +£7.65 |
| 2023/24 | £109.40 | +£5.25 |
| 2022/23 | £99.35 | +£2.90 |
| 2021/22 | £96.35 | — |
| 2020/21 | £95.85 | — |
What Happens After 28 Weeks?
SSP can only be paid for a maximum of 28 weeks (196 days). Once this is exhausted, your employer must give you a form SSP1 (the SSP end notice). You can then apply to the government for New Style Employment and Support Allowance (ESA), which provides continued support for those who cannot work due to illness or disability.
For context on your ongoing income, our PAYE Calculator can model your reduced take-home during sick leave. And remember — your annual leave continues to accrue throughout your sick leave, which you are legally entitled to take (or carry over) when you return.
Frequently Asked Questions
How much is statutory sick pay (SSP) in 2026?
The Statutory Sick Pay rate for 2026/27 is £116.75 per week. This is paid by your employer for up to 28 weeks of sickness absence. SSP is only payable from the 4th day of illness — the first 3 days are known as 'waiting days' and are normally unpaid.
When does SSP start? What are waiting days?
SSP starts on the 4th consecutive day you are off sick, including non-working days. The first 3 days of any period of incapacity for work are called 'waiting days' and your employer is not required to pay SSP for these days, unless you have had a period of sickness within the last 8 weeks.
How do I qualify for statutory sick pay?
To qualify for SSP you must be classed as an employee (not a worker or self-employed), have been ill for at least 4 consecutive days (including non-working days), and earn at least £123 per week on average — the Lower Earnings Limit for 2026/27.
How long can I receive statutory sick pay?
SSP can be paid for up to 28 weeks of sickness absence. After 28 weeks, your employer stops paying SSP and should give you a form SSP1. You may then be eligible to apply for New Style Employment and Support Allowance (ESA) from the government.
What if my employer pays more than SSP?
Many employers offer enhanced sick pay above the statutory minimum — often described as 'company sick pay' or 'occupational sick pay'. The terms are set out in your employment contract. Your employer can choose to pay full salary, half pay, or any amount above SSP. Some offer full pay for a period (e.g. 3 months) before dropping to SSP.
Does SSP count as normal pay for holiday accrual?
Yes. Annual leave continues to accrue during sick leave at the full statutory rate. If you are unable to take your annual leave because of sickness, you are legally entitled to carry it over to the next leave year. Use our Annual Leave Calculator to see how much leave you will have accrued.