Statutory Sick Pay Calculator (2026/27).

For absences starting on or after 6 April 2026, SSP is the lower of £123.25 per week or 80% of average weekly earnings. It is payable from the first full qualifying day for up to 28 weeks. There is no employer recovery of SSP from HMRC; it is fully a cost to the employer (unlike SMP).

Qualifying days are the days an employee is contractually required to work. SSP is calculated based on qualifying days, not calendar days. The daily SSP rate is the employee's applicable weekly rate divided by the number of qualifying days in the week. At the £123.25 cap, the daily rate for a standard 5-day week is £24.65.

From 6 April 2026 the lower earnings limit and waiting period were removed, so eligible employees can receive SSP regardless of earnings and from the first full day of sickness. They must still notify their employer within the applicable deadline. SSP is not available to self-employed workers or employees who have already received the maximum 28 weeks for the linked sickness period.

Yes. Many employers offer enhanced sick pay — for example, full pay for a set number of weeks, then half pay, then SSP. This is entirely at the employer's discretion and should be written into employment contracts or a sickness policy. Enhanced sick pay above SSP cannot be recovered from HMRC.

When SSP ends after 28 weeks, the employer must issue an SSP1 form to the employee within 7 days. The employee can then apply for Employment and Support Allowance (ESA) or Universal Credit to replace their income. The employer is not obliged to continue paying beyond SSP unless their contractual sick pay policy requires it.