Statutory Sick Pay Calculator (2026/27).

SSP is £116.75 per week for 2026/27. It is payable for up to 28 weeks of sickness absence. SSP starts from the fourth qualifying day of illness — the first three days are unpaid waiting days. 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 weekly rate divided by the number of qualifying days in the week. For a standard 5-day week the daily rate is £23.35 (£116.75 ÷ 5).

An employee is eligible for SSP if they are sick for 4 or more consecutive days (including non-working days), earn at least £125/week (the lower earnings limit), and have notified their employer within any deadline set. SSP is not available to self-employed workers, employees who have already received 28 weeks of SSP, or those who were already sick before starting employment.

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.