Statutory Sick Pay Calculator 2026/27: New SSP Rules From Day One

Work out your Statutory Sick Pay under the rules that started on 6 April 2026. SSP is now paid from the first day you are off sick, there is no minimum earnings level, and the rate is £123.25 a week or 80% of your average weekly earnings, whichever is lower. If you earn £400 a week and work 5 days, 10 working days off sick pays £246.50. Under the old rules, with 3 unpaid waiting days, the same absence paid £166.25.

Statutory Sick Pay Calculator 2026/27

£123.25 a week or 80% of earnings, paid from day one · Updated 13 October 2026

My pay is
£
Before tax, averaged over the 8 weeks before you went off sick
days
Count only days you would normally have worked
Statutory Sick Pay for this absence
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Average weekly earnings
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Weekly SSP rate
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Rate based on
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Daily rate
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Maximum for 28 weeks
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Same absence under the old rules
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Assumes one absence that starts at the beginning of your working week and is not linked to an earlier one. SSP is taxable and is paid through payroll. Your employer may pay more under a company sick pay scheme.

What changed on 6 April 2026

The Employment Rights Act 2025 removed the waiting days and the lower earnings limit from 6 April 2026, and Northern Ireland made the same changes from the same date under its own law. Low earners who used to get nothing now qualify, and nobody loses the first three days of pay.

RuleUp to 5 April 2026From 6 April 2026
Weekly rate£118.75£123.25, or 80% of average weekly earnings if lower
Waiting daysFirst 3 qualifying days unpaidNone: paid from the first full day off sick
Minimum earningsAt least £125 a week (lower earnings limit)No minimum
Maximum28 weeks28 weeks

How SSP is calculated

  • Average weekly earnings are your gross earnings over the 8 weeks (the relevant period) before your first full day of sickness. For monthly pay, add up the months, divide by the number of months, multiply by 12 and divide by 52.
  • The weekly rate is the lower of £123.25 and 80% of those earnings, so anyone earning more than about £154 a week gets the standard £123.25.
  • SSP is paid for your qualifying days, usually the days you normally work. The daily rate is the weekly rate divided by the number of qualifying days in the week.
  • It is paid on your normal payday, with Income Tax and National Insurance deducted like wages.
  • Spells of sickness 8 weeks or less apart are linked and treated as one, and SSP stops after 28 weeks in total.
HMRC amounts to pay at the standard rate of £123.25 (part-weeks are rounded up to the next penny)
Qualifying days a weekDaily rate1 day2 days3 days
7£17.6071£17.61£35.22£52.83
6£20.5416£20.55£41.09£61.63
5£24.65£24.65£49.30£73.95
4£30.8125£30.82£61.63£92.44
3£41.0833£41.09£82.17£123.25
2£61.625£61.63£123.25-
1£123.25£123.25--

Worked examples

The first three rows are HMRC's own examples
EmployeeWeekly rateDays offSSP
Earns £145 a week, works 4 days£116 (80%)2£58.00
Earns £145 a week, works 5 days£116 (80%)3£69.60
Earns £185 a week, works 5 days£123.253£73.95
Earns £100 a week, works 5 days (no SSP before April 2026)£80 (80%)5£80.00
Paid £2,000 a month, works 5 days£123.257£172.55
Paid £30,000 a year, works 3 days£123.257£287.59

Who can get SSP

  • You must be an employee (agency workers can qualify), have done some work under your contract and be too ill to work for at least one full working day.
  • Tell your employer by the deadline they set, or within 7 days if they have not set one. You can lose SSP for days you report late without a good reason.
  • Your employer can ask for a fit note if you are off for more than 7 days in a row, including non-working days. GPs, nurses, pharmacists, physiotherapists and occupational therapists can issue one.
  • You cannot get SSP while you are getting Statutory Maternity Pay or Maternity Allowance, or once you have had 28 weeks of it in a linked spell.
  • If you have more than one job, you can get SSP from each employer.

FAQs

Do I get paid for the first day off sick now?

Yes. For absences from 6 April 2026, SSP is payable from the first full day of sickness. Waiting days no longer apply, including for anyone who was in the middle of waiting days on 6 April 2026.

I earn less than £125 a week. Can I get SSP?

Yes. The lower earnings limit no longer applies to SSP, so you get 80% of your average weekly earnings. Someone earning £100 a week gets £80 a week.

What if my sickness started before 6 April 2026?

Special rules apply. Employees already getting SSP moved to the new £123.25 rate on 6 April 2026, and anyone who was getting the old flat rate keeps a flat rate rather than dropping to 80% of earnings. Some people who were refused SSP because of low earnings became entitled from 6 April 2026, depending on when their absence started.

Related calculators

Sources

Figures current as of 13 October 2026

Each formula is checked against a separate test sheet with at least three worked examples. Results are estimates based on the numbers you enter and the published rules; your actual figures may differ. This is general information, not financial or tax advice.

Spotted a mistake? Contact us and we will fix it and update the date above.

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