What is Statutory Sick Pay?
Statutory Sick Pay is a statutory minimum payment that eligible employees can receive from their employer when they are unable to work because of sickness.
SSP is generally paid through the employer's payroll and may be subject to Income Tax and National Insurance where applicable.
Some employers provide contractual sick pay above the statutory minimum. This calculator estimates statutory pay only.
Statutory Sick Pay rate for 2026/27
For the 2026/27 tax year, the statutory weekly SSP amount is the lower of £123.25 and 80% of normal weekly earnings.
Statutory weekly cap used for 2026/27 estimates.
Of normal weekly earnings, where lower than the statutory weekly cap.
The 2026 reforms removed the former waiting-day requirement for qualifying SSP absence.
| SSP rule | 2026/27 treatment |
|---|---|
| Standard weekly maximum | £123.25 |
| Earnings-based calculation | 80% of normal weekly earnings |
| Weekly SSP | Lower of £123.25 and 80% of normal weekly earnings |
| Waiting days | Removed under the 2026 reforms |
| Former lower earnings limit | No longer an SSP exclusion under the 2026 reforms |
How to calculate Statutory Sick Pay
The simplified calculation begins by comparing 80% of normal weekly earnings with the statutory weekly maximum. The lower amount is then converted into a daily estimate based on qualifying days.
Weekly SSP = min(80% × Normal weekly earnings, £123.25)
Estimated daily SSP = Weekly SSP ÷ Qualifying work days per week
Estimated total SSP = Daily SSP × Qualifying sick days to pay
The formula above is a simplified planning method. Actual statutory payroll rounding and payment periods may produce small differences.
Statutory Sick Pay worked examples
Example 1: £500 weekly earnings, five qualifying sick days
- Normal weekly earnings: £500
- 80% of earnings: £400
- Weekly SSP: £123.25
- Qualifying days per week: 5
- Daily SSP: £123.25 ÷ 5 = £24.65
Estimated SSP for five days: £123.25
Example 2: £100 weekly earnings, five qualifying sick days
- Normal weekly earnings: £100
- 80% of earnings: £80
- Weekly SSP: £80
- Qualifying days per week: 5
- Daily SSP: £80 ÷ 5 = £16
Estimated SSP for five days: £80.00
Example 3: £300 weekly earnings, three qualifying sick days
- Normal weekly earnings: £300
- 80% of earnings: £240
- Weekly SSP: £123.25
- Qualifying days per week: 5
- Daily SSP: £24.65
Estimated SSP for three days: £73.95
Example 4: £200 weekly earnings, two qualifying days per week
- Normal weekly earnings: £200
- 80% of earnings: £160
- Weekly SSP: £123.25
- Qualifying days per week: 2
- Estimated SSP per qualifying day: £61.625
Estimated SSP for two qualifying days: £123.25
Who is eligible for Statutory Sick Pay?
SSP eligibility depends on the applicable statutory rules, employment status and qualifying sickness absence.
The 2026 reforms removed the previous lower-earnings-limit exclusion and the waiting-day requirement. This means that some lower-paid employees may qualify where they previously would not have.
However, this calculator does not determine legal eligibility. Employers and employees should check official rules and individual circumstances.
What are qualifying days for SSP?
Qualifying days are the days used to determine statutory sick pay within an employee's work pattern.
They are generally agreed between employer and employee, subject to statutory requirements.
For example, an employee working Monday to Friday may have five qualifying days per week. Someone with a different working pattern may have fewer qualifying days.
Is SSP paid from the first day in 2026?
Under the 2026 reforms, the previous SSP waiting-day rules were removed. Eligible employees can receive SSP from the first qualifying day of sickness absence, subject to the applicable conditions.
How long can Statutory Sick Pay be paid?
SSP can generally be paid for up to 28 weeks for a qualifying period of sickness absence, subject to statutory rules and any linked periods of incapacity.
The calculator's sick-day input is a numerical estimation field. It does not automatically enforce every statutory duration or linked-absence rule.
Statutory Sick Pay vs contractual sick pay
Contractual sick pay is an employer-provided benefit that may exceed the statutory minimum.
For example, an employer may continue paying full salary during an initial period of sickness absence.
Such arrangements depend on the employment contract and workplace sick-pay policy. This calculator does not include enhanced contractual sick pay.
Is Statutory Sick Pay taxable?
SSP is normally paid through payroll and may be subject to Income Tax and National Insurance where applicable.
The calculator displays an estimated gross amount before payroll deductions.
How to use the SSP Calculator
- Enter normal weekly earnings.
- Enter the number of qualifying sick days to estimate.
- Enter qualifying work days per week.
- Select Calculate to view the estimated gross SSP amount.
- Compare the result with your employer's payroll calculation and sick-pay policy.
Official UK Statutory Sick Pay guidance
For current statutory rates, entitlement rules and employer payroll requirements, consult:
- GOV.UK – Statutory Sick Pay
- GOV.UK – Statutory Sick Pay for employers
- GOV.UK – Statutory Sick Pay employer guidance
Frequently asked questions
How much is Statutory Sick Pay in 2026/27?
The weekly amount used by this calculator is the lower of £123.25 and 80% of normal weekly earnings.
Is SSP paid from day one in 2026?
Under the 2026 reforms, the previous waiting-day requirement was removed, subject to the relevant eligibility conditions.
Can low-paid employees receive SSP?
The 2026 reforms removed the former lower-earnings-limit exclusion, expanding potential access for lower-paid employees.
What are qualifying sick days?
They are the qualifying days used to calculate SSP under an employee's working pattern and applicable rules.
How long can I receive SSP?
SSP can generally be payable for up to 28 weeks, subject to statutory rules and linked sickness periods.
Does SSP include weekends?
SSP is calculated using qualifying days, which may or may not include weekends depending on the agreed working pattern.
Does the calculator include Income Tax?
No. It estimates gross SSP before Income Tax, National Insurance and other payroll deductions.
Is this an official HMRC calculator?
No. CalculatorsOnline is independent and is not affiliated with HMRC or the UK Government.
Related UK statutory pay and salary calculators
Important: This tool provides a simplified gross Statutory Sick Pay estimate. It does not determine legal entitlement, model all linked sickness periods, apply detailed statutory rounding rules, or calculate contractual sick pay and individual payroll deductions.
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