Statutory sick pay calculator

What SSP comes to for the days you were off, under the rules that changed on 6 April 2026. Paid from day one now, whatever you earn.

Three things changed on 6 April 2026

The Employment Rights Act 2025 rewrote Statutory Sick Pay, and the changes are big enough that most advice written before April is now wrong.

SSP was one part of a much wider set of April changes. The full list, including two that were widely reported as April but are actually scheduled for January 2027, is in what changed for UK pay in April 2026.

What that means if you earn £100 a week. Under the old rules you were below the lower earnings limit, so you got nothing. Now you get 80% of £100, which is £80 a week, from your first day off. If you earn £500 a week, 80% would be £400, so the £123.25 cap applies instead.

SSP is paid per working day, not per calendar day

The weekly figure is divided by the days you normally work, and you get that daily rate for each working day you miss. Those are your "qualifying days".

So the daily rate depends on your pattern. At the full £123.25 a week, someone working 5 days gets £24.65 a day, while someone working 2 days gets £61.63 a day. Same money over a full week, spread differently, because a 2-day-a-week worker loses half their week by missing one day.

How long it lasts

SSP runs for up to 28 weeks in one period of sickness. After that it stops, and Employment and Support Allowance is the thing to look at next.

Your employer may pay more than this under your contract, which is usually called company or occupational sick pay. SSP is the legal floor, not the ceiling, so check your contract before assuming these figures are all you get.

What comes off it

SSP is treated as earnings, so income tax and National Insurance come off it in the normal way. The figures here are gross.

You need to tell your employer you are sick within their deadline (or seven days if they have not set one), and they can ask for a fit note once you have been off for more than seven days, including non-working days.

Absences close together are linked

This is the rule that quietly costs people weeks of pay, and it rarely gets explained when you go off sick.

Two spells of sickness that are 8 weeks or less apart count as one linked period, so long as each lasted at least a full working day. They share a single 28-week allowance rather than starting the clock again.

Why it matters. You are off for 20 weeks with something serious, return for a month, then the same condition puts you off again. Because the gap was under 8 weeks, the second spell continues the first: you have 8 weeks of SSP left, not 28. Wait nine weeks between absences and the clock resets in full.

There is an outer limit too. A continuous chain of linked periods that runs for more than 3 years ends entitlement altogether, however the individual spells fall.

If your employer will not pay

An employer who thinks you do not qualify has to say so on form SSP1, and there are deadlines attached:

SSP1 is not a rejection letter to file away. It is the document you need to claim Employment and Support Allowance, so the deadlines exist to stop a gap opening between one payment ending and the next beginning.

If you think the decision is wrong, HMRC's Statutory Payment Disputes Team will rule on it. That is a free route and it does not go through a tribunal.

Common questions

How much is statutory sick pay?

The lower of £123.25 a week or 80% of your average weekly earnings, for 2026/27. The 80% rule is new from 6 April 2026: before that it was a flat rate that low earners often could not get at all.

When does sick pay start?

From your first day off sick. The three waiting days were abolished on 6 April 2026. Before that, the first three days of any absence were unpaid and SSP only began on day four.

Do I have to earn a certain amount to get SSP?

No, not any more. The lower earnings limit was removed on 6 April 2026, so everyone qualifies whatever they earn. If you earn little enough that 80% of your wage is under £123.25, you get the 80% instead.

How is the daily rate worked out?

The weekly figure divided by the days you normally work. At £123.25 a week that is £24.65 a day on a 5-day week, or £61.63 a day if you only work 2 days. You get it for each working day you miss.

How long can I get statutory sick pay for?

Up to 28 weeks in one period of sickness. After that SSP stops and Employment and Support Allowance is the usual next step.

Is statutory sick pay taxed?

Yes. It counts as earnings, so income tax and National Insurance come off it like normal wages. The figures on this page are gross.

Can my employer pay more than SSP?

Yes, and many do. Contractual sick pay, sometimes called company or occupational sick pay, sits on top and can be full pay for a set number of weeks. SSP is only the legal minimum.

Do separate periods of sickness link together?

Yes. Two spells that are 8 weeks or less apart count as one linked period and share a single 28-week allowance, so long as each lasted at least a full working day. Leave nine weeks between them and the clock resets. A chain of linked periods running more than 3 years ends entitlement altogether.

What is form SSP1?

The form your employer must give you if they will not pay SSP. Within 7 days of your first day off if you do not qualify, within 7 days of SSP ending if it stops while you are still ill, or on or before the start of the 23rd week if the 28 weeks will run out first. You need it to claim Employment and Support Allowance.

What if I think my employer is wrong about SSP?

HMRC's Statutory Payment Disputes Team will rule on it. It is free and does not involve a tribunal.

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Built and checked by . Rate from gov.uk rates and thresholds 2026 to 2027. The April 2026 changes are set out by Acas and gov.uk. Linking rules and form SSP1 deadlines from gov.uk employer sick pay. Daily rates match gov.uk's published table. Figures are gross, before tax and National Insurance. This is a calculator, not legal advice. See how we build these, or report a wrong answer. Every rate used here also appears on the UK statutory rates page, with its source and the date it was checked.