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.
- Waiting days are gone. SSP is paid from the first day you are off. It used to start on day 4, with the first three unpaid.
- The earnings floor is gone. Everyone qualifies, whatever they earn. Around 1.3 million low-paid employees previously got nothing at all.
- There is a percentage now. SSP is the lower of £123.25 a week or 80% of your average weekly earnings. It used to be a flat rate for everyone.
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.
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.