SSP Calculator 2026/27
Statutory Sick Pay
Statutory Sick Pay (SSP) for 2026/27 is £123.25 a week or 80% of the employee’s average weekly earnings, whichever is lower. Since 6 April 2026 it’s paid from the first full day off sick, with no waiting days and no minimum earnings, for up to 28 weeks. Enter the details below for a week-by-week figure.
Updated October 2026 · Rates from gov.uk
Total SSP £246.50 for 10 qualifying days. Weekly rate £123.25, daily rate £24.65.
Total SSP payable
£246.50
Mon, 12 Oct 2026 to Fri, 23 Oct 2026
- Weekly rate
- £123.25
- Flat rate. Lower than 80% of AWE (£360.00)
- Daily rate (unrounded)
- £24.65
- Weekly rate ÷ 5 qualifying days
- Qualifying days off sick
- 10
- Out of 12 calendar days
- Entitlement left
- £3,204.50
- 130 qualifying days of the 28-week limit
| Week | DaysQualifying days | Amount |
|---|---|---|
| Sun, 11 Oct 2026to Sat, 17 Oct 2026 | 5 | £123.25 |
| Sun, 18 Oct 2026to Sat, 24 Oct 2026 | 5 | £123.25 |
| Total | 10 | £246.50 |
Each week’s amount is the weekly rate × qualifying days off sick ÷ qualifying days in the week, rounded up to the next penny, as in HMRC’s tables. An estimate, not advice: check it against the gov.uk calculator or your payroll software.
SSP is paid through payroll on the usual payday and shows as its own line on the payslip. Ghugi takes the payslip PDFs your payroll software already makes and emails each one to the right employee. See how Ghugi works.
How SSP works from 6 April 2026
SSP changed on 6 April 2026. The unpaid waiting days have gone and so has the minimum earnings test, so SSP now starts on the first full day off sick and lower earners qualify too. For a plain-English overview, see our Statutory Sick Pay glossary entry.
The weekly rate
From 6 April 2026 to 5 April 2027, the weekly rate is £123.25 or 80% of the employee’s average weekly earnings (AWE), whichever is lower. 80% of AWE equals £123.25 when AWE is £154.0625, so anyone with AWE above that gets the flat £123.25 and anyone below it gets 80% of their AWE.
Paid from the first full day
SSP is paid from the first full qualifying day of a period of incapacity for work (PIW). A PIW is a period of sickness lasting at least one full day. A day doesn’t count if the employee worked for a minute or more before going home sick.
Qualifying days and the daily rate
Qualifying days are the days the employee normally works. SSP is paid only for those days. The daily rate is the weekly rate divided by the number of qualifying days in the week, and an SSP week runs from Sunday to Saturday.
| Qualifying days a week | Unrounded daily rate | Pay for 1 day |
|---|---|---|
| 7 | £17.6071 | £17.61 |
| 6 | £20.5416 | £20.55 |
| 5 | £24.65 | £24.65 |
| 4 | £30.8125 | £30.82 |
| 3 | £41.0833 | £41.09 |
| 2 | £61.625 | £61.63 |
| 1 | £123.25 | £123.25 |
Rounding
HMRC rounds amounts to pay up to the next penny. Work out each week’s amount (weekly rate × days to pay ÷ qualifying days in the week) and round that up, rather than rounding the daily rate first. On a 7-day pattern, 4 days off pay £70.43, not 4 × £17.61 = £70.44.
Average weekly earnings
AWE includes all earnings that Class 1 National Insurance is due on, paid in the relevant period. That period ends with the last normal payday before the first full day of sickness and must be at least 8 weeks long. For weekly, fortnightly and 4-weekly pay, divide the total by the number of weeks. For monthly pay, divide by the number of months, multiply by 12 and divide by 52. Don’t round the result. Employees paid for less than 8 weeks still qualify, and gov.uk explains how to work out their AWE.
Linked PIWs and the 28-week limit
If the gap between two PIWs is 8 weeks (56 days) or less, they link and count as one. Entitlement is decided on the first day of the first PIW, and the rate stays the same through the linked spell even if earnings change. SSP is paid for up to 28 weeks in a PIW or linked spell, which this calculator treats as 28 × the weekly rate. SSP is paid on the employee’s normal payday, so you can plan those dates with our free payroll calendar.
Worked examples
Five-day week on the flat rate
An employee works Monday to Friday and has average weekly earnings of £450. 80% of £450 is £360, which is more than £123.25, so the weekly SSP rate is £123.25.
The daily rate is £123.25 ÷ 5 = £24.65. They’re off sick for two full weeks, Monday 12 October to Friday 23 October 2026. That’s 10 qualifying days, so SSP is £246.50.
Three-day week
An employee works Monday, Tuesday and Wednesday and earns more than £154.0625 a week on average, so the weekly rate is £123.25.
The daily rate is £123.25 ÷ 3 = £41.0833. One day off sick pays £41.09, because HMRC rounds the amount up to the next penny. Two days pay £82.17 and a full week pays £123.25.
Low earner on £100 a week
An employee works Monday to Friday with average weekly earnings of £100. 80% of £100 is £80, which is lower than £123.25, so the weekly rate is £80.00.
The daily rate is £80.00 ÷ 5 = £16.00, so three days off sick pay £48.00. Before 6 April 2026 they wouldn’t have got SSP at all, because £100 a week was below the Lower Earnings Limit.
Who doesn’t qualify for SSP
Employees can’t get SSP if they:
- have already had the maximum 28 weeks of SSP
- are getting Statutory Maternity Pay or Maternity Allowance
- are off with a pregnancy-related illness in the 4 weeks before the week (Sunday to Saturday) their baby is due
- were in custody or on strike on the first day of sickness, including any linked period
- got Employment and Support Allowance within 12 weeks of starting or going back to work for you
- work outside the EU and you’re not liable for their National Insurance contributions
- don’t have an employment contract with you, or haven’t done any work under it
If an employee doesn’t qualify, give them form SSP1 within 7 days of their first day off sick. If their SSP is going to end before their sickness does, give it by the start of the 23rd week; if it ends unexpectedly while they’re still sick, within 7 days of it ending. The calculator doesn’t check any of these exclusions for you.
Frequently asked questions
How do I calculate my SSP?
Start with the weekly rate: £123.25, or 80% of average weekly earnings if that’s lower. Divide it by the number of qualifying days (the days normally worked) in the week to get the daily rate. Then, for each Sunday to Saturday week, multiply by the qualifying days off sick and round the result up to the next penny. The calculator on this page does all of that for you.
How much is SSP per day from April 2026?
It depends on how many days a week the employee normally works. At the £123.25 rate, the unrounded daily rates are: 7 days £17.6071, 6 days £20.5416, 5 days £24.65, 4 days £30.8125, 3 days £41.0833, 2 days £61.625, 1 day £123.25. HMRC rounds the amount you pay up to the next penny, so one day off on a 4-day week pays £30.82. If 80% of the employee’s average weekly earnings is below £123.25, divide that figure instead.
How much is SSP for a 3 day week?
On the flat rate, a full week off is still £123.25. Each day is £123.25 ÷ 3 = £41.0833, so one day off pays £41.09 and two days pay £82.17 (rounded up to the next penny). If 80% of their average weekly earnings is below £123.25, divide that lower figure by 3 instead.
Is SSP 80% of your wage?
Not usually. From 6 April 2026, SSP is 80% of average weekly earnings or £123.25 a week, whichever is lower. Anyone whose average weekly earnings are above £154.0625 gets the flat £123.25. The 80% figure only sets the rate for lower earners, who before 6 April 2026 got no SSP at all if they earned below the Lower Earnings Limit.
How much will SSP be from April 2027?
On 28 October 2026 the government announced that statutory payments, including SSP, will rise by 3.5% (the September 2026 CPI figure) in the 2027/28 tax year. The exact weekly rate for 2027/28 hasn’t been published on gov.uk yet, so this calculator uses the 2026/27 rate of £123.25 and flags any sick days from 6 April 2027. We’ll update it when the new rate is published.
Are there still waiting days for SSP?
No. Since 6 April 2026, SSP is paid from the first full qualifying day of sickness. A period of sickness only has to last one full day to count. A day doesn’t count if the employee worked for a minute or more before going home sick.
How long can SSP be paid for?
Up to 28 weeks in one period of sickness, or in a run of linked periods. Periods of sickness 8 weeks (56 days) or less apart link and count as one, and the rate set at the start of the first period carries on. When SSP is going to end, or the employee doesn’t qualify, you give them form SSP1.
Is SSP paid on days the employee doesn’t normally work?
No. SSP is only paid for qualifying days, which are the days the employee normally works. A Monday to Friday worker who is ill over a weekend gets nothing for the Saturday and Sunday.
Is SSP taxed?
Yes. SSP is paid through payroll like wages, on the normal payday, with Income Tax and National Insurance deducted in the usual way. It shows as its own line on the payslip.
Can an employer pay more than SSP?
Yes. Many employers run company sick pay that pays more than SSP, set out in the employment contract. They can’t pay less than SSP.
Is this SSP calculator free?
Yes. No sign-up, no email capture, no ads. It runs entirely in your browser, so nothing you type is stored or sent anywhere.
Sources (gov.uk and Parliament, checked October 2026): Rates and thresholds for employers 2026 to 2027; Statutory Sick Pay: manually calculate your employee’s payments; Statutory Sick Pay (SSP): employer guide; State Pension and benefit rates 2027-28: statutory review (HCWS427).