From 6 April 2026, SSP is £123.25 a week or 80% of the employee's average weekly earnings, whichever is lower. It is paid for the days the employee normally works (qualifying days) once they have been sick for at least one full working day, for up to 28 weeks. Someone earning £500 a week who works Monday to Friday and is off for 3 days gets £73.95.
Calculator
1. Average weekly earnings (AWE)
2. SSP for this sickness
3. Does it link to an earlier sickness?
How it works
1. Average weekly earnings. Take the employee's gross earnings over the 8-week reference period before the sickness and turn them into a weekly figure: weekly paid, total ÷ 8; monthly paid, total ÷ 2 × 12 ÷ 52. Employees with less than 8 weeks' pay still qualify.
2. Weekly rate. SSP is the lower of £123.25 and 80% of AWE (6 April 2026 to 5 April 2027).
3. Pay qualifying days. Divide the weekly rate by the number of qualifying days in the week to get the daily rate, and pay it for each qualifying day off sick, for up to 28 weeks across linked periods.
Worked example. An employee paid £500 a week works Monday to Friday and is off sick Monday to Wednesday. 80% of £500 is £400, which is more than £123.25, so the weekly rate is £123.25 and the daily rate £24.65. 3 days = £73.95. A part-timer earning £120 a week is paid at 80%: £96 a week, so 3 of 5 days is £57.60.
Paying SSP every month? The UK SSP Calculator (£10.99, Excel and Google Sheets) works out each period, links absences 56 days or less apart and carries the 28-week count. It does not run payroll or send anything to HMRC. Pair it with the Bradford Factor Absence Tracker or get both in the UK HR Absence Bundle.
Frequently asked questions
How much is SSP in 2026/27?
£123.25 a week or 80% of the employee's average weekly earnings, whichever is lower, from 6 April 2026. It is paid for up to 28 weeks.
Are there still waiting days?
No. GOV.UK now says SSP is paid when the employee is sick for at least one full working day, and is paid for all the full days off sick they would normally have worked.
Is there a minimum earnings level for SSP?
Not any more. Employees on low pay get 80% of their average weekly earnings instead of the flat rate. GOV.UK also says employees with less than 8 weeks' pay still qualify.
What are qualifying days?
The days the employee normally works. SSP is paid only for qualifying days, so the daily rate is the weekly rate divided by the number of qualifying days in that week.
When do sickness periods link?
When they are 8 weeks (56 days) or less apart. Linked periods count as one, so SSP already paid counts towards the 28 weeks. A continuous series of linked periods cannot last more than 3 years.
When can I ask for a fit note?
Only if the employee is off for more than 7 days in a row, including non-working days. You cannot withhold SSP because a fit note is late.
What happens after 28 weeks?
SSP stops. If the sickness continues, give the employee form SSP1 so they can claim Employment and Support Allowance.
More free tools
Related guides: How to calculate the Bradford Factor.
Sources
- Statutory Sick Pay: employer guide – GOV.UK
- SSP eligibility and form SSP1 – GOV.UK
- Statutory Sick Pay: eligibility and linked periods – GOV.UK
- Rates and thresholds for employers 2026 to 2027 – GOV.UK
- Work out your employee's Statutory Sick Pay manually – GOV.UK
- Calculate your employee's Statutory Sick Pay – GOV.UK
Last checked: November 2026. Statutory Sick Pay rules for Great Britain. Agency workers, directors and some other groups have special rules; Northern Ireland has its own guidance on nidirect. This tool gives general information, not legal, tax or financial advice. Figures are estimates based on what you enter and the rules in the sources above; rules change, so check the sources or take professional advice before relying on a result. Made by PHK MEDIA LTD.