Employment Law

Statutory Sick Pay (SSP) Calculator UK 2026/27 — Check Eligibility & Calculate Entitlement

Statutory Sick Pay (SSP) is the minimum amount your employer must pay you when you are off sick. For 2026/27 the weekly rate is £123.25, paid from your first day of sickness — the old 3-day unpaid waiting period and minimum earnings requirement were both abolished from 6 April 2026. Use our free calculator to estimate your total SSP and understand your rights when off sick in the UK.

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💊 Statutory Sick Pay (SSP) Calculator — 2026/27 Rate: £123.25/week
SSP is paid from your first qualifying day of sickness — no waiting days, and no minimum earnings requirement, from 6 April 2026.
SSP entitlement
£0
Eligible for SSP?
Qualifying days (contracted workdays off)
SSP payable days
SSP per qualifying day£17.61
Total SSP
Weeks until 28-week SSP limit

SSP 2026/27: £123.25/week (or 80% of average weekly earnings if lower). No minimum earnings requirement and no waiting days from 6 April 2026. SSP is paid for up to 28 weeks (196 days). After 28 weeks, your employer should issue an SSP1 form for potential ESA or Universal Credit claim.

Statutory Sick Pay: Your Full Rights Guide (2026/27)

Statutory Sick Pay is a legal entitlement for eligible employees under the Statutory Sick Pay Act 1982 and associated regulations. Your employer pays SSP directly to you as part of your normal payroll — it is not a benefit you claim from the government.

SSP Rates 2023/24 to 2026/27

Tax YearWeekly SSP RateDaily Rate (÷7)Lower Earnings LimitWaiting Days
2023/24£109.40£15.63£123/week3
2024/25£116.75£16.68£123/week3
2026/27£118.75£16.96£125/week3
2026/27£123.25£17.61None (abolished)0 (abolished)

From 6 April 2026, the Employment Rights Act 2025 made two major changes to SSP: the Lower Earnings Limit was scrapped, so everyone qualifies regardless of pay (with low earners getting 80% of average weekly earnings instead of the full flat rate), and the three unpaid waiting days were abolished, so SSP now starts from your first day of sickness.

SSP From Day 1 — No More Waiting Days

Before 6 April 2026, the first 3 qualifying days of a new sickness period were unpaid "waiting days," and SSP only started on the 4th day. That rule has been abolished. Any sickness absence starting on or after 6 April 2026 is paid from the very first qualifying day (a day you're contracted to work).

Example: If you are ill Monday to Thursday (4 days) as a Monday–Friday worker, you now get SSP for all 4 of those qualifying days — not just the 1 day you'd have been paid for under the old waiting-days rule.

Linked Periods of Sickness

If you have two or more periods of sickness within 8 weeks of each other, they are still "linked" into a single period of incapacity for work (PIW) for the purposes of your overall 28-week SSP entitlement — the days paid in a linked period count towards the same 28-week limit, rather than resetting. Since waiting days no longer exist, linking no longer affects when SSP starts; it mainly matters for tracking how much of your 28 weeks you've used.

Who Does NOT Qualify for SSP?

Note: from 6 April 2026 there is no minimum earnings requirement — the Lower Earnings Limit was abolished, so low earners now qualify too (at 80% of their average weekly earnings if that's less than the £123.25 flat rate).

Enhanced Sick Pay Schemes

Many employers offer enhanced (contractual) sick pay above the statutory minimum. Common arrangements include:

Your employment contract, staff handbook, or collective agreement should set out any enhanced entitlement. If your employer has an enhanced scheme, they must apply it consistently — they cannot withhold contractual sick pay for discriminatory or unjustified reasons.

What to Do If Your Employer Won't Pay SSP

  1. Check you genuinely meet the eligibility criteria — you must be an employee, unable to work due to illness, and not have exhausted your 28-week SSP entitlement. There's no minimum earnings requirement or minimum illness length from 6 April 2026.
  2. Provide your employer with the required evidence — usually a fit note (Med 3) from your GP for absences over 7 calendar days.
  3. Ask your employer to provide a written explanation of why SSP is being withheld — they are legally required to give you form SSP1.
  4. If still refused, contact the HMRC Statutory Payments Disputes Team on 0300 200 3500. HMRC can make a formal decision on whether SSP is due.
  5. You may also be able to bring an Employment Tribunal claim for unlawful deduction from wages.
Fit notes: For the first 7 calendar days of absence, you can self-certify (no GP note required). From day 8 onwards, you need a fit note (sick note) from a GP, hospital doctor, nurse, occupational therapist, pharmacist, or physiotherapist.

After 28 Weeks — What Happens Next?

SSP ends after 28 weeks (196 days). When SSP ends, your employer must give you form SSP1. You may then be able to claim:

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Frequently Asked Questions

How much is Statutory Sick Pay in 2026/27?+
The SSP rate for 2026/27 is £123.25 per week (£17.61 per qualifying day for a 7-day week). If you earn less than £123.25 a week, you get 80% of your average weekly earnings instead. This is the statutory minimum — your employer may pay more under an enhanced sick pay scheme set out in your employment contract. SSP is paid by your employer as part of normal payroll, not by the government.
Do I need to earn a minimum amount to qualify for SSP?+
No, not any more. The Lower Earnings Limit was abolished from 6 April 2026, so all employees qualify for SSP regardless of earnings. If you earn below £123.25/week, you get 80% of your average weekly earnings instead of the full flat rate. You still need to be an employee (not self-employed) and unable to work due to illness, and not have used up your 28-week entitlement.
Are there still waiting days before SSP starts?+
No. The three unpaid "waiting days" were abolished from 6 April 2026. SSP is now paid from the first qualifying day (a day you're contracted to work) of any sickness absence starting on or after that date. Absences that began before 6 April 2026 continue under the old rules until the absence ends.
Can my employer refuse to pay SSP?+
No. If you meet the eligibility criteria, your employer is legally required to pay SSP. They cannot withhold it as a disciplinary measure. If they refuse without good reason, they must issue you with form SSP1. You can then contact HMRC's Statutory Payments Disputes Team (0300 200 3500) who can make a binding decision.
What happens after 28 weeks of SSP?+
After 28 weeks SSP ends. Your employer must give you form SSP1. You may be able to claim Employment and Support Allowance (ESA) or Universal Credit with a Limited Capability for Work element. If your condition affects daily living or mobility, check your PIP eligibility using our PIP Eligibility Checker.
Does SSP count towards redundancy pay calculations?+
Yes. For the purposes of calculating statutory redundancy pay, weeks during which you received SSP count as weeks of continuous employment. Your employment does not break during sickness absence, and your continuity of service is preserved.
Is SSP taxable?+
Yes. SSP is treated as earnings and is subject to income tax and National Insurance contributions in the same way as normal pay. It will be processed through your employer's payroll.

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