Sick Pay Calculator

How the sick pay calculator works

1. 1

   Enter average weekly earnings

   Average weekly earnings drive the whole calculation because SSP for 2026/27 is the lower of the flat weekly rate and 80% of those earnings. Use gross earnings before tax and National Insurance.

2. 2

   Set the qualifying days worked each week

   Qualifying days are the days the employee normally works under their contract. SSP is paid for qualifying days only, and the daily rate depends on how many qualifying days there are in the week.

3. 3

   Enter the qualifying days off sick

   Count only the qualifying days within the sickness absence. For absences beginning on or after 6 April 2026 there are no unpaid waiting days, so SSP is due from the first full qualifying day.

4. 4

   Add any SSP already used in the same or a linked period

   SSP is limited to 28 weeks in a period of incapacity for work, including linked periods. Entering weeks already used lets the calculator apply the remaining balance of the 28-week cap.

The Statutory Sick Pay formula for 2026/27

Weekly SSP = lower of (£123.25, 80% x average weekly earnings) Daily SSP = weekly SSP / qualifying days per week SSP due = daily SSP x qualifying days off sick

• •Because the weekly amount is the lower of the two figures, anyone earning more than about £154.06 a week receives the flat rate of £123.25, and lower earners receive 80% of their average weekly earnings.
• •SSP is capped at 28 weeks within a period of incapacity for work, including periods linked to an earlier absence.
• •Employers cannot recover Statutory Sick Pay from HMRC, so the full cost sits with the employer.
• •This is a statutory estimate only. Fit-note evidence, employer notification rules and enhanced contractual sick pay are not modelled.

Worked example: three qualifying sick days on a five-day week

Daniel earns average weekly earnings of £185, normally works Monday to Friday, and is off sick for three of those qualifying days. His absence starts after 6 April 2026 and he has used no SSP in any linked period.

Average weekly earnings

£185.00

80% of average weekly earnings

£148.00

Flat weekly rate for 2026/27

£123.25

Weekly SSP payable (the lower figure)

£123.25

Qualifying days per week

5

Daily rate

£24.65

Qualifying days off sick

3

Daniel is due £73.95 of gross Statutory Sick Pay for the three qualifying sick days.

Statutory Sick Pay rules for 2026/27

Rules for sickness absence beginning on or after 6 April 2026, which is the 2026/27 tax year.

Source: UK Government, UK Government

Who qualifies for Statutory Sick Pay

You need to be an employee for National Insurance purposes

SSP is an employee entitlement. Genuinely self-employed contractors and most people outside an employment relationship are not entitled to it, although they may be able to claim other support.

SSP is paid for qualifying days only

Qualifying days are the days you normally work under your contract. Days you were never due to work are not paid, which is why the daily rate depends on how many qualifying days your week contains.

Low earners are no longer excluded outright

For absences beginning on or after 6 April 2026 the weekly amount is the lower of the flat rate and 80% of average weekly earnings, so lower earners receive a percentage of their earnings rather than losing entitlement entirely.

The 28-week cap counts linked periods

SSP stops after 28 weeks in a period of incapacity for work. Separate absences can be linked, which means earlier SSP already paid reduces how much remains available in the current absence.

Frequently asked questions

How much is Statutory Sick Pay in 2026/27?

For sickness absence beginning on or after 6 April 2026, the weekly amount is the lower of £123.25 and 80% of average weekly earnings. Anyone earning above roughly £154.06 a week therefore receives the flat £123.25, while lower earners receive 80% of what they normally earn. The amount is then divided by the qualifying days in the week to produce a daily rate.

Are there still three unpaid waiting days before SSP starts?

Not for absences beginning on or after 6 April 2026. Under the rules this calculator applies, Statutory Sick Pay is payable from the first full qualifying day of sickness rather than from the fourth. If an absence started before 6 April 2026 the earlier rules may still apply to it, so check the GOV.UK guidance on absences that straddle that date.

How long can Statutory Sick Pay be paid for?

SSP runs for a maximum of 28 weeks in a single period of incapacity for work. Absences separated by a short gap can be treated as linked, in which case the weeks already paid count towards the same 28-week limit. Once the 28 weeks are exhausted, any further payment depends entirely on contractual sick pay or other support.

Can an employer claim Statutory Sick Pay back from HMRC?

No. There is no general recovery scheme for Statutory Sick Pay, so the employer bears the full cost of the payments it makes. This is different from statutory family payments such as Statutory Maternity Pay, where most employers can recover a large share of what they pay out through their PAYE scheme.

Does this calculator include company or contractual sick pay?

No, it estimates the statutory minimum only. Many employers offer enhanced or occupational sick pay that pays full or half salary for a set number of weeks, usually with SSP absorbed within it. Check your contract or staff handbook, because contractual schemes are often significantly more generous than the statutory floor.