SSP Calculator 2026
Calculate Statutory Sick Pay for your employees under the post-April 2026 rules. Day 1 entitlement, no Lower Earnings Limit.
Use this calculator to work out how much Statutory Sick Pay (SSP) you need to pay an employee who is off sick. Updated for the April 2026 reforms: day 1 entitlement, no Lower Earnings Limit.
How SSP is Calculated
- Eligibility: All employees qualify (Lower Earnings Limit removed April 2026)
- Check the absence reaches 4 days: 4 or more consecutive days of incapacity, including non-working days, form a Period of Incapacity for Work. Below that, no SSP is due
- Identify qualifying days: Days the employee normally works
- Work out the weekly amount: the lower of £123.25 or 80% of average weekly earnings
- No waiting days: SSP payable from the first qualifying day
- Calculate payment: Daily rate × number of qualifying sick days
The Formula
Weekly SSP = the lower of £123.25 or 80% of average weekly earnings
Daily SSP Rate = Weekly SSP ÷ Number of Qualifying Days
Example for a 5-day worker on £500/week (2026-27):
- 80% of £500 = £400, which is above the £123.25 ceiling
- Weekly amount: £123.25
- Daily rate: £123.25 ÷ 5 = £24.65
Low Earners (under £154.06/week)
The £123.25 flat rate is a ceiling, not a default. Since SSP is the lower of the flat rate or 80% of average weekly earnings, the 80% figure is the one that applies below £154.06 a week (£123.25 ÷ 0.8).
Example for a 5-day worker on £140/week:
- 80% of £140 = £112, which is below the £123.25 ceiling
- Weekly amount: £112
- Daily rate: £112 ÷ 5 = £22.40
Paying this employee the flat £123.25 would overpay them. Note that the removal of the Lower Earnings Limit and the 80% rule are separate changes: the old £125 limit decided whether someone got SSP at all, while the £154.06 crossover decides how much.
Current SSP Rates
From 2026-27 the weekly rate is a maximum rather than the amount everyone receives, so the figures below are what a higher earner gets.
| Tax Year | Weekly Rate | Maximum (28 weeks) |
|---|---|---|
| 2024-25 | £116.75 | £3,269 |
| 2025-26 | £118.75 | £3,325 |
| 2026-27 | £123.25 (ceiling) | £3,451 |
Key Changes from April 2026
Made by the Employment Rights Act 2025, in force from 6 April 2026:
- Day 1 SSP: The 3 unpaid waiting days have been removed. SSP is payable from the first qualifying day of a qualifying absence.
- No Lower Earnings Limit: The £125/week earnings threshold that decided entitlement has been removed. All employees qualify regardless of earnings.
- The flat rate became a ceiling: SSP is now the lower of £123.25 or 80% of average weekly earnings, so lower-paid employees receive a proportionate amount rather than the headline figure.
What Did Not Change
- The absence must still reach 4 consecutive days of incapacity (including non-working days) to form a Period of Incapacity for Work. Day 1 payment means SSP is paid from the first day of a qualifying absence, not that any single day off is payable.
- SSP is paid for up to 28 weeks in a single period of sickness
- Periods of sickness separated by 8 weeks or less are linked together
- SSP is subject to income tax and National Insurance
Frequently Asked Questions
- How is SSP calculated?
- SSP is calculated based on qualifying days. The weekly rate (£123.25 in 2026-27) is divided by your qualifying days to get a daily rate. From April 2026 there are no waiting days — SSP is payable from day 1.
- What is the SSP rate for 2026?
- SSP is the lower of £123.25 per week or 80% of average weekly earnings (2026-27 tax year). The £123.25 flat rate is a ceiling, so anyone earning under £154.06 a week gets 80% of their earnings instead.
- Who qualifies for SSP?
- From April 2026 the Lower Earnings Limit has been removed, so all employees qualify regardless of earnings. The absence must still reach 4 consecutive days to form a Period of Incapacity for Work before any SSP is due.