Statutory sick pay calculator

Statutory sick pay UK rules changed on 6 April 2026, and changed a lot: no waiting days, no earnings threshold, and an amount that is no longer a single flat figure. Statutory sick pay 2026 is not the scheme most guidance online still describes.

Updated 13 September 2026

How much do you get for statutory sick pay? #

Flat weekly rate£123.25
80% of average weekly earnings£320.00
Statutory sick pay per week£123.25 (the lower of the two)
Statutory sick pay daily rate£24.65 over 5 qualifying days
Days payable10
Total statutory sick pay amount£246.50
Limited by the flat rate. 80% of £400.00 is £320.00, above the flat rate, so the flat £123.25 applies. The 80% rule only reduces SSP for lower earners.

Statutory sick pay changes 2026 #

The Employment Rights Act 2025 rewrote SSP from 6 April 2026. These are the statutory sick pay new rules, against what they replaced:

Before 6 April 2026Now
Waiting days before SSP starts3None, paid from day one
Lower Earnings Limit to qualifyYes, low earners excludedAbolished, all employees qualify
AmountFlat weekly rate onlyThe lower of the flat rate or 80% of average weekly earnings
Maximum28 weeks28 weeks, unchanged
Statutory sick pay from April 2026 costs employers more, and reaches people it never used to. Around 1.3 million low-paid employees previously got nothing because they earned below the Lower Earnings Limit. They now qualify. Employers cannot reclaim SSP, so this lands directly on the payroll bill.

How does statutory sick pay work, and who qualifies? #

Statutory sick pay SSP, to give it the name that appears on payslips, is paid by the employer for each qualifying day of sickness. Statutory sick pay rules are now unusually simple, and statutory sick pay entitlement follows from them directly. To qualify you need to:

  • Be classed as an employee, and have done some work for the employer
  • Be off sick for at least one full working day
  • Tell the employer within their deadline, or within 7 days if they have not set one

There is no longer an earnings test. Statutory sick pay eligibility used to exclude anyone earning below the Lower Earnings Limit; that condition is gone, and with it the statutory sick pay waiting days that used to make the first three days unpaid.

How to claim statutory sick pay, in practice: you do not claim it, you notify. Tell your employer within their deadline and they must pay it through payroll. How to get statutory sick pay wrong usually means missing that notification window rather than failing a test.

You cannot get SSP if you have already had 28 weeks, or if you are receiving Statutory Maternity Pay. Statutory sick pay self employed workers can claim does not exist, and nor does statutory sick pay for self employed contractors, because SSP is paid by an employer and there is none.

How to calculate statutory sick pay: qualifying days and linked periods #

SSP is paid for qualifying days, which are normally the days the employee would usually work. That is why the daily rate depends on the working pattern: the same weekly amount spread over fewer days gives a higher statutory sick pay per day.

Statutory sick pay linked periods matter for repeated absence. Two periods of sickness within 8 weeks of each other are linked and treated as one, which counts towards the same 28 weeks. Linked periods running more than 3 years end entitlement.

Statutory sick pay part time and zero hours workers are covered on the same basis. Set the qualifying days above to match the actual pattern and the daily figure adjusts.

Who pays it, and can it be reclaimed? #

The employer pays SSP through payroll, with PAYE and National Insurance deducted as on normal wages. It is taxable.

SSP cannot be reclaimed from HMRC. This is the difference that catches small employers out. Statutory maternity pay is largely recoverable, and a small employer can reclaim more than they pay out. Statutory sick pay is not recoverable at all, so every day of it is a direct cost.

Statutory sick pay NI rules, meaning Northern Ireland, are the same again. If an employee is not entitled, or entitlement runs out, the employer issues form SSP1. There is no statutory sick pay form PDF for the employee to complete: SSP1 is issued by the employer. That is the statutory sick pay form people search for, and it is what the employee needs to claim Employment and Support Allowance.

Scotland, Wales and Northern Ireland #

Statutory sick pay Scotland, Wales and Northern Ireland rules are the same as in England. What is statutory sick pay UK wide is one scheme: SSP is reserved and set UK-wide, so there is no separate Scottish statutory sick pay rate and no separate qualifying conditions.

Where it sits alongside everything else #

SSP is one of several statutory payments an employer has to get right. The statutory maternity pay calculator handles the one you can reclaim, the holiday pay calculator covers leave, and payroll for small business sets out every deadline in the year.

Note the interaction with the minimum wage: SSP is not wages, so it does not itself have to meet the National Minimum Wage. Paying it does not breach the minimum wage even though it is below it.

Common questions #

What is statutory sick pay?

Statutory sick pay is the minimum an employer must pay an employee who is off sick. Since 6 April 2026 it is the lower of £123.25 a week or 80% of average weekly earnings, paid for up to 28 weeks.

What are the statutory sick pay changes in 2026?

Three. The 3 waiting days were removed so SSP is paid from the first day, the Lower Earnings Limit was abolished so all employees qualify whatever they earn, and the amount became the lower of the flat rate or 80% of average weekly earnings. All from 6 April 2026.

How much is statutory sick pay?

£123.25 a week, or 80% of average weekly earnings if that is less. Someone earning £140 a week gets £112.00, not the full flat rate.

When does statutory sick pay start?

From the first qualifying day of sickness. The three waiting days that used to apply were removed on 6 April 2026, so there is no unpaid period at the start any more.

Who pays statutory sick pay?

Your employer, through payroll, with tax and National Insurance deducted as normal. Unlike maternity pay, employers cannot reclaim SSP from HMRC, so it is a real cost to the business.

How is statutory sick pay calculated per day?

Take the weekly amount and divide it by the number of qualifying days in the week, which is normally the days the employee usually works. On a five day week the daily rate is £24.65 at the flat rate.

Can I get statutory sick pay if I am self employed?

No. SSP is for employees. Statutory sick pay for self employed people does not exist, because there is no employer to pay it. Employment and Support Allowance or Universal Credit are the routes instead.

What happens after 28 weeks of statutory sick pay?

SSP stops. Statutory sick pay after 28 weeks is not extended, and the employer should issue form SSP1 so the employee can claim Employment and Support Allowance instead.

Does statutory sick pay apply to zero hours contracts?

Yes. A statutory sick pay zero hours contract worker qualifies like anyone else, and since the Lower Earnings Limit was abolished the amount of work done no longer affects whether they qualify, only how much they get.

Last checked: 13 September 2026 Sources: GOV.UK statutory sick pay, Acas on the 2026 changes