Statutory Sick Pay Calculator UK 2026/27: Day 1 SSP Rates

For 2026/27, the standard SSP weekly rate is £123.25, or 80% of your average weekly earnings (AWE), whichever is lower. Under the Employment Rights Act 2025, low earners earning below £154.06 per week receive 80% of their earnings rather than being excluded.

No. Under the Employment Rights Act 2025 reforms effective for 2026/27, the previous 3 unpaid waiting days have been abolished. Statutory Sick Pay is payable from Day 1 of your sickness absence.

The crossover point is £154.06 per week. If your average weekly earnings are £154.06 or higher, you receive the maximum flat rate of £123.25 per week. If your average earnings are below £154.06 per week, your SSP is calculated as exactly 80% of your average earnings.

No. The Lower Earnings Limit (LEL) cutoff for SSP eligibility was removed under the Employment Rights Act 2025. All employees are entitled to SSP regardless of how little they earn, receiving 80% of their average weekly earnings if below the flat rate.

The daily rate is calculated by dividing your weekly SSP rate by the number of qualifying working days in that week under your contract. For a standard 5-day working week, the daily rate is £24.65 (£123.25 ÷ 5). For 6 qualifying days it is £20.55 per day, and for 7 qualifying days it is £17.61 per day.

The maximum duration for SSP is 28 weeks (196 calendar days or 28 times your qualifying weekly days). Once you have exhausted 28 weeks of SSP in a single or linked period of sickness, your employer must issue an SSP1 form so you can claim Employment and Support Allowance (ESA).

Periods of sickness absence are linked if they each last at least 1 day and are separated by 56 days (8 weeks) or less. If your absence is linked, your previous weeks of SSP count toward the 28-week maximum limit.

Yes. Statutory Sick Pay is treated as normal employment earnings. It is paid through your employer’s PAYE payroll and is subject to Income Tax and Class 1 National Insurance deductions.

Yes. Under the 2026/27 rules, part-time and zero-hours contract workers are fully eligible from Day 1 of sickness. If your average weekly earnings are under £154.06, you receive 80% of your average weekly earnings.

Qualifying days are the days of the week you normally work under your employment contract. SSP is only paid for qualifying days that you are sick. If you work 3 days a week (e.g. Mon, Tue, Wed), those are your qualifying days, and your daily SSP rate is your weekly rate divided by 3.

Statutory Sick Pay is the legal minimum your employer must pay. Contractual (Occupational) Sick Pay is an enhanced benefit provided by your employer (such as full pay for a set number of weeks). Employers can include SSP within contractual sick pay, provided the total equals or exceeds the statutory rate.

You can self-certify your sickness for the first 7 calendar days of absence. If you are off sick for more than 7 consecutive calendar days (including weekends and non-working days), you must provide your employer with a fit note from a doctor or healthcare professional.

Yes. If you work for two or more unrelated employers, you can claim SSP from each employer separately, provided you meet the qualifying conditions for each job. Your entitlement and average weekly earnings are calculated independently for each employer.

If your employer refuses to pay SSP or you disagree with their calculation, ask them for an explanation in writing and an SSP1 form. You can then contact the HMRC Statutory Payment Dispute Team (0300 056 0630) for a formal statutory ruling.