UK · 2026 to 2027 tax year
Statutory Sick Pay (SSP) calculator
| Average weekly earnings | £400 |
|---|---|
| Weekly SSP rate | £123.25 (standard rate) |
| Daily rate (unrounded) | £24.65 |
| Qualifying days paid | 3 |
| Statutory Sick Pay | £73.95 |
What changed on 6 April 2026
| Rule | Until 5 April 2026 | From 6 April 2026 |
|---|---|---|
| When SSP starts | After 3 waiting days | The first full day off sick |
| Minimum earnings | At least the Lower Earnings Limit | None: every eligible employee |
| Weekly rate | A flat rate | £123.25 or 80% of average weekly earnings, whichever is lower |
| Maximum | 28 weeks | 28 weeks |
Source: HMRC, Sickness absences that start before and end on or after 6 April 2026, and Work out your employee's Statutory Sick Pay manually (updated 6 April 2026), read on 7 October 2026. HMRC's transition guidance covers absences that started before 6 April 2026. General information, not tax advice.
SSP day rates for 2026/27
At the standard £123.25 rate, HMRC publishes these amounts. They apply to an employee whose 80% figure is above £123.25, which is anyone with average weekly earnings over £154.06.
| Qualifying days a week | 1 day | 2 days | 3 days | Full week |
|---|---|---|---|---|
| 7 | £17.61 | £35.22 | £52.83 | £123.25 |
| 6 | £20.55 | £41.09 | £61.63 | £123.25 |
| 5 | £24.65 | £49.30 | £73.95 | £123.25 |
| 4 | £30.82 | £61.63 | £92.44 | £123.25 |
| 3 | £41.09 | £82.17 | £123.25 | £123.25 |
Source: HMRC, Rates and thresholds for employers 2026 to 2027, read on 7 October 2026. Amounts are rounded up to the penny.
Worked examples
Both are HMRC's own examples from its manual SSP guidance.
- Average weekly earnings £185. 80% is £148, more than £123.25, so the weekly rate is £123.25. The employee works 5 qualifying days, so the daily rate is £24.65. Off sick for 3 qualifying days: 3 × £24.65 = £73.95.
- Average weekly earnings £145. 80% is £116, less than £123.25, so the weekly rate is £116. On 5 qualifying days the daily rate is £23.20. Off sick for 3 qualifying days: £69.60.
A monthly-paid employee's average weekly earnings come from the relevant period: £1,000 paid over 2 months is £1,000 ÷ 2 × 12 ÷ 52 = £115.3846 a week. HMRC says not to round it, so 80% is £92.3077 and a full week of SSP is £92.31.
The official method, step by step
- Check the employee qualifies: an employment contract, some work done under it, sick for at least one full working day, and notice given. Not if they've had 28 weeks of SSP already, get Statutory Maternity Pay or Maternity Allowance, or fall into GOV.UK's other exceptions.
- Work out average weekly earnings over the relevant period: from the day after the last normal payday at least 8 weeks before the sickness, to the last normal payday before it. Weekly paid: earnings ÷ weeks. Monthly paid: earnings ÷ months × 12 ÷ 52. Don't round.
- The weekly SSP rate is 80% of average weekly earnings or £123.25, whichever is lower.
- Pay a full week's rate for each full week off. For part weeks, divide the weekly rate by the qualifying days in the week and multiply by the days off sick, rounding up to the penny.
- Stop at 28 weeks, counting linked absences 8 weeks or less apart as one. Pay SSP on the normal payday with tax and National Insurance taken off, as for wages.
What this leaves out
- Absences that started before 6 April 2026 (HMRC's transition rules apply)
- Finding the relevant period's paydays from your records: enter the earnings and the weeks or months they cover
- Late notification, agency workers, directors and other special cases in HMRC's guidance
- Company sick pay on top of SSP, which your contract sets
- Absences after 5 April 2027, when the 2027 to 2028 rate will apply
Sources: HMRC, Work out your employee's Statutory Sick Pay manually (from 6 April 2026: paid from the first full working day; the lower of 80% of average weekly earnings and £123.25; relevant period and average weekly earnings); HMRC, Sickness absences that start before and end on or after 6 April 2026 (no Lower Earnings Limit, no waiting days); GOV.UK, Statutory Sick Pay (SSP): employer guide (up to 28 weeks, qualifying days, eligibility, form SSP1); HMRC, Rates and thresholds for employers 2026 to 2027: SSP £123.25 or 80% of average weekly earnings; SMP, SAP, SPP, ShPP, SPBP and SNCP £194.32 or 90% of average weekly earnings (SMP and SAP at 90% for the first 6 weeks); SSP daily rate tables; HMRC, Statutory Payments Manual SPM180500: rounding rules (fractions of a penny always rounded up); HMRC, Work out your employee's payments for Statutory Maternity Pay: part weeks as the weekly rate ÷ 7 × days.
SSP calculator: common questions
How much is Statutory Sick Pay in 2026/27?
£123.25 a week or 80% of the employee's average weekly earnings, whichever is lower, from 6 April 2026 to 5 April 2027. It is paid for up to 28 weeks.
Are there still waiting days for SSP?
No. From 6 April 2026, SSP is payable from the first full day of sickness absence. HMRC says waiting days no longer apply from that date, and SSP is not paid for waiting days before it.
Is there still a minimum earnings level for SSP?
No. From 6 April 2026, SSP is available to all eligible employees regardless of their earnings. Low earners get 80% of their average weekly earnings instead of the full £123.25.
How is SSP worked out for part of a week?
Divide the weekly rate by the number of qualifying days in that week, then multiply by the qualifying days off sick. At the standard rate on 5 qualifying days, that is £24.65 a day.
What are qualifying days?
The days the employee normally works under their contract. If you agree there are no working days in a week, Wednesday is the qualifying day; if you can't agree, every day except days nobody is required to work.
Is SSP taxed?
Yes. SSP is paid in the same way as wages, on the normal payday, with income tax and National Insurance deducted. Employers can't reclaim it from HMRC.
Can I make a payslip from this?
Yes. “Make an SSP payslip” opens the payslip generator with the SSP as gross pay. Add wages for days worked as a separate line and label this one Statutory Sick Pay.
Need a payslip for this pay?
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