Statutory Sick Pay (SSP) Calculator UK — 2026
Statutory Sick Pay (SSP) in the UK is paid by your employer at £118.75 per week (April 2025 rate, reviewed each April) for up to 28 weeks, starting after the first 3 waiting days. You must be earning at least £125 per week on average to qualify. Use this calculator to estimate your SSP entitlement.
Calculate your SSP
How to Use This SSP Calculator
- Enter your first day off sick — this is the date your sickness started, not the first day SSP became payable. The waiting days are calculated from this date.
- Enter your last day off sick (or today's date if still off). The calculator counts qualifying days between these two dates inclusively.
- Enter your average weekly earnings over the 8 weeks before your sickness began. You must earn at least £125/week to qualify for SSP under the 2025/26 Lower Earnings Limit.
- Select your qualifying days per week — most people work Monday to Friday (5 days). The daily SSP rate is calculated as the weekly rate divided by your qualifying days.
- Read the estimate. The "Payable qualifying days" excludes the first 3 waiting days. The calculator caps at the 28-week SSP maximum automatically.
Formula and Method
Statutory Sick Pay uses a fixed weekly rate (£118.75 as of April 2025, reviewed each April under the Welfare Benefits Up-rating Order). The exact maths your employer uses:
- Daily rate = SSP weekly rate ÷ qualifying days per week. For someone working a 5-day week: £118.75 ÷ 5 = £23.75 per qualifying day.
- Waiting days = the first 3 qualifying days of any "period of incapacity for work" (PIW) are unpaid. A PIW is 4 or more consecutive days of sickness (including weekends and non-working days).
- Linked PIWs — if two PIWs are 8 weeks or less apart, they link together and the 3 waiting days only apply once across the linked spell.
- Cap = 28 weeks maximum SSP per linked PIW. After 28 weeks, you receive form SSP1 and apply for Employment and Support Allowance (ESA) instead.
- Eligibility = an employee (not contractor or self-employed), with average weekly earnings of at least £125 (LEL 2025/26), who has notified their employer within the deadline set by company policy (commonly 7 days).
SSP is taxable income, treated identically to wages — your employer deducts PAYE and National Insurance from each SSP payment. The £118.75 figure is the gross weekly rate before tax.
Worked Example — UK 5-Day Working Week
Sarah works Monday–Friday and earns £450/week. She catches flu and is off sick from Monday 13 January 2026 to Friday 31 January 2026 (19 calendar days; 15 qualifying days).
- Daily SSP rate: £118.75 ÷ 5 = £23.75.
- Waiting days: first 3 qualifying days (Mon, Tue, Wed of week 1) — unpaid.
- Payable qualifying days: 15 − 3 = 12 days.
- Total SSP: 12 × £23.75 = £285.00 gross.
Sarah's employer pays this through payroll alongside any normal earnings, with PAYE and NI deducted at her usual rate. If Sarah has a contractual sick-pay scheme that pays full pay for the first 4 weeks of sickness, her employer pays the full pay (which includes the SSP as a component — they don't pay both on top of each other).
Worked Example — Part-Time 3-Day Working Week
James works Mondays, Wednesdays, and Fridays as a part-time bookkeeper earning £180/week. He is off sick for 14 calendar days from Wednesday 18 February 2026 to Tuesday 3 March 2026.
- Qualifying days in period: 6 (Wed 18 Feb, Fri 20, Mon 23, Wed 25, Fri 27, Mon 2 Mar).
- Daily SSP rate: £118.75 ÷ 3 = £39.58.
- Waiting days: 3 (Wed, Fri, Mon of weeks 1 and 2) — unpaid.
- Payable qualifying days: 6 − 3 = 3 days.
- Total SSP: 3 × £39.58 = £118.75 gross.
James earns above the £125 LEL on a 4-week average so he qualifies. Part-timers receive the same weekly SSP rate as full-timers — the daily rate is simply spread across fewer qualifying days.
UK SSP Reference Table (2025/26 figures)
| Item | Amount / Rule |
|---|---|
| SSP weekly rate (Apr 2025 → Apr 2026) | £118.75 |
| Lower Earnings Limit (LEL) — qualifier | £125 / week |
| Waiting days (unpaid) | First 3 qualifying days of each PIW |
| Maximum duration | 28 weeks |
| Linked PIW window | Two PIWs within 8 weeks count as one |
| Period of Incapacity for Work (PIW) | 4+ consecutive sick days |
| Notification deadline | Employer's policy (commonly 7 days) |
| Self-certification | First 7 days; doctor's note after |
| After 28 weeks | Employer issues SSP1; apply for ESA |
| Tax treatment | Taxable; PAYE + NI deducted as wages |
Common SSP Scenarios
Sickness shorter than 4 days
If you are sick for 3 days or fewer, you do not have a Period of Incapacity for Work. No SSP is payable. Your contract may still provide company sick pay for short absences, but statutory SSP needs at least 4 consecutive sick days (including weekends).
Two short absences within 8 weeks
If you are sick 13–17 January (a 5-day PIW), return to work, then sick again 24 February–1 March (a 6-day PIW), the two PIWs link because they are within 8 weeks. The 3 waiting days only apply once (in the first PIW). The second PIW pays SSP from day 1.
Earnings just below £125/week
If your 8-week average is under £125/week (£123 in 2024/25; £125 in 2025/26 — verify the LEL for the year your sickness starts), you do not qualify for SSP. You may be able to claim Universal Credit or new-style Employment and Support Allowance (ESA) instead.
Multiple jobs
Each job is treated separately for SSP. If you earn £100/week at Job A and £80/week at Job B, neither passes the £125 LEL alone, so neither pays SSP. If Job A pays £150/week and Job B £80/week, only Job A pays SSP for time lost on Job A's shifts.
Pregnancy-related sickness
SSP rules apply to pregnancy-related sickness up to 4 weeks before your due date. Once you are within 4 weeks of due date and sick with a pregnancy-related condition, Statutory Maternity Pay (SMP) starts instead. Use our UK Maternity Pay calculator for SMP estimates.
After 28 weeks of SSP
Your employer issues form SSP1, which you submit to the Department for Work and Pensions when claiming new-style Employment and Support Allowance (ESA) or Universal Credit with limited capability for work. Your employer's contractual sick pay scheme (if any) may continue beyond 28 weeks independently.
Returning to work mid-week
SSP stops on the last qualifying day you were sick. If you return Wednesday morning, Tuesday is your last SSP day. There is no SSP "tail" — payments end the moment you are fit to work.
Tips and Considerations
- Check your contract. Many employers offer occupational sick pay that exceeds SSP — full pay for 4–26 weeks is common in the public sector and large private firms. SSP is the legal minimum; your contract may pay more.
- Get a fit note after 7 days. You can self-certify the first 7 days. From day 8 onwards, your employer can require a GP fit note. Without it, SSP can be withheld.
- Link PIWs to your advantage. If you suspect a recurring condition, returning to work briefly between sickness spells (less than 8 weeks) means the 3 waiting days only count once.
- SSP is taxable. Don't be surprised when the net SSP figure on your payslip is lower than £118.75/week — PAYE and NI are deducted in the normal way.
- SSP does not affect Universal Credit calculations directly, but is treated as earnings and may reduce UC payments pound-for-pound after the work allowance.
- Self-employed? SSP does not apply. You can claim new-style ESA or Universal Credit for sickness instead — different rules and rates.
Related Calculators
- UK Maternity Pay Calculator — estimate SMP/Maternity Allowance.
- UK Take-Home Pay Calculator — your net pay after PAYE + NI.
- UK National Insurance Calculator — Class 1, 2, and 4 NI breakdown.
- UK Income Tax Calculator — full PAYE bands for 2026.
- Salary Calculator — annual ↔ hourly conversions with UK PAYE.
Sources & References
- gov.uk — Statutory Sick Pay (SSP) — official rate, eligibility, employer guidance.
- gov.uk — Employer's responsibilities for SSP — calculation method, PIW rules.
- gov.uk — NI rates and Lower Earnings Limit — the LEL eligibility threshold.
- Welfare Benefits Up-rating Order — annual statutory instrument confirming each April's rate change.
Frequently Asked Questions
How much is Statutory Sick Pay in the UK 2026?
Statutory Sick Pay is £118.75 per week (April 2025 rate, reviewed each April under CPI uprating). The rate applies until April 2026 when the next annual increase is announced. Daily rate depends on your qualifying days per week: £118.75 ÷ 5 = £23.75/day for a Mon-Fri worker.
Who qualifies for SSP?
Employees who earn at least £125 per week on average over the 8 weeks before sickness, who have notified their employer per company policy, and who are off sick for at least 4 consecutive days (including weekends). Self-employed people, contractors, and those earning below the LEL do not qualify.
What are the 3 waiting days?
The first 3 qualifying days of any Period of Incapacity for Work are unpaid. SSP starts on the 4th qualifying day. If two PIWs link (within 8 weeks of each other), the 3 waiting days only apply to the first PIW.
How long can I claim SSP for?
Up to 28 weeks per linked PIW. After 28 weeks, your employer issues form SSP1 and you apply for new-style Employment and Support Allowance (ESA) or Universal Credit instead.
Is SSP taxable?
Yes. SSP is treated as earnings for tax and National Insurance purposes. Your employer deducts PAYE and NI from each SSP payment, so the amount in your bank account will be less than the £118.75 weekly headline figure.
Can my employer pay me more than SSP?
Yes — many employers offer occupational sick pay that exceeds SSP. Common terms: full pay for 4 weeks, half pay for the next 8 weeks, then SSP only. Check your employment contract or staff handbook for your scheme's terms.
Does SSP affect Universal Credit?
SSP is treated as earned income for Universal Credit assessment. It reduces your UC entitlement pound-for-pound after the work allowance, in the same way wages do.
What is a fit note (sick note)?
A fit note (formerly "sick note") is issued by a GP or registered healthcare professional after 7 days of sickness. Your employer may require it before continuing to pay SSP from day 8 onwards. You can self-certify the first 7 days.
Do bank holidays count as SSP days?
Yes — qualifying days are normal working days per your contract, whether or not they happen to fall on a bank holiday. If Monday is normally a working day for you, a sickness-affected bank holiday Monday still counts as a qualifying day.
Can I claim SSP if I work part-time?
Yes, as long as you meet the £125/week LEL earnings test. Part-time workers get the same weekly SSP rate (£118.75) but with fewer qualifying days per week — so the daily rate is higher: £118.75 ÷ 3 working days = £39.58/day.
Last reviewed: 18 May 2026. Rates verified against gov.uk for April 2025 onwards. SSP rates are reviewed annually each April; this page will be updated when the 2026/27 rate is announced. Always confirm your specific SSP position with your employer or HMRC — this calculator is an estimate.