Statutory Sick Pay (SSP) Calculator 2026/27

Calculate SSP entitlement for 2026/27. Enter weekly earnings, sick days and working pattern to see total SSP payable, daily rate and eligibility.

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2026/27 rates: SSP £123.25/week (or 80% of earnings if lower) • Paid from day 1 • Max 28 weeks
Total SSP payable
£246.50
10 payable sick days at £24.65/day
Eligible
Yes
Paid from
Day 1
Payable sick days
10
Daily SSP rate
£24.65
Weeks payable
2.0
SSP is paid at £123.25 per week for 2026/27 for up to 28 weeks. Employers cannot recover SSP from HMRC (recovery scheme ended in 2014).

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SSP 2026/27 key facts

Statutory Sick Pay is £123.25 a week for 2026/27 (£24.65 a day on a 5-day week), paid from day 1 for up to 28 weeks, with no minimum earnings and no HMRC recovery.

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Frequently asked questions

Who qualifies for statutory sick pay?
From 6 April 2026 the Lower Earnings Limit was removed for SSP, so there is no minimum earnings requirement — any employee who is off sick can qualify, regardless of how much they earn. Agency workers and those on zero-hours contracts can also qualify. SSP is paid at the lower of £123.25 per week or 80% of average weekly earnings.
Is there a waiting period for SSP?
No — from 6 April 2026 the 3 waiting days were abolished, so SSP is payable from the first full day of sickness. (For absences that started before 6 April 2026, the old rule applied: the first 3 qualifying days were unpaid.)
Can employers reclaim SSP from HMRC?
No. The SSP Recovery Scheme ended in April 2014. Employers fund SSP entirely from their own payroll. There is no government rebate. This makes income protection insurance or enhanced occupational sick pay schemes worth considering for employers with high or prolonged absence.
What is the SSP rate for 2026/27?
SSP is £123.25 per week for 2026/27. The daily rate depends on how many qualifying days the employee works per week: 5-day week = £24.65/day; 4-day week = £30.81/day; 3-day week = £41.08/day. The rate is set annually by HMRC and has increased gradually over recent years.
How long can SSP be paid?
SSP is payable for a maximum of 28 weeks per period of incapacity for work. Once the 28 weeks are exhausted, the employer's obligation ends. Employees who remain unable to work can claim Employment and Support Allowance (ESA) or Universal Credit through HMRC/DWP. The employer must issue an SSP1 form when SSP ends or an employee is not eligible.
How is SSP calculated for part-time employees?
The weekly SSP rate is the same £123.25 regardless of contracted hours, but only qualifying days (days the employee normally works) are counted. The daily rate is calculated as £123.25 ÷ number of qualifying days per week. A part-time employee on a 3-day week receives £41.08 per qualifying sick day, payable from the first day of sickness (there are no waiting days from 6 April 2026).
Can an employer pay more than SSP?
Yes. Employers can offer enhanced or occupational sick pay above the statutory minimum. Any occupational sick pay scheme must at minimum pay SSP where the employee is eligible. Some sectors — public sector, larger employers — offer full pay for a defined period, then half pay. Whatever occupational sick pay is offered, the statutory SSP rules (28-week cap, £123.25 weekly rate) still apply to the statutory element.

Source: GOV.UK — Statutory Sick Pay. Last reviewed October 2026.

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Written and reviewed by James Whitfield and the editorial team.

Every figure is checked against current HMRC and GOV.UK guidance and reviewed for the 2026/27 tax year. We explain the numbers in plain English with worked examples. Editorial standards · About us