How to Calculate Statutory Sick Pay (SSP): Step-by-Step Guide 2026/27

Step 1: Check Eligibility

Confirm the employee is classed as an employee and has done some work for you. From April 2026, there is no minimum earnings requirement. For employees earning less than £123.25 per week, SSP is paid at 80% of their normal weekly earnings.

Step 2: Identify Qualifying Days

Qualifying days are the days the employee normally works. For a standard Monday-to-Friday employee, there are 5 qualifying days per week. SSP is only paid for qualifying days — not for rest days or days the employee wouldn't normally work.

Step 3: SSP from Day One

From April 2026, waiting days have been abolished. SSP is payable from the first qualifying day of sickness. There is no longer a requirement for employees to be off for multiple days before SSP becomes payable.

Step 4: Calculate the Daily Rate

Divide the weekly SSP rate by the number of qualifying days:

Daily SSP rate = £123.25 ÷ qualifying days per week

Qualifying Days/Week	Daily SSP Rate
3 days	£41.08
4 days	£30.81
5 days	£24.65
6 days	£20.54

Step 5: Calculate Total SSP

Total SSP = qualifying sick days × daily rate

Example 1: One Week Off (5-Day Worker)

An employee who works Monday to Friday is off sick for the entire week (5 qualifying days):

• Qualifying days off: 5
• Daily rate: £123.25 ÷ 5 = £24.65
• Total SSP: 5 × £24.65 = £123.25

Example 2: Two Weeks Off (5-Day Worker)

• Qualifying days off: 10
• Total SSP: 10 × £24.65 = £246.50

Example 3: One Month Off (5-Day Worker)

• Qualifying days off: ~22
• Total SSP: 22 × £24.65 = £542.30

Absence Duration	Qualifying Days	Payable Days	Total SSP
1 day	1	1	£24.65
3 days	3	3	£73.95
1 week	5	5	£123.25
2 weeks	10	10	£246.50
4 weeks	20	20	£493.00
8 weeks	40	40	£986.00
13 weeks	65	65	£1,602.25
28 weeks (max)	140	140	£3,451.00

Based on a standard 5-day working week. Daily rate: £24.65. No waiting days from April 2026.

If an employee has two periods of sickness separated by 8 weeks or fewer, they are "linked" and treated as one period. This is relevant for tracking the 28-week maximum SSP entitlement.

If the gap is more than 8 weeks, the second period is treated as a new sickness with a fresh 28-week entitlement.

Employers must keep records of SSP payments for at least 3 years. You should record:

• Dates of each period of sickness
• The qualifying days in each period
• SSP amounts paid and dates of payment
• Any reason SSP was not paid

SSP stops when any of these occur:

• The employee returns to work
• 28 weeks of SSP have been paid
• The employee's employment ends
• The employee starts maternity, paternity, or adoption leave
• The employee is taken into legal custody

The SSP1 Form

If you cannot pay SSP (because the employee doesn't qualify or has exhausted their entitlement), you must give them form SSP1 within 7 days. This allows them to apply for Employment and Support Allowance (ESA) from the Department for Work and Pensions.

The significant SSP reforms that took effect from April 2026 are now in place. Here is a summary of the current rules:

1. SSP from Day One

The previous 3 waiting days have been abolished. Employees are entitled to SSP from the first qualifying day of sickness. Short absences of even 1 day attract SSP.

2. No Lower Earnings Limit

The previous requirement to earn at least £125 per week has been removed. All employees are eligible for SSP regardless of their earnings. Lower earners receive SSP at 80% of their normal weekly earnings.

3. Weekly Rate: £123.25

The SSP weekly rate is £123.25. For employees earning less than £123.25 per week, SSP is paid at 80% of their normal earnings rather than the flat rate.

What This Means for Employers

These rules increase the cost of SSP compared to the old system, particularly for employers with higher rates of short-term absence. With no waiting days, every single sick day attracts SSP. Make sure your absence management procedures and budget account for this.

SSP is an important cost to factor into your employment budget, particularly for industries with higher sickness absence rates. While the weekly rate is relatively low, a long-term absence can cost over £3,000 in SSP alone — plus the cost of covering that role.

Use our SSP calculator to model specific scenarios, and our employee cost calculator to see SSP in the context of total employment costs.