From 6 April 2026, SSP is payable from day one of sickness at the lower of £123.25 per week or 80% of average weekly earnings. Divide by qualifying days per week to get the daily rate, then multiply by the number of qualifying sick days. The maximum SSP period is 28 weeks.
How this calculator works
This calculator applies the SSP rules that came into force on 6 April 2026 under the Employment Rights Act 2025. There are two key changes from earlier years: the three unpaid waiting days were abolished (so SSP now starts from day one), and the Lower Earnings Limit was removed (so workers no longer need to earn at least £125 per week to qualify).
The calculation has five steps. Enter your figures above and the calculator runs them automatically.
Daily SSP = Weekly SSP ÷ qualifying days/week
Total SSP = Daily SSP × qualifying sick days
Step 1 – Find AWE. Average weekly earnings are total gross earnings in the eight weeks before the absence began, divided by eight. For salaried staff on consistent pay, AWE equals their regular weekly salary (annual salary ÷ 52). For workers with variable pay including overtime, commission or bonuses, use the actual eight-week figure from your payroll records.
Step 2 – Apply the 80% cap. Calculate 80% of AWE. Workers whose AWE is at least £154.06 per week receive the flat rate of £123.25, because 80% of £154.06 is exactly £123.25. Workers earning less receive 80% of their actual AWE.
Step 3 – Find the daily rate. Divide weekly SSP by the number of qualifying days per week. A five-day Mon-to-Fri worker receiving the flat rate gets £123.25 ÷ 5 = £24.65 per qualifying sick day.
Step 4 – Count qualifying sick days. Qualifying sick days are the sick days that fall on days the employee is contracted to work. Weekend days, bank holidays and any non-working days are not qualifying days. From 6 April 2026, the first qualifying sick day is payable, with no waiting days.
Step 5 – Multiply. Multiply the daily rate by the number of qualifying sick days. The total SSP cannot exceed 28 weeks of entitlement. For a five-day-week employee, the absolute maximum is 140 qualifying sick days (£3,451.00 at the flat rate).
Worked examples
Click any example to load the figures into the calculator above.
Key changes from 6 April 2026
The Employment Rights Act 2025 made three significant changes to SSP from 6 April 2026. Understanding them matters because the calculation is now different from anything written before that date.
Common situations
Workers who previously did not qualify
A worker earning £120 per week would not have qualified for SSP before April 2026 (the old Lower Earnings Limit was £125 per week). From 6 April 2026, the same worker qualifies and receives £96.00 per week (80% of £120), not the flat rate, because 80% of their AWE is below £123.25.
This affects a wide range of roles: casual workers, term-time staff, part-time retail and hospitality employees. If your workforce includes anyone earning below £154.06 per week, review your payroll processes to ensure SSP is calculated on the 80% basis rather than the flat rate.
Linked periods of absence
Two or more separate periods of sickness absence are linked if they are eight weeks or less apart. Linked periods are treated as one continuous period of incapacity for the purposes of the 28-week maximum. This matters most for employees with recurring conditions who have several separate absences across the year.
This calculator treats each absence independently. If you need to track linked periods and remaining SSP entitlement across multiple absences, keep a running total of qualifying sick days paid in linked periods and compare that total to the 28-week maximum.
Very long absences
Once an employee has received 28 weeks of SSP (140 qualifying days for a five-day-week employee), SSP stops. You must give the employee form SSP1 so they can apply for Universal Credit or Employment and Support Allowance. The 28-week maximum resets if the employee returns to work for at least eight weeks before the next absence.
What happens after 28 weeks of SSP?
SSP cannot be paid beyond 28 weeks in a period of incapacity. At that point, the employer's statutory obligation ends. You should issue form SSP1 to the employee so they can claim welfare benefits. Some employers offer contractual sick pay beyond the SSP period under their own policy, but that is a discretionary choice, not a legal requirement.
If your sickness absence policy sets out contractual enhanced sick pay, that policy governs what the employee receives beyond the statutory minimum. The Absence Management UK guide covers the broader process for managing long-term absence fairly and lawfully.
The Bradford Factor calculator can be useful for monitoring patterns of short-term absence, which may become relevant once SSP entitlement is nearing the 28-week limit.
Frequently asked questions
What is the SSP rate from 6 April 2026?
From 6 April 2026, SSP is paid at the lower of £123.25 per week or 80% of average weekly earnings (AWE). Workers whose AWE is at least £154.06 per week receive the full flat rate of £123.25. Workers earning less receive 80% of their AWE instead. AWE is calculated using the 8 weeks of earnings before the absence began.
Are there waiting days before SSP starts in 2026?
No. From 6 April 2026, the three unpaid waiting days were abolished under the Employment Rights Act 2025. SSP is now payable from the first qualifying day of sickness absence. A qualifying day is a day the worker is contracted to work.
Who qualifies for SSP from 6 April 2026?
A worker qualifies if they have done some work for the employer, have notified the employer of their sickness, and are employed for tax purposes (paid through PAYE). The Lower Earnings Limit was abolished on 6 April 2026, so there is no longer a minimum earnings threshold. Around 1.3 million more workers came into scope as a result.
How is SSP calculated for lower earners?
Workers earning less than £154.06 per week in average weekly earnings receive 80% of their AWE instead of the full £123.25 flat rate. For example, a worker with AWE of £120 per week receives £96 per week of SSP (80% of £120 = £96). AWE is calculated from the 8 weeks of pay before absence began.
How long can SSP be paid?
SSP can be paid for up to 28 weeks in any one period of sickness or in a series of linked periods. Two periods of sickness 8 weeks apart or less count as one linked period for this purpose. Once an employee has received 28 weeks of SSP, give them form SSP1 so they can claim Universal Credit or Employment and Support Allowance.
Can employers recover SSP from HMRC?
No. The Percentage Threshold Scheme that allowed small employers to reclaim SSP was abolished in 2014. There is no mechanism for employers to recover SSP from HMRC. Employers absorb the full cost. The Government estimates the 2026 changes increased total employer SSP costs by approximately £450 million per year.
Embed this calculator
Sources
| Source | What it covers |
|---|---|
| GOV.UK · Statutory Sick Pay | Employer eligibility rules, qualifying conditions, the £123.25 weekly rate and the 2026 day-one entitlement change. |
| GOV.UK · Eligibility and form SSP1 | When SSP stops (28 weeks) and how to issue form SSP1 for welfare benefit claims. |
| GOV.UK · Employment Rights Act 2025 | The legislation removing waiting days and the Lower Earnings Limit from 6 April 2026. |
| ACAS · Absence from work | Best practice for managing sickness absence, fit notes and return-to-work meetings. |
| Social Security Contributions and Benefits Act 1992, Part XI | The primary statute governing SSP entitlement, qualifying conditions and calculation rules. |