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Statutory Sick Pay (SSP) in the UK
Statutory Sick Pay (SSP) is a legal minimum amount that employers must pay to eligible employees when they are off work due to illness or injury. The rules for SSP changed significantly in April 2026, making it simpler for employers to calculate and administer.
How is SSP Calculated from April 2026?
The key changes from April 2026 are:
- No waiting days: SSP is now payable from the very first qualifying day of sickness. The previous rule requiring three 'waiting days' without pay has been removed.
- No Lower Earnings Limit (LEL): The requirement for an employee to earn at least £123 per week (2025/26 figure) to qualify for SSP has been abolished. Most employees are now eligible.
- 80% rule for low earners: If an employee's average weekly earnings are less than the SSP weekly rate, their SSP is calculated as 80% of their average weekly earnings. If their earnings are equal to or above the SSP rate, they receive the full SSP rate.
The current SSP weekly rate (for the 2026/27 tax year) is £126.35.
Step-by-Step Calculation
To calculate the SSP for a sickness period, follow these steps:
- Identify the sickness period: Determine the first and last day the employee was unfit for work.
- Calculate qualifying days: SSP is only paid for days the employee would normally work. For a full-time employee working 5 days a week, each calendar week in the sickness period contains 5 qualifying days.
- Determine the weekly SSP amount: Calculate the employee's average weekly earnings (over the 8 weeks before the illness). If this figure is less than £126.35, multiply it by 80% to find their weekly SSP. If it is £126.35 or more, their weekly SSP is £126.35.
- Find the daily rate: Divide the weekly SSP amount by the employee's normal working days per week.
- Calculate the total: Multiply the daily SSP rate by the number of qualifying days in the sickness period.
Example Calculation
Sarah, a part-time employee, works 3 days a week and falls ill from 10th to 24th June 2026 (15 calendar days). Her average weekly earnings are £110.00.
- Qualifying Days: 15 days * (3/7) = 6.43 days. SSP is paid for whole days only, so 6 qualifying days.
- Weekly SSP: Her earnings (£110) are below the SSP rate (£126.35). So, SSP = 80% of £110 = £88.00 per week.
- Daily SSP Rate: £88.00 / 3 working days = £29.33 per day.
- Total SSP Payable: £29.33 * 6 days = £175.98.
Enhanced (Company) Sick Pay
Many employers offer contractual sick pay that is more generous than SSP, for example, full pay for a number of weeks. If you have such a scheme, you must pay the employee the higher of the SSP amount or your company rate. The SSP amount you calculate is offset against your company scheme, meaning you only need to pay the difference as a 'top-up' to meet your contractual obligation.
Next Steps for Employers
After calculating the SSP due, you should ensure it is included in the employee's next payroll. It is also good practice to have a clear Employer's Sickness Policy in place. This document sets out the rules for reporting sickness, the pay employees can expect, and the procedures for managing absence, helping to ensure fairness and compliance.