Statutory sick pay calculator, 2026/27

How this is calculated

Statutory Sick Pay is calculated by dividing the weekly SSP rate for 2026/27 by the number of qualifying days the employee normally works in a week, giving a daily rate, then multiplying that by the actual number of qualifying sick days taken. Recent reforms removed both the three-day waiting period and the lower earnings limit condition, meaning SSP is now payable from the very first qualifying day of sickness for eligible employees, regardless of how little they earn, subject to the percentage of earnings rule for lower earners under current legislation.

SSP is capped at a maximum of 28 weeks for any single period of incapacity for work, and separate periods of sickness within a set number of days of each other can be linked together and treated as one period for this 28-week limit.

Qualifying days and linked periods

Only 'qualifying days', the days an employee normally works, count towards SSP, so someone working a three-day week only accrues and is paid SSP for those three days, not for the days they would not normally have worked anyway. Employers must agree qualifying days with employees, usually matching their normal contracted working pattern, and set this out clearly in the sickness policy.

If an employee has multiple short periods of sickness within a defined period of each other, these are linked together for SSP purposes, which affects both the calculation of average weekly earnings and the point at which the 28-week maximum is reached.

Employer responsibilities

Employers must keep records of SSP paid and the reasons for it, and cannot generally recover SSP costs from HMRC except in limited historic circumstances, meaning it is a genuine cost to the business rather than a recoverable statutory payment like SMP. Many employers choose to offer enhanced contractual sick pay above the statutory minimum as part of their overall staff benefits package.

Is SSP payable from the first day of sickness?

Yes, under current reforms SSP is payable from day one of a qualifying sickness absence for 2026/27, removing the previous three-day waiting period that used to apply.

Do employees need to earn a minimum amount to qualify for SSP?

The lower earnings limit condition has been removed, widening SSP eligibility, though a percentage-based calculation may apply for the lowest earners under current legislation, so it is worth checking individual circumstances carefully.

How long can an employee receive SSP for?

SSP is payable for a maximum of 28 weeks within any single, or linked, period of incapacity for work, after which the employee may need to claim Employment and Support Allowance if still unable to work.

Can employers recover the cost of SSP from HMRC?

Generally no. Standard SSP is a cost borne by the employer and is not routinely recoverable from HMRC, unlike statutory maternity, paternity or adoption pay, which usually can be recovered in large part.