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How We Calculate Statutory Sick Pay
Start with average weekly earnings
We use the employee’s average weekly earnings to work out the weekly SSP amount.
Apply the 2026 SSP rule
Weekly SSP is the lower of £123.25 or 80% of average weekly earnings.
Divide by qualifying days
We divide the weekly rate by the employee’s normal qualifying days to get a daily SSP rate.
Total payable SSP
We count qualifying sick days in the selected period and multiply them by the daily SSP rate.
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What is Statutory Sick Pay?
Statutory Sick Pay (SSP) is the minimum level of sick pay employers must provide to eligible employees when they are unable to work due to illness.
It acts as a basic financial safety net during sickness absence and can be paid for up to 28 weeks, helping employees manage time away from work when they are recovering.
Understanding how SSP works helps employers stay compliant and gives employees a clearer idea of what support they may receive when they are off sick.
What has changed?
From 6 April 2026, SSP is paid from the first day of sickness instead of the fourth, and the lower earnings limit is removed.
The weekly SSP rate for 2026/27 is £123.25 or 80% of average weekly earnings, whichever is lower.
How SSP supports employees
SSP provides financial support when an employee is too ill to work, especially where no enhanced occupational sick pay is offered.
It is designed to give employees some income during recovery while helping employers manage sickness absence fairly and consistently.
How SSP is calculated
SSP is worked out using a weekly rate and the employee’s qualifying working days.
For lower-paid workers from 6 April 2026, SSP is paid at the lower of the flat weekly rate or 80% of average weekly earnings.
What should employers keep in mind?
Good SSP management depends on understanding eligibility, linked sickness periods, payroll accuracy, and the latest statutory updates.
Eligibility
From 6 April 2026, employees no longer need to meet a lower earnings threshold to qualify for SSP.
Connected sickness
Sickness periods that are close together may be linked, which affects how SSP is counted and paid.
Payroll accuracy
Using payroll and HR software can reduce manual errors and help make sure SSP is paid correctly and on time.
Manual SSP calculations
SSP is usually calculated by dividing the weekly rate by the number of qualifying working days in a week to get a daily amount.
This can then be applied to the number of payable sick days in the relevant absence period, making it easier to understand what is owed.
Why software helps
SSP can become more complex when linked absences, part-time patterns, parental leave, or overlapping benefits are involved.
HR and payroll software helps automate calculations, reduce disputes, and keep sick pay records accurate and compliant.
Calculate SSP with confidence
Use the calculator to work out sick pay quickly, apply the right rates, and manage sickness absence more accurately.
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