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SSP Calculator UK 2026/27 — Statutory Sick Pay Guide

How to calculate Statutory Sick Pay (SSP) including rates, eligibility, waiting days, qualifying days, and what to do if you don't qualify. Plus company sick pay schemes explained.

By PocketWise · · 6 min read

Salary and income data is based on ONS and other official UK statistical sources. Figures are averages and may not reflect your individual circumstances.

Statutory Sick Pay (SSP) provides a minimum income when you’re too ill to work. Here’s how to calculate what you’re entitled to.

SSP Rates 2026/27

Current Rate

Detail Amount
Weekly rate £118.75
Maximum duration 28 weeks
Waiting days First 3 qualifying days (unpaid)
Minimum earnings £125/week average

SSP Is a Flat Rate

Your Normal Salary SSP You Get
£20,000/year £118.75/week
£30,000/year £118.75/week
£50,000/year £118.75/week
£80,000/year £118.75/week

Everyone gets the same SSP — it’s not based on your salary.

Qualifying for SSP

Eligibility Criteria

Requirement Detail
Employment status Must be an employee
Illness duration 4+ consecutive days (including non-work days)
Average earnings £125/week or more
Notice Told employer within their deadline
Not excluded Not on other statutory pay, etc.

Who Can’t Get SSP

Situation SSP Available?
Self-employed No
On Statutory Maternity Pay No
On Maternity Allowance No
Already had 28 weeks SSP (same illness) No
In legal custody No
Earning under £125/week No
First day of employment No (must have done work)

How SSP Is Calculated

Key Terms

Term Meaning
Period of Incapacity for Work (PIW) 4+ consecutive days of sickness
Qualifying Days (QDs) Days you normally work
Waiting Days First 3 QDs — no SSP paid

Daily SSP Rate

Formula: Weekly SSP ÷ Number of Qualifying Days

Qualifying Days/Week Daily SSP Rate
2 days £59.38
3 days £39.58
4 days £29.69
5 days £23.75
6 days £19.79
7 days £16.96

Calculation Examples

Example 1: Standard 5-Day Week, 2 Weeks Off

Week Qualifying Days Waiting Days Days Paid Amount
Week 1 5 -3 2 £47.50
Week 2 5 0 5 £118.75
Total 7 £166.25

Example 2: 3-Day Week (Part-Time), 5 Weeks Off

Week Qualifying Days Waiting Days Days Paid Amount
Week 1 3 -3 0 £0
Weeks 2-5 12 0 12 £474.96
Total 12 £474.96

Example 3: Full 28 Weeks (5-Day Week)

Period Weeks Days Paid Amount
First week 1 2 (minus 3 waiting) £47.50
Remaining weeks 27 135 £3,206.25
Total 28 137 £3,253.75

SSP vs Normal Pay

Income Drop Calculator

Annual Salary Weekly Pay Weekly SSP Weekly Loss
£20,000 £384.62 £118.75 -£265.87
£25,000 £480.77 £118.75 -£362.02
£30,000 £576.92 £118.75 -£458.17
£35,000 £673.08 £118.75 -£554.33
£40,000 £769.23 £118.75 -£650.48
£50,000 £961.54 £118.75 -£842.79

Monthly Impact

Annual Salary Normal Monthly SSP Monthly Monthly Loss
£25,000 £2,083 £514 -£1,569
£30,000 £2,500 £514 -£1,986
£35,000 £2,917 £514 -£2,403
£40,000 £3,333 £514 -£2,819
£50,000 £4,167 £514 -£3,653

Company Sick Pay (CSP)

Types of Sick Pay Schemes

Type Description
SSP only Legal minimum, nothing extra
SSP + top-up Employer adds to SSP
Full pay Full salary for a period
Tiered scheme E.g., 3 months full, 3 months half

Typical Enhanced Schemes

Scheme Example Details
Basic SSP from day 4
Standard Full pay 1 month, then SSP
Good Full pay 3 months, half pay 3 months
Excellent Full pay 6 months, half pay 6 months
NHS 1 month full + 2 months half (first year), increasing with service

Where to Check Your Scheme

Source Where to Look
Contract Sickness absence section
Staff handbook Sick pay policy
HR portal Benefits information
HR directly If unclear

Period of Incapacity for Work

What Counts as PIW

Criteria Detail
Minimum duration 4+ consecutive days
Includes Weekends, bank holidays, non-work days
Must be Due to illness

Example: Thursday to Tuesday Illness

Day Date Work Day? In PIW?
Thursday Day 1 Yes Yes
Friday Day 2 Yes Yes
Saturday Day 3 No Yes
Sunday Day 4 No Yes
Monday Day 5 Yes Yes
Tuesday Day 6 Yes Yes

PIW = 6 days (includes weekend even if you don’t work) SSP payable days = 4 (Thursday + Friday + Monday + Tuesday, minus 3 waiting days = 1 day paid in week 1)

Linking PIWs

Scenario Rule
Gap of 8 weeks or less PIWs link — no new waiting days
Gap of more than 8 weeks New PIW — new 3 waiting days
Same illness Links even if different absences

Waiting Days

How Waiting Days Work

Day SSP Status
1st qualifying day Waiting day (no pay)
2nd qualifying day Waiting day (no pay)
3rd qualifying day Waiting day (no pay)
4th qualifying day onwards SSP payable

Waiting Day Example (5-Day Week)

Off sick Monday to Friday:

Day Type SSP?
Monday 1st QD - waiting £0
Tuesday 2nd QD - waiting £0
Wednesday 3rd QD - waiting £0
Thursday 4th QD - paid £23.75
Friday 5th QD - paid £23.75
Total £47.50

Linked PIWs - No New Waiting Days

If you return to work and then fall ill again within 8 weeks (same illness):

Absence Waiting Days
First absence 3 waiting days
Second absence (within 8 weeks) No waiting days

What to Do When Sick

Notification Process

Step Action
1 Notify employer (follow their rules)
2 Self-certify for first 7 days
3 Get fit note from GP if longer than 7 days
4 Keep employer updated
5 Submit fit notes as required

Self-Certification vs Fit Note

Duration Evidence Needed
Days 1-7 Self-certification (your word)
Day 8+ Fit note from GP

Fit Note Options

Option Meaning
“Not fit for work” Cannot work at all
“May be fit for work” With adjustments

If You Don’t Qualify for SSP

Your Employer Must

Action When
Give you form SSP1 If they can’t pay SSP
State reason Why SSP not payable

Alternative Benefits

Benefit Who For
Universal Credit Low income, out of work
New Style ESA Have NI contributions, can’t work
PIP Long-term health condition

Claiming UC While Sick

Situation What Happens
On SSP UC may top up if low income
SSP ended UC as main income
Don’t qualify for SSP UC from start of illness

Long-Term Sickness

After 28 Weeks SSP

What Happens Options
SSP stops Maximum reached
Company sick pay May continue if scheme allows
Benefits UC, New Style ESA
Return to work Phased return possible

Form SSP1 at End of SSP

Your employer must give you SSP1 if:

  • SSP ends after 28 weeks
  • SSP can’t be paid
  • You leave employment while sick

Tax and National Insurance

SSP Is Taxable

Deduction Applied to SSP?
Income Tax Yes
National Insurance Usually no (below threshold)
Pension Depends on scheme
Student Loan Usually no (below threshold)

SSP Take-Home Calculation

Gross SSP Weekly Tax (20% basic rate) Net SSP
£118.75 £23.75 £95.00

Actual tax depends on your personal situation and tax-free allowance remaining

Useful Scenarios

Part-Time Worker

Works 3 days/week, earns £200/week, sick for 2 weeks:

Week Qualifying Days Waiting Paid Amount
Week 1 3 -3 0 £0
Week 2 3 0 3 £118.75
Total 3 £118.75

Zero Hours Contract

Factor SSP Position
Average earnings £125+/week Qualifies for SSP
Average earnings under £125/week No SSP
Qualifying days Regular work pattern if established

Multiple Jobs

Situation SSP
Sick from one job SSP from that employer
Sick from all jobs SSP from each (if qualify)
Earn £125+ at each Qualify at each employer

Summary Calculation

Quick SSP Calculator

Step Calculation
1. Days in PIW Count consecutive sick days
2. Check it’s 4+ If less, no SSP
3. Count qualifying days Days you would have worked
4. Minus waiting days Subtract first 3 QDs
5. Daily rate £118.75 ÷ your QDs per week
6. Total SSP Daily rate × days after waiting

Example

Sick Monday-Friday, normally work 5 days:

  • PIW = 5 days ✓ (over 4)
  • Qualifying days = 5
  • Minus waiting = 5 - 3 = 2 days paid
  • Daily rate = £118.75 ÷ 5 = £23.75
  • SSP = 2 × £23.75 = £47.50

Sources

  1. ONS — Annual Survey of Hours and Earnings