How much is Statutory Sick Pay 2026 UK?

Statutory Sick Pay (SSP) is £118.75 per week in 2026/27. This is a flat rate regardless of your salary. You don't receive SSP for the first 3 qualifying days (waiting days). SSP is paid for up to 28 weeks.

How is SSP calculated UK?

SSP is calculated based on qualifying days (days you normally work). Divide £118.75 by your qualifying days per week to get your daily SSP rate. For example, if you work 5 days: £118.75 ÷ 5 = £23.75/day. You get nothing for the first 3 qualifying days.

Do I qualify for Statutory Sick Pay?

You qualify for SSP if you're an employee, have been sick for 4+ consecutive days, earn at least £125/week on average, and have notified your employer. You don't qualify if self-employed, on Maternity Allowance, or have already received 28 weeks of SSP.

What if I don't qualify for SSP?

If you don't qualify for SSP (self-employed, low earnings, or exhausted SSP), you may be able to claim Universal Credit or New Style ESA. Your employer should give you form SSP1 explaining why you don't qualify, which you can use to claim benefits.

SSP Calculator UK 2026/27 — Statutory Sick Pay Guide | PocketWise

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

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