How Statutory Sick Pay (SSP) works in the UK
Statutory Sick Pay (SSP) is paid by UK employers to eligible employees who are unable to work because of illness or injury. The statutory rate is set annually by the government under the Social Security Benefits Up-rating Order at £118.75 per week for the 2025-26 and 2026-27 tax years.
To qualify for SSP, an employee must have an employment contract, earn an average of at least the National Insurance Lower Earnings Limit (£129 per week in 2026-27, or £125 per week in 2025-26) before tax, and have been sick for at least 4 consecutive calendar days including weekends and non-working days. This continuous four-day period is known as a Period of Incapacity for Work (PIW).
SSP is only paid for Qualifying Days (QDs), which are the days an employee usually works under their employment contract. For a standard new absence, the first 3 qualifying days are unpaid waiting days. Payment begins from the fourth qualifying day onwards.
If an employee experiences another sickness absence within 8 weeks (56 days) of a previous illness, the two absences link together to form a linked PIW. If the 3 waiting days were already served during the earlier absence, no waiting days are deducted, and SSP is payable from the first qualifying working day of the new absence.
SSP is payable for a maximum of 28 weeks in a single sickness period or linked series. Once 28 weeks of SSP have been paid, entitlement ends and the employer must issue form SSP1 so the worker can claim Employment and Support Allowance (ESA) from Jobcentre Plus.
Worked example: Standard two-week absence
Consider a full-time employee earning £500 per week who usually works 5 days per week (Monday to Friday) and is off sick for 14 consecutive calendar days during the 2026-27 tax year.
Under HMRC statutory rules, a 14-day absence contains 10 qualifying working days. Because this is a new sickness period, the first 3 qualifying days are unpaid waiting days, leaving 7 paid qualifying days.
At the statutory weekly rate of £118.75, the daily SSP rate is £23.75 per qualifying day (£118.75 / 5 = £23.75). The employee receives total Statutory Sick Pay of £166.25 (7 days x £23.75 = £166.25).
If the sickness absence had been linked to a previous illness within the last 8 weeks, all 3 waiting days would be waived, resulting in 10 paid qualifying days and total Statutory Sick Pay of £237.50.
Inputs for the SSP calculator
Qualifying working days per week
The number of days you usually work each week under your employment contract, which determines your daily statutory payment rate.
Total days off sick
The total continuous calendar days of sickness absence, including non-working days and weekends, from the first day you were unfit for work.
Linked sickness period
Select yes if you had a previous sickness period lasting 4 or more days within the last 8 weeks (56 days) where you already served waiting days.
Average weekly earnings before tax
Your gross average weekly earnings in the 8-week relevant period prior to absence, which must be at or above the Lower Earnings Limit.
Tax year
The UK tax year for the absence, determining the statutory weekly payment rate and Lower Earnings Limit threshold.
CALCULATOR QUESTIONS
Statutory sick pay calculator questions
How much is Statutory Sick Pay in the UK?
The statutory weekly rate of SSP is £118.75 per week for the 2025-26 and 2026-27 tax years. The daily rate depends on the number of qualifying days worked per week (for example, £23.75 per day for an employee working a 5-day week).
Do I get paid SSP for the first 3 days of sickness?
No. Under statutory rules, the first 3 qualifying working days are unpaid waiting days for a new absence. However, if your absence is linked to another sickness spell within the past 8 weeks, the waiting days are waived and you receive SSP from day one.
Can part-time and agency workers get SSP?
Yes. Part-time workers, zero-hours contractors, agency staff, and employees on fixed-term contracts qualify for SSP provided they are classed as an employed earner, earn at least the Lower Earnings Limit, and meet the minimum four-day absence rule.
Is Statutory Sick Pay subject to tax and National Insurance?
Yes. SSP is treated as normal earnings by HMRC. It is paid through your employer's PAYE payroll and is subject to standard Income Tax and employee National Insurance deductions.