Statutory Sick Pay calculator: 2026 rules, clearly sourced.
From 6 April 2026, SSP starts on the first full sickness day and uses the lower of 80% of average weekly earnings or the flat weekly cap.
How is SSP calculated from 6 April 2026?
For sickness under the post-6 April 2026 rules, weekly SSP is the lower of 80% of the employee's average weekly earnings or £123.25. It is available to eligible employees regardless of earnings and payable from the first full day of sickness.
Absences spanning the change can need transitional treatment, so do not apply the new formula blindly to an older ongoing absence.
What matters
Start with the rule
For sickness under the post-6 April 2026 rules, weekly SSP is the lower of 80% of the employee's average weekly earnings or £123.25. It is available to eligible employees regardless of earnings and payable from the first full day of sickness.
Write down the decision
Keep the policy, dates, calculation inputs and decision together so another person can understand what happened.
Check the current source
HMRC rules and rates change. Use the official SSP calculator or payroll system for payment and transitional cases.
A practical checklist
For a small team, a short repeatable process beats an impressive policy nobody follows.
- Confirm the sickness dates
- Identify qualifying working days
- Calculate average weekly earnings correctly
- Apply the lower-of formula
- Check maximum-duration and linked-absence rules
- Record company sick pay separately
Where software helps — and where it does not
HollyHR can keep the relevant people record, dates, documents, leave and working pattern in one place. It cannot decide a legal, medical or employee-relations question for you.
HMRC rules and rates change. Use the official SSP calculator or payroll system for payment and transitional cases.
Check the source, not just our summary
Rules and product pages change. These are the first-party references behind this page.
Questions people ask
Is this legal advice?
No. It is a practical summary for UK small teams. Check the linked official guidance and take qualified advice for a specific or disputed case.
Why keep the source with the calculation?
Rates and rules change. Recording the inputs, date and source makes the answer reviewable instead of becoming an unexplained number in a spreadsheet.
Can HollyHR track this?
HollyHR can hold the underlying employee, working-pattern, leave and document records. It does not present itself as a legal-advice engine.
Proper HR, without the big-system palaver.
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Keep reading: SSP meaning · Sickness absence