Estimate Statutory Sick Pay under the rules in force from 6 April 2026, or check whether two sickness periods link.
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2026/27 SSP rules
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Calculate Statutory Sick Pay
Choose the calculation you need, enter the pay or period details and see the statutory working.
£73.95SSP for 3 qualifying days off sick
The working
80% of £185.00 average weekly earnings = £148.00
£148.00 is more than the £123.25 flat rate, so the weekly rate is £123.25
£123.25 a week ÷ 5 qualifying days = £24.65 a day
£24.65 a day × 3 qualifying days off sick = £73.95
SSP is paid from the first qualifying day off sick: the old waiting days were abolished from 6 April 2026, and runs for at most 28 weeks. It is paid through payroll and taxed like normal wages.
Basis: SSP rules in force from 6 April 2026 (2026 to 2027 rates). The engine keeps the unrounded daily rate, then rounds the amount to pay up to the nearest penny in line with the current rate table and manual guidance.
The weekly rate is the lower of the flat rate and 80% of average weekly earnings, then qualifying days determine the period payment.
1
Find the weekly rate
Use the lower of £123.25 and 80% of average weekly earnings under the rules effective from 6 April 2026.
2
Apply qualifying days
Divide the weekly rate by qualifying days in the week, multiply by qualifying sick days and round the amount to pay up to the nearest penny.
3
Check linked periods and the cap
Periods with a gap of 56 days or less can link. HMRC keeps the eligibility conditions and rate from the first linked period, so use its manual guidance for payment and remaining entitlement.
Worked example
Worked example: three qualifying sick days
Average weekly earnings are £185 and the employee has five qualifying days each week.
Inputs
£185 average weekly earnings
5 qualifying days each week
3 qualifying days off sick
No earlier linked period
Working
80% of £185.00 average weekly earnings = £148.00
£148.00 is more than the £123.25 flat rate, so the weekly rate is £123.25
£123.25 a week ÷ 5 qualifying days = £24.65 a day
£24.65 a day × 3 qualifying days off sick = £73.95
The SSP estimate for the period is £73.95.
Use it with context
A transparent estimate for common SSP cases
Use the calculation with the sickness dates, payroll record and current guidance. Transitional and disputed cases need an official check.
This calculator covers
Weekly SSP from average weekly earnings
Pay for qualifying sick days
The 28-week maximum for one fixed pattern
Whether two sickness periods link by their date gap
Check the full guidance for
Transitional absence spanning 6 April 2026
Eligibility, exclusions and form SSP1
Company sick pay above the statutory amount
Linked-period payments, changed patterns and payroll corrections
From calculation to record
Keep the payment with the absence record
HollyHR keeps sickness dates, notes and documents together, ready for a clear hand-off to the person or system running payroll.
The weekly amount is the lower of £123.25 and 80% of average weekly earnings. There is no lower earnings limit under the rules in force from 6 April 2026.
When does SSP start under the 2026 rules?
It is payable from the first full qualifying day of sickness for eligible employees. The previous waiting-day rule no longer applies from 6 April 2026.
How is the daily SSP amount rounded?
The calculator keeps the daily division unrounded, multiplies by qualifying sick days and rounds the amount to pay up to the nearest penny. This matches the published 2026/27 rate-table basis.
How long can SSP be paid?
SSP can normally be paid for up to 28 weeks. Linked sickness periods share that maximum.
When do sickness periods link?
Periods can link when the full calendar-day gap between them is 56 days or less. HMRC applies the eligibility conditions and weekly rate set at the start of the first linked period. This calculator checks the date gap but leaves linked payment and remaining entitlement to the HMRC manual method.
Does this replace payroll software or the GOV.UK calculator?
No. It provides transparent arithmetic for common cases. Use payroll software or the official calculator for live payroll, transitional cases or a disputed entitlement.