Do I need to earn at least a Lower Earnings Limit?

The former earnings threshold was removed for the reformed rules from 6 April 2026. Other eligibility conditions still apply; being below the old threshold is not itself a reason to assume no SSP under the new rules.

Are the first three sickness days unpaid?

The three waiting days were removed from 6 April 2026. Do not apply the old waiting-day rule to a current estimate. Historic or transitional sickness periods require the rules relevant to their dates.

Is Statutory Sick Pay taxable?

SSP is included in employment earnings for PAYE and National Insurance purposes. Whether a deduction is actually made depends on the amount, pay period, tax code and other earnings. A gross SSP amount is not automatically the same as a net payslip amount.

Can contractual sick pay be higher?

An employer scheme can pay more than SSP. Check whether the contractual amount includes the statutory entitlement and how it changes over the absence. Do not add two figures together if one already includes the other.

Does the estimate confirm that I qualify?

No. The employer must check the eligibility conditions and records, including relevant sickness dates and qualifying days. Linked periods and the maximum duration can affect payment. Ask for the reason and applicable SSP1 process if payment is refused.

Rules from 6 April 2026 · employment pay

Statutory Sick Pay calculator UK (2026/27)

Check the statutory gross amount for your earnings and qualifying days, then distinguish it from contractual sick pay and the net amount paid through payroll.

For qualifying sickness days under the rules from 6 April 2026, weekly SSP is the lower of £123.25 and 80% of average weekly earnings. There is no lower earnings threshold or three-day waiting period under these rules. This tool estimates gross pay, subject to eligibility and any previous SSP entitlement used.

Your SSP inputs

Average weekly earnings (£)

Use the applicable relevant-period earnings calculation, normally over eight weeks. A contract salary divided by 52 may not give the correct average.

Qualifying days normally worked per week

Actual qualifying days off sick

Count the full days you normally would have worked. Do not enter calendar days or include days already paid in an earlier estimate.

SSP weeks already used in this entitlement

The maximum is 28 weeks. Ask payroll to confirm prior entitlement and linked periods; this tool does not reconstruct that history.

Contractual gross sick pay for these days (£, optional)

Enter the total contractual amount inclusive of SSP, or 0 for statutory-only pay. Check your employer's scheme.

Gross sick-pay estimate

Statutory SSP for this period

£246.50

10 paid qualifying days at a weekly rate of £123.25

Daily-rate illustration: £24.65
Company top-up, inclusive scheme: £0.00
Total gross sick pay: £246.50

This does not establish employee eligibility or model a sickness period spanning the April 2026 change. SSP is taxable; actual net pay depends on cumulative PAYE, pay frequency, other earnings, National Insurance and pension treatment. Partial-day/weekly payroll rounding may differ from this illustration.

Check current SSP rules

The rules changed from 6 April 2026

The 2026/27 weekly amount is the lower of £123.25 and 80% of average weekly earnings. The old earnings threshold and three waiting days were removed. An estimate using £116.75, an old Lower Earnings Limit or automatic unpaid waiting days will not describe the current rules.

SSP is normally available for up to 28 weeks, subject to eligibility and linked-period rules. If an absence crosses a change of rules, check the official transition guidance rather than applying one current-year formula to the entire history.

Two worked examples

Illustrative average weekly earnings	80% of earnings	Weekly SSP	Per qualifying day, five-day pattern
£100	£80	£80	£16
£300	£240	£123.25	£24.65

These examples assume an eligible employee, five qualifying days each week and no contractual top-up. They are gross statutory amounts. Change the qualifying-day pattern and actual average earnings rather than treating the five-day illustration as universal.

Why the payslip may show a different net amount

SSP is paid through payroll. Income Tax depends on the tax code, basis and relevant earnings; NI normally depends on the pay period. Ordinary earnings, bonuses, pension deductions and statutory pay can appear together on one payslip.

Adding SSP to a salary and applying a selected flat tax rate is not a complete payroll calculation. Use the gross statutory schedule for budgeting, then check the actual payslip or ask payroll how deductions were calculated.

What to check with your employer

The full dates of absence and days you would normally work.
The earnings period used for average weekly earnings.
Whether a previous absence is linked and how much SSP entitlement remains.
The notification/evidence requirements and any contractual sick-pay top-up.
The reason and next steps if SSP is not payable.

Check the current official guidance

Frequently Asked Questions

Clear answers based on official HMRC rules and statutory guidance.

For sickness covered by the rules from 6 April 2026, SSP is the lower of £123.25 a week and 80% of average weekly earnings. A daily amount depends on the qualifying days in the working pattern.

Check the sickness dates and rules

Statutory Sick Pay rules can change at an effective date. Use the current official guidance and the actual qualifying days and earnings basis.

Contractual sick pay and statutory pay differ. A simple schedule does not assess all eligibility conditions or reproduce deductions from a particular payroll run.

Check the rules for your circumstances

Official guidance supports the rules described here; it does not approve or certify this calculator. Confirm dates, eligibility and unsupported cases before making a financial decision.

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