Statutory Sick Pay Calculator
Work out SSP under the 2026 day-one rules: the lower of £123.25 a week or 80% of average weekly earnings, from the first qualifying day.
Count every calendar day of sickness, including weekends and days off. If the employee is still off, enter today as the last day for the amount due so far.
Statutory Sick Pay due
£0.00
Three quick steps: the absence dates, the working pattern, then the last few payslips. The calculation updates here.
Sick pay handled automatically, from day one
Moonworkers applies the 2026 SSP rules on every payrun: average weekly earnings, the 80% taper, linked absences and the 28-week cap, all itemised on HMRC-compliant payslips.
How Statutory Sick Pay works from April 2026
The 2026 reform rewrote three fundamentals of SSP. Here is the calculation this tool performs, straight from the statutory method.
Step 1
Average weekly earnings
All earnings liable to Class 1 NI in the relevant period, the roughly 8 weeks of paydays before the first day of sickness. Weekly paid: divide the total by 8. Monthly paid: divide by 2, multiply by 12, divide by 52. Never round the result.
Step 2
The weekly rate
Compare 80% of average weekly earnings with the flat rate of £123.25 and pay whichever is lower. There is no minimum earnings test any more: every eligible employee gets one of the two amounts, from the first qualifying day.
Step 3
Daily rate and total
Divide the weekly rate by the number of qualifying days in the week, then multiply by the qualifying days taken sick, up to the 28-week maximum. Full weeks are paid at the weekly rate; part weeks use the daily rate.
Absences that started before 6 April 2026 follow the previous rules (waiting days and the Lower Earnings Limit). For the statutory detail, see our guides to the SSP rate, qualifying days and linked periods.
Statutory Sick Pay: frequently asked questions
How much is Statutory Sick Pay in 2026-27?
From 6 April 2026, SSP is the lower of £123.25 a week or 80% of the employee’s average weekly earnings. Employees who earn £154.06 a week or more get the full flat rate; lower earners get 80% of their average weekly earnings.
When does SSP start being paid?
From the first qualifying day of sickness. The three waiting days were abolished from 6 April 2026, so there is no unpaid period at the start of an absence. Absences that began before 6 April 2026 follow the old rules.
Who qualifies for SSP?
Employees and agency workers with an employment contract who are off sick for at least one full day. Since the 2026 reform there is no minimum earnings requirement: the former Lower Earnings Limit test has been removed.
What are qualifying days?
The days the employee normally works under their contract. SSP is only paid for qualifying days. If no working days can be agreed for a week, Wednesday counts as the single qualifying day.
How are average weekly earnings worked out for SSP?
Take all earnings liable to Class 1 National Insurance paid in the relevant period, which runs from the day after the payday at least 8 weeks before, up to the last normal payday before the first day of sickness. Weekly paid: divide by 8. Monthly paid: divide by 2, multiply by 12, divide by 52. Do not round.
How long can SSP be paid for?
Up to 28 weeks for one period of incapacity, including absences linked because the gap between them is 56 days or less. When SSP is about to run out, or the employee is not entitled, give them form SSP1 so they can claim Employment and Support Allowance.
What are linked periods of sickness?
Two absences separated by 56 days or fewer count as one period of incapacity for work. The SSP rate is set at the start of the first absence and stays fixed for the whole linked period, and the 28-week maximum runs across all linked absences.
Is SSP taxable and can employers reclaim it?
SSP goes through payroll like normal wages, with tax, National Insurance and pension deductions. Employers cannot generally reclaim SSP from HMRC; it is an employer cost, which is why accurate calculation matters.
Running payroll with sickness, statutory pay and RTI every month?
Try Moonworkers Payroll