How statutory sick pay is calculated in 2026/27
Statutory sick pay is the legal minimum your employer pays while you are off sick. For 2026/27 the rate is £123.25 a week, or 80% of your average weekly earnings if that figure is lower. To turn the weekly rate into a daily rate, divide it by the number of days you normally work in a week. So on a five-day week the daily rate is £123.25 ÷ 5, which is £24.65. Multiply that by the number of qualifying days you were off and you have the SSP due.
Paid from day one: the April 2026 change
The biggest change came in on 6 April 2026. The three unpaid waiting days were removed, so SSP now starts on the first qualifying day you are off sick rather than the fourth. If you were off for two days, you used to get nothing. Now both days are paid. The change came in under the Employment Rights Act 2025.
The lower earnings limit has gone
Before April 2026 you had to earn at least the lower earnings limit to qualify for any SSP. That threshold was removed, so every employee now qualifies regardless of pay. Around 1.3 million lower-paid workers became eligible. If you earn under roughly £154 a week, your SSP is 80% of your average weekly earnings rather than the full £123.25. Enter your average weekly earnings in the calculator to see this figure.
Qualifying days and the 28-week limit
SSP is only paid for the days you would normally have worked, known as qualifying days. It runs for up to 28 weeks in one period of sickness. On a five-day week that is up to 140 qualifying days. Separate spells of sickness that are each four or more days long and fall eight weeks or less apart are linked and count as one period towards the 28-week limit. Once the limit is reached, statutory sick pay ends.
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Simon is the founder of Orbit Money, a tool that helps people track subscriptions and recurring spend. He builds Orbit's free money calculators and writes about personal finance for UK and Australian readers.
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