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.
Frequently asked questions
How much is statutory sick pay?
For 2026/27, statutory sick pay is £123.25 a week, or 80% of your average weekly earnings if that is lower. It is paid by your employer for the days you would normally have worked, for up to 28 weeks. Your daily rate is the weekly rate divided by the number of days you normally work each week.
Is SSP always paid at £123.25 a week?
No. From 6 April 2026 statutory sick pay is the lower of £123.25 a week or 80% of your average weekly earnings. The full £123.25 applies to most employees, but if you earn under about £154 a week, 80% of your average weekly earnings comes to less than £123.25, so you are paid that lower figure instead. Enter your average weekly earnings in the calculator and it applies whichever is lower.
Do I get SSP from day one?
Yes. From 6 April 2026 the three unpaid waiting days were removed, so statutory sick pay is paid from the first qualifying day you are off sick. Before that date SSP only started on the fourth day of sickness.
How many days of sick pay am I entitled to?
Statutory sick pay is paid for the working days you are off, up to a maximum of 28 weeks for one period of sickness. On a five-day week that is up to 140 qualifying days. After 28 weeks SSP stops, though your employer may run its own scheme on top.
How is SSP calculated from April 2026?
Take the weekly rate of £123.25, or 80% of your average weekly earnings if that is lower, then divide it by the number of days you normally work in a week to get a daily rate. Multiply the daily rate by the number of qualifying days you were off sick. Every eligible day counts, including the first.
Do you still need to earn a minimum amount to get SSP?
No. The lower earnings limit was removed on 6 April 2026, so all employees now qualify for statutory sick pay regardless of how much they earn. Around 1.3 million lower-paid workers became eligible under the change. Very low earners are paid 80% of their average weekly earnings instead of the full flat rate.
How long can you claim statutory sick pay?
You can get SSP for up to 28 weeks in a single period of sickness. Linked periods of sickness, each four or more days and eight weeks or less apart, count as one period towards the 28 weeks. Once the 28 weeks run out, statutory sick pay ends.
This tool gives statutory sick pay as a guide, not employment or financial advice. Your employer may run its own sick pay scheme on top of the statutory minimum. Figures follow gov.uk and Acas for the 2026/27 tax year.
