Statutory Sick Pay Calculator UK
Calculate your employee’s SSP entitlement for the 2025/26 tax year. Current rate: £118.75 per week.
Calculate SSP Payment
About Statutory Sick Pay (SSP)
Statutory Sick Pay is the minimum amount employers must pay employees who are off work due to illness. The current weekly rate for 2025/26 is £118.75, representing an increase from the previous year’s rate of £116.35.
Eligibility Criteria
Employees are eligible for SSP if they meet the following conditions:
- They are classed as an employee and have done some work for you
- They have been off work sick for at least 4 days in a row (including non-working days)
- They have told you within your time limit (or 7 days if you don’t set a limit)
- They earn an average of £123 per week or more (Lower Earnings Limit)
Key Changes for 2025/26
Important Update: The Employment Rights Bill proposes significant changes to SSP, including removing the 3-day waiting period and making SSP available from day one of sickness. These changes are expected to be implemented soon.
SSP Daily Rates by Working Pattern
| Working Days per Week | Daily SSP Rate | Weekly Maximum |
|---|---|---|
| 1 day | £118.75 | £118.75 |
| 2 days | £59.38 | £118.75 |
| 3 days | £39.58 | £118.75 |
| 4 days | £29.69 | £118.75 |
| 5 days | £23.75 | £118.75 |
| 6 days | £19.80 | £118.75 |
| 7 days | £16.97 | £118.75 |
How SSP Calculation Works
The calculation process follows these steps:
- Waiting Days: The first 3 days of sickness are “waiting days” and are not paid (currently – this may change)
- Qualifying Days: Count the employee’s normal working days during the sick period
- Daily Rate: Divide the weekly SSP rate (£118.75) by the number of working days per week
- Total Payment: Multiply the daily rate by the number of qualifying sick days (excluding waiting days)
Example Calculation
An employee who works 5 days per week (Monday to Friday) is off sick for 7 consecutive days:
- Total sick days: 7 days
- Waiting days (unpaid): 3 days
- Qualifying days for SSP: 4 days
- Daily SSP rate: £118.75 ÷ 5 = £23.75
- Total SSP payment: £23.75 × 4 = £95.00
Frequently Asked Questions
What is the current SSP rate for 2025/26?
The weekly SSP rate for 2025/26 is £118.75, which represents an increase of £2.40 from the previous year. This rate applies regardless of the employee’s salary, though they must earn at least £123 per week to qualify.
How long can an employee receive SSP?
SSP can be paid for up to 28 weeks (196 days) for any single Period of Incapacity for Work. After this, employees may be eligible for Employment and Support Allowance from the Department for Work and Pensions.
What are “waiting days” and why don’t they count?
The first 3 qualifying days of any period of sickness are called “waiting days” and are not currently paid. However, the Employment Rights Bill proposes to remove this waiting period, making SSP payable from day one.
Can employers pay more than the statutory rate?
Yes, employers can offer occupational sick pay that exceeds the statutory minimum. However, they cannot pay less than the SSP rate if the employee is eligible.
What happens if periods of sickness are close together?
If an employee has separate periods of sickness that are 8 weeks (56 days) or fewer apart, these are treated as one continuous period for SSP purposes. This is called “linking periods.”
Do part-time workers get the same SSP rate?
Part-time workers receive the same weekly rate (£118.75) but their daily rate depends on how many days they work per week. The weekly amount is divided by their normal working days to calculate the daily rate.
References
- HM Revenue and Customs. (2025). Calculate your employee’s statutory sick pay. Available at: https://www.gov.uk/calculate-statutory-sick-pay
- HM Revenue and Customs. (2025). Work out your employee’s Statutory Sick Pay manually. Available at: https://www.gov.uk/guidance/statutory-sick-pay-manually-calculate-your-employees-payments
- Department for Business and Trade. (2025). Factsheet: Statutory Sick Pay (SSP). Assets Publishing Service.
- Chartered Institute of Payroll Professionals. (2025). Statutory Sick Pay (SSP) Tables 2025-26. Available at: https://www.cipp.org.uk/
- Employment Rights Bill 2024. (2025). Chapter on Statutory Sick Pay reforms. UK Parliament.