Statutory Sick Pay Calculation UK: The Complete 2026 SSP Guide

Statutory Sick Pay (SSP) helps eligible employees while illness prevents them from working. The April 2026 reforms changed both when payment starts and how the amount is calculated, so older three-day waiting rules and fixed-rate examples can now be misleading.

This guide explains the ordinary 2026/27 calculation, qualifying days, linked absences and the relationship between SSP and company sick pay. Payroll must check the circumstances of each absence, including any transitional protection.

Medical evidence supports an absence, but it does not itself establish payment entitlement. Check the current rules and agree the required evidence with your employer before buying a private certificate.

The Historic 2026 SSP Reforms Explained

To calculate Statutory Sick Pay correctly, you must first understand the fundamental changes that took effect on 6 April 2026. These reforms represent the most significant expansion of worker sick pay rights in a generation, removing administrative barriers that historically left low-income workers without financial support.

The three core pillars of the 2026 SSP reforms are:

• Payment starts from the first full qualifying day of sickness from 6 April 2026. Do not deduct three waiting days under the current rules.
• The lower earnings limit has been removed. Employees must still satisfy the remaining eligibility and notification requirements.
• The ordinary weekly amount is the lower of £123.25 or 80% of average weekly earnings (AWE). For example, AWE of £140 gives SSP of £112, not £123.25.

These reforms have made payroll administration more complex, as employers can no longer simply apply a flat weekly rate to all sick staff. Every employee's sick pay must be calculated based on their individual average earnings history.

To understand how these new sick pay rights apply to part-time or flexible staff, read our detailed guide on zero hour contract sick notes and SSP which analyzes eligibility for flexible workers.

The practical change is that a short absence can now attract SSP if the employee meets the rules. Whether a particular day is payable still depends on the work pattern, notification and remaining entitlement.

Interaction Between Statutory Sick Pay and Company Sick Pay

A key area of confusion for both payroll administrators and employees is the interaction between Statutory Sick Pay (SSP) and contractual Company Sick Pay (CSP). Many premium employers offer occupational or contractual schemes that pay full basic salary for a set number of weeks (e.g. 12 weeks of full pay followed by 12 weeks of half pay) during sickness absence.

Where company sick pay includes SSP, payroll normally counts the applicable SSP amount within the contractual payment. For example, a £500 weekly company payment may include SSP; it does not necessarily mean £500 plus SSP. Check the contract and payslip.

If enhanced company sick pay ends, SSP may continue only while the employee remains eligible and has entitlement left. Weeks of company sick pay that include SSP count towards the same 28-week limit; the limit does not restart when enhanced pay stops.

Step-by-Step SSP Calculation Walkthrough

Calculating Statutory Sick Pay under the current framework requires payroll administrators to follow a structured, compliant process. Here is the step-by-step walkthrough to calculate SSP for a sick employee:

• Establish average weekly earnings using the relevant payroll period and HMRC rules. This is usually based on the eight weeks before sickness, with different calculations for some new employees and pay patterns.
• Calculate 80% of those average weekly earnings and compare it with £123.25. Use the lower amount, unless transitional protection applies.
• Identify the qualifying days in the week, calculate the appropriate daily amount, and pay for the full qualifying days missed. Follow HMRC rounding rules and check payroll software for variable patterns.

Worked example: an eligible employee has average weekly earnings of £140 and five qualifying days a week. Eighty per cent is £112, which is below £123.25. Their SSP is £22.40 per qualifying day, so two full qualifying days of sickness attract £44.80. This example assumes no transitional protection or other adjustment.

Employers must remember that SSP is subject to tax and National Insurance deductions, and must be paid through the regular PAYE payroll system on the employee's usual pay date.

Use the earnings included by the statutory calculation rules, rather than take-home pay. Bonuses, pay frequency, salary sacrifice and a short employment history can affect the calculation. Ask payroll to show the relevant earnings period and calculation if the figure is unclear.

Shift Patterns, Qualifying Days, and Irregular Hours

For employees with fixed contracts and standard working weeks (such as Monday to Friday), identifying qualifying days is simple. However, for workers with irregular shift patterns, rotating rosters, or zero-hour contracts, defining qualifying days requires careful attention to statutory rules.

For variable shifts, establish the qualifying days with the employer using the statutory rules. Do not assume that every calendar day is a qualifying day or use a seven-day divisor automatically.

• If there are five qualifying days in a week, the weekly SSP amount is apportioned across those five days.
• If there is only one qualifying day in a week, a full qualifying day of sickness can attract the whole weekly SSP amount. It is not automatically one seventh.
• Where days cannot be agreed or the pattern changes, payroll should use HMRC guidance on qualifying days rather than invent a default calculation.

Removing the earnings threshold means low-paid and some variable-hours employees may now qualify. It does not make every casual or self-employed arrangement eligible. Employment status, having started work, sickness notification and the other SSP conditions still matter.

Sickness periods separated by eight weeks or less can link for SSP. Linked periods share the maximum entitlement and normally use the earnings calculation from the first period. Keep the dates of each absence so payroll can apply the rules accurately.

If you are self-employed or operate as a sole trader and want to understand how sickness evidence is managed when you do not have a standard employer payroll, you can read our guide on sick notes for the self-employed to learn about your options.

Irregular working arrangements can also lead to disputes during public holidays. If a bank holiday falls on a day when a shift worker was contracted and scheduled to work but was absent due to illness, that bank holiday must be counted as a qualifying day for Statutory Sick Pay.

Employer Compliance, Records, and Disputes

UK employers face strict legal obligations regarding Statutory Sick Pay administration. Failure to calculate SSP correctly or refusing to pay it without a valid legal reason is a serious breach of employment law. To maintain compliance, employers must strictly observe these operational standards:

• Keep a clear calculation of eligible days, earnings, payments and any linked absences so an employee can understand their payslip.
• Check entitlement and any transitional protection before changing an existing SSP payment. Use the current HMRC guidance for record keeping and payroll obligations.
• If SSP is not payable or is ending, follow the official SSP1 requirements and explain the reason. An SSP1 does not automatically establish entitlement to ESA or Universal Credit.

If an SSP payment appears wrong, ask payroll for the calculation and the reason for any refusal. HMRC can make a decision about an SSP dispute. This guide does not suggest that every payroll mistake creates an automatic fine or a fixed compensation award.

Start by asking the employer to resolve the discrepancy. If it remains unresolved, use the official SSP dispute process or seek advice from Acas. An internal grievance may be useful, but it is not a universal prerequisite to contacting HMRC about SSP.

Checking sickness evidence before paying for a certificate

Employees normally self-certify for the first seven calendar days. For a longer absence, an employer can ask for a fit note or agree another appropriate form of evidence. GOV.UK states that SSP cannot be withheld solely because a fit note is sent late; late notification of sickness is a separate issue.

Tell your employer promptly that you are unwell and explain any delay in obtaining evidence. Ask whether it needs a statutory fit note or will accept a private certificate before choosing a paid service.

• DoctorCert reviews an online request through a GMC-registered doctor. A certificate is issued only when the assessment supports it.
• The dates and clinical opinion depend on the information available. The doctor may need further information or advise another care route.
• Issued certificates include verification details. Verification does not decide sick pay or oblige an employer to accept alternative evidence.

Read our pricing, privacy policy and private certificate information before applying. Payment is for a clinical review, with issuance subject to assessment.

Frequently Asked Questions

What is the weekly Statutory Sick Pay (SSP) rate in the UK?

In 2026/27 the ordinary weekly SSP amount is the lower of £123.25 or 80% of average weekly earnings. For example, AWE of £140 gives £112. Some employees whose sickness continued across 6 April 2026 have transitional protection.

Are there still waiting days for Statutory Sick Pay in the UK?

No three waiting days apply to sickness from 6 April 2026. Eligible employees can be paid from the first full qualifying day. This does not create retrospective entitlement for unpaid days before that date.

How do you calculate SSP for a part-time worker?

Part-time employees can qualify. Calculate the lower of £123.25 or 80% of average weekly earnings, then apportion it to qualifying days. Do not automatically reduce the weekly amount by a full-time-hours ratio.

What is the maximum duration you can receive Statutory Sick Pay?

SSP can be paid for up to 28 weeks, including linked periods. If entitlement ends or is refused, the employer should follow SSP1 rules. Eligibility for any benefit is assessed separately.

How does an employer verify a DoctorCert medical certificate for SSP?

Use the verification instructions on the issued certificate to check its authenticity. You can also check the doctor’s name and registration on the GMC register. A private medical certificate is clinical evidence following an assessment; it is not automatically the same document as a statutory Med3 fit note. An employer may agree to accept appropriate alternative evidence. Confirm the required document before paying, especially for SSP. A GMC registration number or verification code confirms the issuer or authenticity, not guaranteed acceptance or entitlement.

Need a medical certificate?

If you need signed medical evidence for work, study, or administrative purposes, you can request a private medical certificate online from a GMC-registered doctor, usually issued within 2 hours during business hours. See the one-off pricing and how private medical certificates work before you start.

Sources and guidance

Guidance checked on 9 October 2026. GOV.UK SSP amounts; GOV.UK sickness evidence; Acas SSP rules.

HMRC manual SSP calculation guidance explains earnings periods, directors and qualifying-day calculations.