Sick Pay Weeks

How Statutory Sick Pay is worked out in 2026/27

Statutory Sick Pay (SSP) is the legal minimum your employer must pay if you are eligible. The official weekly rate for 6 April 2026 to 5 April 2027 is the lower of:

Those published rates are gross amounts. GOV.UK says SSP is paid in the same way as your normal wages, and that tax and National Insurance will be deducted. Occupational sick pay is also paid gross through payroll. See gross and net pay explained.

That is set out in GOV.UK rates and thresholds for employers 2026 to 2027 and in HMRC’s Statutory Payments Manual (SPM220400).

Average weekly earnings

HMRC tells employers not to round average weekly earnings to the nearest penny. For someone paid weekly, all earnings in a relevant period of at least eight weeks, ending with the last payday before the first complete sick day, are added up and divided by the number of weeks. For someone paid monthly, the last two months’ pay is usually turned into a weekly figure by dividing by two, multiplying by 12 and dividing by 52. The method is in the manual SSP guidance.

Qualifying days and daily rates

SSP is only paid for qualifying days — usually the days you are contracted to work. A full SSP week runs from Sunday to Saturday. If you are not off for a full week, the weekly rate is divided by the number of qualifying days in the week, then multiplied by the number of those days you were sick. GOV.UK publishes unrounded daily rates and ready-reckoners for the £123.25 flat rate. This calculator follows those official tables. Payments are rounded up to the next penny, as Acas describes.

One worked example from the manual guidance: average weekly earnings of £185 (gross) give a weekly rate of £123.25 (gross), because 80% of £185 is £148. If you work five qualifying days and are sick for three of them, SSP for that week is £73.95 (gross, before tax and National Insurance).

How long it lasts

SSP can be paid for up to 28 weeks. If two spells of sickness are separated by 56 days or less, they are linked and treated as one period for the 28-week count and for the rate, which is fixed at the start of the first period.

Use the calculator to apply these rules to your own dates.

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 and 80% of your unrounded average weekly earnings, paid from your first usual working day. Those figures are gross — before tax and National Insurance. There is no lower earnings limit and there are no waiting days.

How are daily SSP amounts worked out?

A Statutory Sick Pay week runs from Sunday to Saturday. The weekly rate is divided by the number of qualifying days in that week and multiplied by the qualifying days you were off. This site follows the official GOV.UK daily-rate tables, and payments are rounded up to the next penny. The daily amounts are also gross.

How long can SSP last, and when do spells of sickness link?

SSP can be paid for up to 28 weeks. If two spells of sickness are separated by 56 days or fewer, they are linked and treated as one period for the 28-week limit and for the rate, which is fixed at the start of the first period.

Is SSP paid gross or net?

The published weekly rate is a gross figure. GOV.UK says SSP is paid in the same way as your normal wages, and that tax and National Insurance will be deducted.