Helping UK employees and employers understand Statutory Sick Pay
Statutory Sick Pay is one of those areas of employment law that affects almost every worker in the United Kingdom at some point, yet remains poorly understood by many. When illness strikes, people need clear answers quickly: Am I eligible? How much will I receive? How long does it last? The rules governing SSP are not straightforward, and official guidance, while accurate, can be dense and difficult to navigate under the stress of illness.
This calculator was built to bridge that gap. It provides a simple, free tool that allows employees and employers alike to estimate SSP entitlements in seconds, without needing to wade through pages of government documentation. Whether you are an employee who has just been told you need time off, an employer working out payroll obligations, or an HR professional managing sickness absence, this tool is designed to give you a clear starting point.
We believe that understanding your rights should not require specialist knowledge. Everyone deserves to know what financial support is available to them when they are too unwell to work.
The mechanics of Statutory Sick Pay involve several interacting rules that can make manual calculation surprisingly tricky. At its core, SSP is a flat-rate payment made by employers to eligible employees who are off sick for four or more consecutive days. But the detail matters.
First, there is the earnings threshold. To qualify, an employee must earn at least the Lower Earnings Limit (LEL) for National Insurance purposes, which for the 2025/26 tax year stands at £123 per week. This is assessed as an average over the eight weeks prior to the illness. Workers who fall below this threshold are not entitled to SSP, though they may qualify for other benefits such as Universal Credit or Employment and Support Allowance.
Then there are waiting days. SSP is not paid from day one of illness. The first three qualifying days are unpaid waiting days. A qualifying day is a day on which you would normally be required to work, so for someone on a standard Monday-to-Friday pattern, the first three working days of absence are unpaid.
The concept of linked periods adds further complexity. If an employee has two separate spells of sickness within eight weeks (56 days) of each other, those spells are linked and treated as a single period. This means the waiting days do not reset, but it also means the 28-week maximum SSP entitlement runs continuously across both absences.
The weekly SSP rate for 2025/26 is £116.75. For the previous tax year (2024/25), it was also £116.75. This rate is divided by the number of qualifying days in the week to produce a daily rate. For a standard five-day worker, that works out to £23.35 per qualifying day. SSP is subject to income tax and National Insurance deductions, just like regular pay.
SSP rates and thresholds are reviewed by the government each year, typically taking effect at the start of the new tax year in April. Keeping this calculator accurate means monitoring HMRC announcements, Budget statements, and any legislative changes that affect sick pay entitlements.
We update the calculator's rates as soon as new figures are confirmed. For the 2025/26 tax year, the key figures are:
Beyond rate changes, we also track broader policy developments. There has been ongoing debate about reforming SSP in the UK, with proposals ranging from abolishing waiting days to extending coverage to lower-paid workers and the self-employed. While none of these reforms have been enacted at the time of writing, they remain part of the political conversation, and any changes will be reflected in our calculator promptly.
We also maintain a blog covering SSP news, employment rights during sickness, and practical guidance for navigating the sick pay system. Our comprehensive SSP guide and frequently asked questions page provide detailed information on every aspect of Statutory Sick Pay.