Statutory Sick Pay Calculator

Calculate SSP entitlements for the 2025/26 tax year

Quick Eligibility Checker

Check if your employee qualifies for SSP by answering these questions:

Employee has an employment contract Employee has completed some work under the contract Employee earns at least £125 per week (before tax) Employee has been sick for 4 or more consecutive days Employee has provided notice of sickness

SSP Calculator

Average Weekly Earnings (£)

Sickness Start Date

Sickness End Date (or current date if ongoing)

Number of Qualifying Days Per Week

Is this linked to a previous sickness period?

Weeks of SSP Already Paid in Previous Period

Current SSP Rates for 2025/26

Weekly SSP Rate: £118.75 per week (from 6 April 2025)
Minimum Earnings Threshold: £125 per week
Maximum Duration: 28 weeks
Waiting Days: First 3 qualifying days (no SSP paid)

Daily SSP Rates by Qualifying Days

Qualifying Days Per Week	Daily SSP Rate	Weekly SSP Amount
7 days	£16.96	£118.75
6 days	£19.79	£118.75
5 days	£23.75	£118.75
4 days	£29.69	£118.75
3 days	£39.58	£118.75
2 days	£59.38	£118.75
1 day	£118.75	£118.75

Key Eligibility Criteria

Employment Status

Must have an employment contract and have completed some work under it. This includes full-time, part-time, agency, casual, and zero-hours contract workers.

Earnings Requirement

Average weekly earnings must be at least £125 per week before tax. This threshold applies from April 2025.

Sickness Duration

Must be sick for 4 or more consecutive days (including non-working days such as weekends and bank holidays).

Notification

Employee must notify employer within the deadline set by the employer (or within 7 days if no specific deadline exists).

Who Cannot Claim SSP

Employees earning less than £125 per week
Those who have already received 28 weeks of SSP
Employees receiving Statutory Maternity Pay or Maternity Allowance
Those off work due to pregnancy-related illness in the 4 weeks before the baby is due
Employees who were on strike or in custody on the first day of sickness
Those who received Employment and Support Allowance within 12 weeks of starting or returning to work

Period of Incapacity for Work (PIW)

A PIW is formed when an employee is sick for 4 or more consecutive calendar days. This includes non-working days such as weekends and bank holidays.

Linked Periods

If an employee has multiple sickness periods separated by 8 weeks or less, they are treated as one continuous period. This means:

No new 3-day waiting period applies
SSP continues from where it left off
The 28-week maximum continues to count from the original PIW

Important: If there is a gap of more than 8 weeks (56 days) between sickness periods, the allowance resets and a new 28-week entitlement begins with a new 3-day waiting period.

Qualifying Days Explained

Qualifying days are the days an employee would normally be expected to work. SSP is only paid for qualifying days, not for days the employee wouldn’t normally work.

Example Scenarios

Scenario 1: Full-Time Employee (5-Day Week)

Employee works Monday to Friday and is sick for 9 consecutive days (including a weekend).

Days 1-3 (Mon-Wed): Waiting days – no SSP
Days 4-5 (Thu-Fri): 2 qualifying days – SSP paid
Days 6-7 (Sat-Sun): Non-qualifying days – no SSP
Days 8-9 (Mon-Tue): 2 qualifying days – SSP paid

Total SSP days: 4 days × £23.75 = £95.00

Scenario 2: Part-Time Employee (3-Day Week)

Employee works Monday, Wednesday, Friday and is sick for 8 consecutive days.

Mon (Day 1): Waiting day – no SSP
Tue (Day 2): Non-qualifying day – no SSP
Wed (Day 3): Waiting day – no SSP
Thu (Day 4): Non-qualifying day – no SSP
Fri (Day 5): Waiting day – no SSP
Sat-Sun (Days 6-7): Non-qualifying days – no SSP
Mon (Day 8): First SSP qualifying day – SSP paid

Total SSP days: 1 day × £39.58 = £39.58

Employer Responsibilities

Pay SSP from the 4th qualifying day of sickness (waiting days excluded)
Verify employee meets all eligibility criteria
Calculate SSP based on the employee’s qualifying days
Include SSP in regular wage payments (subject to tax and National Insurance)
Keep records of sickness periods and SSP payments for at least 3 years
Provide SSP1 form to employees who don’t qualify (so they can claim alternative benefits)
Continue paying SSP for up to 28 weeks maximum

Future Changes: The Employment Rights Bill proposes removing the 3-day waiting period, making SSP a day-one entitlement. The Lower Earnings Limit may also be removed. Implementation timelines are yet to be finalised.

Alternative Benefits

Employees who don’t qualify for SSP may be eligible for other financial support:

Employment and Support Allowance (ESA)

Available for people who are ill or disabled and cannot work. This applies to self-employed individuals or those earning below the SSP threshold. ESA provides financial assistance and may include support to help return to work.

Universal Credit

Helps with living costs including rent and bills when illness reduces earnings. Can complement SSP or ESA in certain situations. Report any changes in circumstances to your Department for Work and Pensions (DWP) office.

Note: Receiving SSP does not affect tax credit eligibility. You can claim both simultaneously to maintain financial stability during illness.

Frequently Asked Questions

What does SSP stand for? ▼

SSP stands for Statutory Sick Pay. It is a benefit that employers must pay to eligible employees who are unable to work due to illness for 4 or more consecutive days.

How long can I claim SSP for? ▼

SSP can be claimed for up to 28 weeks maximum. This can be taken in one continuous period or across linked periods of sickness (periods separated by 8 weeks or less).

Do I get SSP for weekends? ▼

SSP is only paid for qualifying days – the days you would normally be expected to work. If you don’t normally work weekends, they are not qualifying days and no SSP is paid. However, weekends count towards the 4-day minimum for establishing a Period of Incapacity for Work.

What are the waiting days? ▼

The first 3 qualifying days of a sickness period are waiting days, for which no SSP is paid. SSP payments begin from the 4th qualifying day. Note that waiting days are only qualifying days – non-working days don’t count as waiting days.

Can part-time employees get SSP? ▼

Yes, part-time employees are entitled to SSP provided they meet the eligibility criteria, including earning at least £125 per week on average. The daily rate is calculated based on their qualifying days per week.

Is SSP taxable? ▼

Yes, SSP is subject to tax and National Insurance contributions in the same way as regular wages. It should be included in your normal pay and taxed through PAYE.

Do I need a doctor’s note for SSP? ▼

If you’re off sick for 7 calendar days or less, you can self-certify. For sickness lasting more than 7 days, you must provide a fit note (medical certificate) from your doctor or healthcare professional.

What happens after 28 weeks of SSP? ▼

Once you’ve received 28 weeks of SSP, your employer must provide you with an SSP1 form. You can use this to claim Employment and Support Allowance (ESA) or Universal Credit if you’re still unable to work.

Can I get SSP if I’m self-employed? ▼

No, self-employed individuals are not entitled to SSP as it is paid by employers. However, you may be able to claim Employment and Support Allowance (ESA) or Universal Credit instead.

What if my employer offers company sick pay? ▼

Some employers offer Occupational Sick Pay (OSP) which is more generous than SSP. Your employer can pay you OSP instead of SSP, but it must be at least equal to the SSP rate. Check your employment contract for details.

SSP Payment Timeline Example

Here’s how SSP payments work over a typical sickness period for a full-time employee working 5 days per week:

Week	Days Sick	Qualifying Days	Waiting Days	SSP Days	Weekly Payment
Week 1	7 (Mon-Sun)	5	3	2	£47.50
Week 2	7	5	0	5	£118.75
Week 3	7	5	0	5	£118.75
Week 4	7	5	0	5	£118.75

Calculating Average Weekly Earnings

To determine if an employee qualifies for SSP, calculate their average weekly earnings over the 8 weeks before they fell sick (this is called the relevant period).

Calculation Method

Add up total gross earnings paid in the 8 weeks before sickness started
Divide the total by 8 to get the average weekly earnings
If the average is £125 or more, the employee qualifies for SSP

Special Cases

New Employees

If the employee hasn’t been paid for 8 weeks, use their contractual earnings to estimate their average weekly pay based on their job’s rate of pay.

Irregular Earnings

For employees with variable hours or earnings (such as zero-hours contracts), still use the 8-week average. This ensures fairness for those with fluctuating income.

Records and Documentation

Employers must maintain accurate records of sickness and SSP payments:

Required Records

Dates of each sickness period
Reasons for sickness (general description)
Qualifying days affected
SSP payments made
Dates of fit notes received
Any linked periods of sickness
Total weeks of SSP paid to date

Records must be kept for at least 3 years from the end of the tax year they relate to. HMRC may inspect these records to verify compliance.

References

The following authoritative sources were consulted for this calculator:

GOV.UK. (2025). Statutory Sick Pay (SSP): Employer Guide. Available at: https://www.gov.uk/employers-sick-pay
GOV.UK. (2025). Rates and Thresholds for Employers 2024 to 2025. Available at: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2024-to-2025
GOV.UK. (2025). Calculate Statutory Sick Pay. Available at: https://www.gov.uk/calculate-statutory-sick-pay
Department for Work and Pensions. (2024). Employment Rights Bill: Statutory Sick Pay Reforms.
HM Revenue & Customs. (2025). Employer Further Guide to PAYE and National Insurance Contributions: Statutory Sick Pay.