Sick Pay Calculator UK 2026/27 – SSP, NHS & Enhanced Company Sick Pay
Calculate your Statutory Sick Pay (SSP) for 2026/27, NHS Agenda for Change enhanced sick pay, or a custom company enhanced scheme — with full step-by-step working. Works for full-time, part-time, and variable-hours workers.
Enter your sick days and average weekly earnings to calculate your SSP entitlement for 2026/27.
Sick Pay UK 2026/27: What Changed From April 2026
Two significant changes took effect on 1 April 2026 that make SSP more generous than it was previously:
- No more waiting days: The three-day unpaid waiting period at the start of every sickness absence has been abolished. SSP now starts from day one of any qualifying absence, meaning short-term illnesses of 3 days or fewer now attract SSP for the first time.
- No earnings threshold: The Lower Earnings Limit (LEL) that previously required employees to earn at least £123/week to qualify for SSP has been removed. All employees are entitled to SSP — those earning below £123.25/week receive 80% of their average weekly earnings instead of the flat rate.
How Much Is Statutory Sick Pay Per Week in 2026/27?
The Statutory Sick Pay rate for the 2026/27 tax year is £123.25 per week. This is the flat rate all eligible employees receive, regardless of their normal salary — so an employee earning £50,000 a year and an employee earning £15,000 a year both receive the same £123.25/week under SSP. SSP is subject to income tax and National Insurance in the same way as normal pay and will appear on your payslip.
| Key SSP Fact | 2024/25 (Old) | 2026/27 (Current) |
|---|---|---|
| Weekly rate | £116.75 | £123.25 |
| Daily rate (5-day week) | £23.35 | £24.65 |
| Waiting days | 3 days unpaid | None — from day 1 |
| Earnings threshold | Must earn ≥ £123/wk | No threshold — all qualify |
| Maximum duration | 28 weeks | 28 weeks |
| Max total SSP | £3,269.00 | £3,451.00 |
| Can employer reclaim SSP? | No | No |
Source: GOV.UK — Statutory Sick Pay rates, confirmed for tax year 2026/27 (6 April 2026 to 5 April 2027).
How Much Is SSP Per Day in 2026/27?
SSP is paid only for qualifying days — the days you are actually contracted to work. Your daily rate is calculated by dividing the weekly rate of £123.25 by the number of days you work per week:
| Working Pattern | Qualifying Days/Week | SSP Daily Rate 2026/27 |
|---|---|---|
| Full-time (Mon–Fri) | 5 days | £24.65 |
| 4-day week | 4 days | £30.81 |
| 3-day week (part-time) | 3 days | £41.08 |
| 2-day week (part-time) | 2 days | £61.63 |
| 6-day week | 6 days | £20.54 |
SSP is never paid for rest days (days you don't normally work). A five-day-a-week employee off sick Monday to Friday for two calendar weeks receives 10 days × £24.65 = £246.50. If the same absence spans a weekend, the total qualifying days are still 10 (5 per working week), not 14.
How to Calculate SSP for Part-Time Workers
Part-time workers receive the same weekly SSP rate — £123.25 — but because they work fewer days, their daily rate is higher and their total entitlement for a given absence period will reflect fewer qualifying days. The calculation has three steps:
- Identify qualifying days: The number of days you are contracted to work per week — 2, 3, or 4 days.
- Calculate daily SSP rate: £123.25 ÷ qualifying days per week. A 3-day-per-week worker gets £41.08 per qualifying day.
- Count qualifying sick days: From your total calendar days off, count only the days you would normally have worked.
Qualifying sick days = 6 (Mon, Wed, Fri × 2 weeks).
Daily SSP rate = £123.25 ÷ 3 = £41.08.
Total SSP = 6 × £41.08 = £246.50.
This is the same total as a full-time worker's 14-day absence — because 14 calendar days covers 2 full weeks, and SSP is always paid at £123.25 per week regardless of working pattern.
NHS Sick Pay Calculator (Agenda for Change) 2026/27
NHS AfC sick pay operates in bands of full pay then half pay, before dropping to SSP if the absence continues. The entitlement based on continuous service is:
| Length of NHS Service | Full Pay Period | Half Pay Period | Then SSP (up to 28 weeks total) |
|---|---|---|---|
| Under 1 year | 1 month | 2 months | Yes (if still off after month 3) |
| 1 year but under 2 years | 1 month | 2 months | Yes |
| 2 years but under 3 years | 2 months | 2 months | Yes |
| 3 years but under 5 years | 4 months | 4 months | Yes |
| 5 years or more | 6 months | 6 months | Yes |
Source: NHS Staff Council — NHS Terms and Conditions of Service Handbook (Agenda for Change), Section 14. Applies to AfC staff only; medical and dental staff, very senior managers, and staff on local or legacy contracts may have different terms.
Worked example (NHS Band 5, 5 years' service, £30,000 salary, off sick for 8 months):
- Months 1–6: Full pay = £2,500/month × 6 = £15,000
- Months 7–8: Half pay = £1,250/month × 2 = £2,500
- After 6 months half pay (month 13 onwards if still off): SSP at £123.25/week
- Total for 8-month absence: £17,500 (significantly above SSP of £123.25/week throughout)
Enhanced Company Sick Pay: How It Works
Many UK employers — particularly in professional services, finance, and the public sector — offer enhanced sick pay above the SSP minimum. There is no legal requirement to do so, but enhanced schemes are a common employee benefit used to attract and retain staff. The most common structure is a period of full pay followed by a period of half pay, then SSP for the remainder of the 28-week maximum.
Enhanced sick pay must be applied consistently to all employees — discriminatory application (for example, giving more sick pay to one group than another without objective justification) can give rise to employment tribunal claims. If you are wondering about a specific employer's scheme — whether Tesco, the NHS, a council, or any other employer — the contractual sick pay terms will be set out in your employment contract or staff handbook.
How Much Is SSP for Common Absence Lengths?
| Days Off Sick (Calendar) | Qualifying Days (5-day week) | SSP Total 2026/27 | Weeks of SSP Used |
|---|---|---|---|
| 1 day | 1 day | £24.65 | 0.2 weeks |
| 5 days (1 week) | 5 days | £88.04 | 0.71 weeks |
| 10 days (2 weeks) | 10 days | £176.07 | 1.43 weeks |
| 14 days (2 calendar weeks) | 10 days | £246.50 | 2 weeks |
| 28 days (4 calendar weeks) | 20 days | £493.00 | 4 weeks |
| 8 weeks (56 calendar days) | 40 days | £986.00 | 8 weeks |
| 28 weeks (maximum) | 140 days | £3,451.00 | 28 weeks (maximum) |
Self-Employed: No SSP — What Are Your Options?
Self-employed people and sole traders do not qualify for SSP, which is a statutory employment right. If you cannot work due to illness and are self-employed, your main options are:
- Income protection insurance: The main financial safety net for self-employed workers, replacing 50–70% of income after a chosen deferred period (typically 4–13 weeks). Premiums depend on your occupation, age, and the deferred period you choose.
- Employment and Support Allowance (ESA): A government benefit for people too ill to work. Claimed through Universal Credit for most people. The standard allowance provides partial income replacement but is significantly lower than most people's normal earnings.
- Critical illness cover: Pays a lump sum on diagnosis of specified serious conditions — not a replacement for income protection but complements it for major illnesses.
Frequently Asked Questions
Q: How much is SSP per week in 2026/27?
A: £123.25 per week, payable from day one of qualifying absence, for up to 28 weeks. There are no longer any waiting days or earnings thresholds.
Q: How much is SSP per day?
A: £24.65 per qualifying day on a standard 5-day week. For a 4-day week: £30.81/day. For a 3-day week: £41.08/day. SSP is only paid for days you normally work, not weekends or rest days.
Q: Are there still 3 SSP waiting days?
A: No. The 3 waiting days were abolished from 1 April 2026. SSP is now payable from day one. Any calculator still showing waiting days is using outdated 2024/25 rules.
Q: How do you calculate SSP for part-time workers?
A: Divide £123.25 by your contracted days per week for the daily rate, then multiply by the number of qualifying (working) days within your sick period. The weekly rate is the same as full-time; you just have fewer qualifying days.
Q: What is NHS sick pay and how much do NHS workers get?
A: NHS AfC staff receive full pay then half pay during sickness, scaling with service length — from 1 month full + 2 months half (under 1 year's service) up to 6 months full + 6 months half (5+ years' service). This is substantially more than SSP and applies before SSP kicks in for any remaining weeks.
Q: Can an employer reclaim SSP from HMRC?
A: No. HMRC no longer reimburses SSP to employers. The full cost falls on the employer, which is why managing long-term absence and enhanced sick pay policies matters to businesses.
Q: What happens after 28 weeks of SSP?
A: SSP stops after 28 weeks. Your employer should issue an SSP1 form. You may then be able to claim Employment and Support Allowance (ESA) through Universal Credit if you remain unable to work.
This calculator uses the 2026/27 SSP rate of £123.25/week, confirmed by GOV.UK. Information is for guidance only and does not constitute legal or employment advice. For individual circumstances, consult your employer, HR department, or an employment law adviser.