Rates and data last verified 10 July 2026 by the ExpertSure editorial team. Sources are listed in the methodology below the calculator.
Statutory Sick Pay changed significantly in April 2026: it is now paid from the first day of sickness, the three unpaid waiting days are gone, and low earners qualify for the first time. This calculator works out exactly what SSP you owe for 2026/27 based on the employee’s earnings, working pattern, and time off – and what the same absence would cost at full pay.
- SSP is £123.25 per week or 80% of earnings in 2026/27 - whichever is lower, so lower earners get a percentage rather than nothing
- Paid from day one since April 2026 - the old three waiting days were abolished, adding roughly £74 per short absence for a typical employee
- No minimum earnings threshold any more - every employee qualifies regardless of how little they earn, a major change from the old £123 floor
- 28 weeks is the maximum - after that the employee moves to ESA or other support, and SSP cannot be reclaimed from HMRC at any point
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How to Use This Calculator
Enter the employee’s average weekly earnings over the 8 weeks before the sickness began, their normal working days per week, and the number of working days they are off. The calculator applies the 2026/27 rules automatically, including the day-one rule and the 28-week cap.
What Changed About SSP in April 2026?
The Employment Rights Act reforms rewired SSP in two ways. First, payment now starts on the first qualifying day of sickness rather than the fourth. Second, the Lower Earnings Limit no longer applies – instead, anyone earning below the level where £123.25 would be exceeded gets 80% of their average weekly earnings. For employers, both changes raise the cost of short-term absence, which is exactly where absence-tracking software earns its keep.
SSP is an employer cost with no reclaim route – the Percentage Threshold Scheme that once refunded high sick-pay bills ended in 2014. Payroll platforms calculate SSP automatically from recorded absences; see our payroll software costs guide for what that automation costs, and our HMRC compliance guide for the record-keeping rules around statutory payments.
How Much Does Sickness Absence Really Cost?
SSP is the legal floor, not the whole bill. A 10-day absence for someone earning £620 per week costs £246.50 in SSP under the 2026/27 rules – but £1,240 if you pay full occupational sick pay, before counting cover or lost output. Time and attendance systems that flag absence patterns early typically pay for themselves; our time and attendance ROI calculator puts numbers on that, and the staff turnover cost calculator covers the downstream risk when absence turns into attrition.
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