Calculate sick pay for employees — SSP at £123.25/week from day one, plus any enhanced contractual sick pay. Covers full pay, half pay, and custom schemes. Self-employed guidance included. Updated for 2026/27.
£246.50
for 10 days (2.0 weeks)
SSP Payable
£246.50
10 days at SSP rate
Remaining SSP
26 weeks
of 28 week maximum
From Day
Day 1
No waiting days from Apr 2026
Sick pay in the UK operates at two levels: the statutory minimum that every employer must pay (SSP), and enhanced contractual sick pay that better employers offer above the minimum. Understanding both helps employees know their rights and employers manage absence costs.
| Rule | Position from April 2026 |
|---|---|
| Weekly rate | £123.25 |
| Daily rate (5-day week) | £24.65 |
| Waiting days | None — payable from day 1 |
| Earnings threshold | None — all employees qualify |
| Low earner cap | 80% of weekly earnings if less than £123.25 |
| Maximum duration | 28 weeks per period of incapacity |
| Can employer reclaim? | No — full cost falls on employer |
There is no legal requirement to offer enhanced sick pay beyond SSP. However, many employers offer more to attract and retain staff. Common enhanced sick pay policies:
Enhanced sick pay must be applied consistently — applying it differently to different employees without objective justification can amount to discrimination.
Frequent short-term absences generate a higher Bradford Factor score than a single long illness with the same total days. If you manage absence, track the Bradford Factor alongside sick pay costs to identify patterns.
SSP is a direct employer cost — HMRC no longer reimburses it. Budget for SSP as part of your total employee cost. Use our employee cost calculator to include absence provisions in your headcount budget.