Statutory Sick Pay (SSP) Calculator 2025/26

Understanding Statutory Sick Pay in 2025/26

Statutory Sick Pay (SSP) is a legal minimum that UK employers must pay to eligible employees who are unable to work due to illness. Understanding SSP helps both employers and employees know their rights and obligations.

Current SSP Rates for 2025/26

The SSP rate for 2025/26 is £118.75 per week. This is paid for up to 28 weeks. The daily rate depends on how many qualifying days the employee has - for a standard 5-day week, it's approximately £23.75 per day.

Qualifying for SSP

To qualify for SSP, an employee must:

• Earn at least £125 per week on average (the Lower Earnings Limit)
• Be off sick for at least 4 days in a row (including non-working days)
• Follow the company's sickness reporting procedures
• Not have exhausted their 28 weeks of SSP entitlement

The 3 Waiting Days

The first 3 qualifying days of any period of sickness are "waiting days" and are not paid. SSP only starts from the 4th qualifying day. For example, if an employee is off sick Monday to Friday (5 qualifying days for a Mon-Fri worker), they would only receive SSP for 2 days (Thursday and Friday).

Employer Responsibilities

As an employer, you must:

• Pay SSP to eligible employees through your normal payroll
• Deduct tax and NI from SSP payments as normal
• Keep records of SSP payments for 3 years
• Provide SSP1 form if you can't pay SSP (so employees can claim ESA)

When SSP Ends

SSP stops being payable when:

• The employee returns to work
• 28 weeks of SSP have been paid
• The employee's employment ends
• The employee starts maternity or adoption leave
• The employee is taken into legal custody

Occupational Sick Pay

Many employers offer enhanced sick pay above the statutory minimum. This is called Occupational Sick Pay (OSP) or Company Sick Pay. There's no legal requirement to offer more than SSP, but it's a common employee benefit. Check your employment contract for details of your specific entitlement.