Calculate Statutory Sick Pay (SSP) entitlement for employees. Check eligibility and see exactly how much SSP is payable and for how long.
For guidance only. TheBizHQ.com is a private, independent website — not affiliated with HMRC, Companies House or any UK government body. All figures are estimates based on the information you enter and should not be relied upon for financial, tax or legal decisions. Tax rates are reviewed periodically but may not always reflect the latest HMRC changes. Full disclaimer →
Statutory Sick Pay (SSP) is the minimum amount employers must pay employees who are too ill to work. The rate for 2025/26 is £116.75 per week.
To qualify for SSP an employee must:
The first 3 qualifying days of sickness are called "waiting days" — SSP is not paid for these days. SSP only starts from the 4th qualifying day of sickness.
Qualifying days are the days the employee is contracted to work. The SSP daily rate is calculated based on the number of qualifying days in a week.
SSP can be paid for a maximum of 28 weeks in a single episode of sickness. After this, the employee may be entitled to Employment and Support Allowance (ESA) or Universal Credit.
If an employee is sick again within 8 weeks of a previous sickness episode, the two episodes are "linked" and treated as one. This means the waiting days do not apply to the second episode, but the previous SSP paid counts towards the 28-week maximum.
Employees who are not eligible for SSP may be able to claim New Style Employment and Support Allowance (ESA) from the DWP instead.