Sick Pay Entitlement Calculator 2026
Calculate Statutory Sick Pay (SSP) entitlement. £118.75/week for up to 28 weeks if earnings exceed £125/week. Check if your employer must pay SSP and whether enhanced sick pay applies.
Statutory Sick Pay (SSP) Calculator
SSP is paid by your employer when you are too ill to work. It is £118.75/week for up to 28 weeks (2025/26).
Frequently Asked Questions
How much is Statutory Sick Pay in 2026?
£118.75/week for 2025/26 (increased from £116.75 in 2024/25). SSP is paid for up to 28 weeks. Your employer pays SSP — they can no longer reclaim it from HMRC (the SSP Rebate Scheme ended in 2014).
When does SSP start?
SSP starts from the 4th consecutive day of illness (the first 3 days are 'waiting days' for which nothing is paid). However, linked periods of illness (within 8 weeks) mean the waiting days only apply once.
Who qualifies for SSP?
You must: be classed as an employee; have been sick for 4+ consecutive days; earn at least £125/week (LEL 2025/26). You cannot receive SSP if you are in a period of up to 8 weeks linked absence or if you have received SSP for 28 weeks already.
What if my employer refuses to pay SSP?
Your employer must give you a written reason (form SSP1) within 7 days if they cannot pay SSP. If you disagree, you can complain to HMRC (for SSP disputes) or make an employment tribunal claim.
Can my employer pay more than SSP?
Yes — many employers offer enhanced sick pay (full pay or partial pay for several weeks or months). Your employment contract sets out enhanced sick pay entitlements, which are separate from the legal SSP minimum.
What happens after 28 weeks of SSP?
After SSP ends, your employer gives you form SSP1. You can then claim New Style ESA (if you have sufficient NI) or Universal Credit Limited Capability for Work element.
Is SSP taxable?
Yes — SSP is treated as earnings and is subject to income tax and National Insurance (deducted via PAYE). It also counts as pensionable earnings for auto-enrolment purposes.
Can I be dismissed while on sick leave?
You have protection from unfair dismissal while on sick leave (assuming 2 years' service). However, after a lengthy absence, your employer may fairly dismiss you for capability reasons if they follow the correct procedure. Short-term, persistent absences can also be grounds for fair dismissal with proper process.