Sick pay guide
How to calculate SSP for part-time employees
Part-time employees can qualify for Statutory Sick Pay (SSP). The calculation depends on their average weekly earnings and qualifying sick days.
From 6 April 2026, there is no minimum earnings requirement or three-day waiting period. Eligible employees receive SSP from their first full qualifying sick day. Other eligibility conditions still apply. Acas explains the SSP rules.
Check eligibility first
Before calculating a payment, check that the employee meets HMRC’s conditions. These include having an employment contract, having done some work under it and providing sickness notice and evidence when required.
Exceptions can apply, including certain maternity-related circumstances and employees who have already used their maximum SSP entitlement. Check HMRC’s eligibility conditions and exceptions.
Identify the qualifying days
Qualifying days are normally the employee’s contracted working days. SSP is payable for full sick days that fall on those days.
For someone who normally works Monday, Wednesday and Friday, those are usually their three qualifying days each week. Tuesday does not become a payable day simply because they remain ill.
A day on which the employee did any work before going home sick does not count as a full sick day. Read HMRC’s SSP entitlement guidance.
Work out average weekly earnings
Use the employee’s average weekly earnings calculated under HMRC’s rules. This is not necessarily their current weekly wage.
The calculation normally uses a relevant earnings period covering at least eight weeks, ending on the last normal payday before the first full sickness day. Monthly pay, new starters and unusual payment arrangements need the appropriate HMRC calculation. See how HMRC calculates average weekly earnings.
Find the weekly SSP amount
For 2026/27, the weekly amount is the lower of:
- £123.25
- 80% of the employee’s average weekly earnings
The £123.25 figure is a ceiling, so some employees receive less. View HMRC’s 2026/27 SSP rates.
Do not apply an additional three-fifths reduction just because someone works three days each week. For a full week of sickness with an unchanged qualifying-day pattern, the relevant weekly SSP amount applies.
For part of a week:
Weekly SSP ÷ qualifying days in that week × qualifying sick days to pay
HMRC treats an SSP week as Sunday to Saturday. Read HMRC’s SSP calculation guidance.
Worked example: three working days each week
An eligible employee normally works Monday, Wednesday and Friday. Their correctly calculated average weekly earnings are £120.
They are fully off sick from Monday to Wednesday and recover before Friday. This is a new, unlinked absence wholly within 2026/27, with no SSP entitlement previously used.
| Step | Calculation | Result |
|---|---|---|
| Calculate 80% of earnings | £120 × 80% | £96 |
| Compare with the weekly ceiling | Lower of £96 and £123.25 | £96 |
| Calculate the daily amount | £96 ÷ 3 qualifying days | £32 |
| Calculate the payment | £32 × 2 qualifying sick days | £64 |
Monday and Wednesday are payable. Tuesday is part of the sickness period but is not one of this employee’s qualifying days.
The SSP payment is £64 before any applicable tax and National Insurance deductions.
Before paying
Keep intermediate calculations unrounded. If the payment includes a fraction of a penny, round it up to the next penny. Your employment contract or sick-pay policy may provide more than SSP. Read Acas’s guidance on SSP payments.
SSP is paid through payroll and is available for up to 28 weeks. Earlier payments and linked absences can affect remaining entitlement; a new absence does not automatically restart the allowance. Check HMRC’s entitlement guidance and linked sickness rules.
Estimate the payment with LedgerKit
Use the free LedgerKit SSP calculator for an ordinary, eligible, new and unlinked absence with fixed qualifying days each week, where all payment days fall within 2026/27.
For changing rotas, earlier or linked absences, or payments spanning a tax-year change, check HMRC’s guidance or ask your payroll adviser before paying. The calculator provides a planning estimate and does not establish eligibility.