UK Statutory Sick Pay Calculator
Estimate Statutory Sick Pay for qualifying sick days from 6 April 2026 to 5 April 2027, using the employee’s average weekly earnings and fixed weekly qualifying-day pattern.
LedgerKit provides estimates based on the information entered and the configured rates. Results do not constitute accounting, tax or legal advice. Check the latest official guidance or consult a qualified professional before acting on a calculation.
How this calculator works
This calculator covers ordinary absences that start on or after 6 April 2026 where every sick day included falls by 5 April 2027 and the employee works the same qualifying days each week. The employee must meet HMRC’s full eligibility rules and none of its exceptions can apply.
For 2026/27, weekly Statutory Sick Pay is the lower of £123.25 and 80% of the employee’s unrounded average weekly earnings. There is no minimum earnings threshold, and payment starts with the first full qualifying day of sickness rather than after three waiting days.
For part of a week, the weekly rate is divided by the number of qualifying days the employee normally works that week, then multiplied by the qualifying days missed through sickness. The payment is rounded up to the next penny where the result contains a fraction of a penny.
Average weekly earnings are normally based on relevant earnings paid in a period ending with the last normal payday before the first full day of sickness. Use HMRC’s manual guidance to work out that figure before using this calculator, especially for a new starter or irregular pay.
Statutory Sick Pay can normally be paid for no more than 28 weeks. It is paid through payroll like wages and is subject to Income Tax and National Insurance. Employers cannot recover Statutory Sick Pay from HMRC.
Use HMRC’s calculator or manual guidance instead where the absence started before 6 April 2026, the payment includes days from 6 April 2027, sickness periods may link, qualifying days vary from week to week, the employee has more than one contract, or specialist rules apply to the employment or circumstances.
Worked example
For 2026/27, average weekly earnings of £185 give 80% earnings of £148, so the lower £123.25 weekly cap applies. With five qualifying days each week, the daily rate is £24.65. Three qualifying sick days give estimated Statutory Sick Pay of £73.95.
Frequently asked questions
What changed on 6 April 2026?
The lower earnings threshold and the three waiting days were removed. An otherwise eligible employee can receive Statutory Sick Pay from the first full qualifying day, regardless of earnings, at 80% of average weekly earnings or £123.25 a week, whichever is lower.
What if the absence continues after 5 April 2027?
Do not include later days in this estimate. A new Statutory Sick Pay rate can take effect during an absence, and the employer must then recalculate the maximum liability. Use payroll software or HMRC guidance to split the payment by rate period.
What is a qualifying day?
It is normally a day the employee is contracted or expected to work. Statutory Sick Pay is paid only for qualifying days missed through sickness, even though non-working days can still form part of the wider sickness period. A day is not a full sick day if the employee worked for any part of it.
How do I work out average weekly earnings?
They are usually based on National Insurance earnings in a relevant period ending with the last normal payday before sickness. The exact method depends on pay frequency, timing and employment history. Use HMRC’s manual calculation guidance rather than estimating from annual salary.
Can I use this for an absence that began before 6 April 2026?
No. Transitional rules can preserve or change entitlement and rates for an absence spanning 6 April 2026. Use HMRC’s dedicated transitional guidance and payroll records for those cases.
What if this sickness may link to an earlier absence?
Use HMRC’s calculator or manual guidance. Periods can link when the gap is eight weeks or less, which can affect the average weekly earnings, maximum entitlement and other conditions. This calculator treats the absence as a new ordinary period.
What happens when the employee is not eligible or reaches 28 weeks?
The employer may need to give the employee form SSP1 so they can support a benefit claim. The timing depends on whether entitlement never began, ends unexpectedly or is expected to run out, so check HMRC’s eligibility and SSP1 guidance.
Does this replace contractual sick pay?
No. An employment contract can provide more than the statutory minimum. Check the employer’s policy and payroll treatment; any contractual payment must still meet the Statutory Sick Pay obligation where the employee qualifies.