How long is statutory sick pay?

Up to 28 weeks at £123.25 per week, or 80% of your average weekly earnings if that is lower (2026/27). From April 2026 SSP is payable from the first day of sickness, with no lower earnings limit, on days you would normally work.

Do I pay tax on statutory sick pay?

Yes. SSP is taxable pay, so your employer deducts Income Tax and National Insurance through payroll in the usual way.

Can my employer pay more than the statutory minimum?

Yes, many employers offer enhanced maternity, paternity, or sick pay above the statutory rates. Check your contract or staff handbook for your employer’s policy.

Statutory pay

Statutory sick pay calculator

Calculate SSP from your actual absence dates and normal working days, including part weeks and linked absences, under the rules from 6 April 2026.

Calculate SSP for actual sickness dates

For linked sickness starting on or after 6 April 2026 in England, Scotland, Wales or Northern Ireland. The earnings anchor is the day before your first full sick day. From that anchor, find the last normal payday and the earlier boundary payday.

Average earnings method

Average weekly earnings before deductions

Agreed qualifying days in each normal working week

SundayMondayTuesdayWednesdayThursdayFridaySaturday

Sickness spell 1

First full day unable to work

Last full day unable to work (inclusive)

Include all linked spells, including non-working days while you were ill. Spells with no more than 56 clear days between them usually link. Use the average earnings fixed for the start of that linked chain. Enter only full days of sickness.

Use a fixed weekly qualifying-day pattern for the entire linked chain. A changing rota, an absence starting before 6 April 2026, maternity-pay overlap, industrial action, sickness abroad or a chain longer than three years needs a payroll check. Contractual sick pay and other benefits are separate.

I have included every linked spell, my qualifying-day pattern stayed the same, and I am checking ordinary SSP eligibility with payroll

Check SSP eligibility, records and the April 2026 transition · Official transition rules

Worked example: off sick for one week

Someone earning £400 a week who normally works Monday to Friday is off sick for a full week. From April 2026, SSP is the lower of £123.25 a week and 80% of average weekly earnings (£320), so £123.25 applies. Spread over five qualifying days, the week pays £123.25 before tax and NI, with no waiting days.

Enter your own absence dates and working days above for the exact amount, including part weeks and linked absences.

Rules checked 12 November 2026. Gross statutory calculations cover Great Britain and Northern Ireland. The 2026/27 verified rates stop at the dates stated in the results; future rates are not carried forward. HMRC rates and thresholds.

Planning maternity leave instead? Use the maternity pay calculator, or see all statutory pay calculators.

Frequently Asked Questions

How long is statutory sick pay?: Up to 28 weeks at £123.25 per week, or 80% of your average weekly earnings if that is lower (2026/27). From April 2026 SSP is payable from the first day of sickness, with no lower earnings limit, on days you would normally work.
Do I pay tax on statutory sick pay?: Yes. SSP is taxable pay, so your employer deducts Income Tax and National Insurance through payroll in the usual way.
Can my employer pay more than the statutory minimum?: Yes, many employers offer enhanced maternity, paternity, or sick pay above the statutory rates. Check your contract or staff handbook for your employer’s policy.

What this statutory-pay estimate covers

This tool helps you estimate the statutory layer of maternity, sick, and paternity pay after PAYE and NI, but real employer policies can still add or replace enhanced amounts.

Useful for week-by-week statutory planning rather than contract interpretation
Shows how PAYE still affects statutory payments
Best paired with your contract or staff handbook when enhanced pay may apply

See what is and is not modelled →About IsMyPayRight →

Helpful guides around statutory pay

These are useful when the statutory-pay result leads back to a payslip question or a deduction you need to interpret.