Work out your employee's Statutory Sick Pay manually

Overview

You can usually use the Statutory Sick Pay (SSP) calculator to work out how much SSP to pay to your employees. This guide explains how to manually work out how much SSP to pay when you cannot use the calculator (for example, if there has been more than one Period of Incapacity for Work (PIW)).

You will need to know what the following terms mean to use this guide.

Period of Incapacity for Work (PIW)

AThis PIW is a period of sickness lasting at4 leastdays oneor fullmore day.

in a row. All days of sickness count towards the total number of days in a PIW, including:

• bank holidays
• weekends
• non-working days

SSPYou do not need to do anything if the period of sickness is less than 4 days in a row, as there is no PIW.

Waiting days

Statutory Sick Pay is paidnot frompayable for the first full3 workingqualifying daydays in a PIW. These are called waiting days.

Waiting days are not always the first 3 days of the sickness absence, as an employee may be sick on non-qualifying days (for example, weekends).

Qualifying days

YouThese are the only needdays tothat you can:

• pay SSP for
• count qualifyingas days.waiting Thesedays

They are the days that your employee normally works (their contracted working days). You can decide not to use contracted working days, for example,example if your employee works a differentvaried or alternative working pattern each week.

IfYou youmust cannot agree thewhich days will be qualifying days with your employee,employee. theyIf areyou workedand outyour asemployee follows:cannot agree the qualifying days use one of the following:

• ifthe days which you and your employee agree whichthat days they are required to work under their contract, those days are the qualifying dayscontract
• ifa youWednesday, bothif agree that there areis no workingnamed daysday inof any week, Wednesday becomes the qualifying daywork
• if you cannot agree which days are working days in a particular week, every day isof athe qualifyingweek day except daysthose youwhen bothnone agreeof nothe employeesworkforce wouldare be required to work

Linking Periods of Incapacity for Work

If the gap between PIWs is 8 weeks (56 days) or less, you should link them and treat them as one PIW.

If all 3 waiting days have not been used in the first PIW, use any remaining waiting days at the start of the next or series of linked PIWs.

Decide on the entitlement to SSP by applying the qualifying conditions to the first day on the first PIW. Do not use the start of any later linked PIW.

For example, if an employee’semployee qualifies for SSP ratein isthe calculatedfirst atPIW but their earnings fall below the startLower Earnings Limit of £125, entitlement will continue during the firstsecond PIW., Thedespite ratethe staysfall thein sameearnings.

If duringthey ado linkednot period,qualify evenfor ifSSP theirin earningsa change,first asPIW longfor asany thereason, gapthey betweenwill PIWsnot isqualify 56in daysany orlater less.linked PIW.

Working out the average weekly earnings

Average weekly earnings must include all earnings on which Class 1 National Insurance contributions are due, or would be due if the employee’s earnings were high enough.

SSP isentitlement paiddepends aton 80%your ofemployee’s average weekly earnings orin thea flatrelevant rateperiod. ofFor £123.25,the whichevertax isyear lower.

The2025 amountto of2026 SSPthe paid depends on your employee’s average weekly earnings inmust abe relevant£125 period.or more.

All earnings paid in the relevant period are divided by the number of days, weeks or months in that relevant period.

The relevant period

The end of the relevant period is the last normal payday before the first complete day of sickness.

The start of the relevant period is the day after the last normal payday. It must be at least 8 weeks before the end of the relevant period.

Example for an employee who is weekly paid

If the first full day of sickness for the employee was 1112 June 20262025 and their payday is every Friday, the last payday before the first day of sickness was 56 June 2026.2025.

This means the payday at least 8 weeks before 56 June 20262025 is 1011 April 2026.2025.

The relevant period is 1112 April 20262025 to 56 June 2026.2025.

1. Add up all the earnings paid during the relevant period.

2. Divide the total by 8 (the number of weeks in the relevant period).

Do not round the figure up or down to whole pence.

Example for an employee who is monthly paid

If the first full day of sickness for the employee was 1312 JulyJune 20262025 and their payday is on the last day of the month, the last payday before the first day of sickness was 30 JuneMay 2026.2025.

This means the payday at least 8 weeks before 30 JuneMay 20262025 is 3028 AprilMarch 2026.2025.

The relevant period is 129 MayMarch 20262025 to 30 JuneMay 2026.2025.

1. Add up all the earnings paid during the relevant period.

2. Divide the total by 2 (the number of months in the relevant period).

3. Multiply by 12 (the number of months in the year).

4. Divide by 52 (the number of weeks in the year).

Do not round the figure up or down to whole pence.

New employees who have not had 8 weeks earnings yet

Employees may not have worked for you for long enough for the normal average weekly earnings rules to apply, or have worked for you before in a previous contract which does not link with the current contract.

An employee’s average weekly earnings is worked out differently when the last normal payday before the PIW is known and either:

• there are no previous paydays covering at least 8 weeks pay
• the new employee falls sick before they have their first payday

The relevant period becomes the period represented by all the earnings paid under the contract, before the first day of sick absence.

The employee has received an exact number of weeks pay

Work out the average weekly earnings by dividing the total earnings before the first day of sickness by the number of weeks in the relevant period.

If an employee received 5 weeks earnings, work out the average weekly earnings by dividing the total of the 5 weeks earnings by 5.

The employee has not received an exact number of weeks pay

Work out the average weekly earnings by dividing the earnings before the first day of sickness by the number of days in the relevant period.

If an employee received 2 weeks and 3 days earnings (17 days), divide the earnings by 17 (days) and multiply by 7, regardless of the number of days a week the employee is expected to work.

When the PIW is before any earnings have been paid, use the employee’s contractual earnings to worksee outif howthey muchearn enough to get SSP. Work out how much a week they shouldwill receiveearn based on the rate of pay for their job.

If their average weekly earnings will be £125 or more they will qualify.

The employee has not been paid any wages throughout the relevant period

You must use your employee’s normal earnings as stated in their contract if they are not paid any wages that they are entitled to in the relevant period.

Not paying wages does not mean you are not liable to pay SSP.

Multiple or changed pay frequency in the relevant period

An employee can have weekly and monthly paydays, or change from weekly to monthly paid within the relevant period.

1. Work out the unrounded average weekly earnings in each pay pattern separately.

2. Add all of the average weekly earnings together.

3. Divide the total by the number of pay patterns in the relevant period.

This will give you the average weekly earnings for the whole of the relevant period.

Mistimed payments

This only applies to regular payments of earnings not made on an employee’s normal due date, for example due to a bank holiday.

A mistimed payment happens when the date of the actual payment of earnings is made earlier or later than the normal contractual payday, such as an annual holiday.

Do not confuse it with a payroll error, when a mistake made in the payroll means there is a shortfall of pay when working out the average weekly earnings.

Divide the total earnings by the number of weeks wages that you have paid, rather than the number of weeks in the relevant period.

Example for mistimed payments

A weekly paid employee takes 2 weeks paid holiday. You pay them 3 weeks wages on the last payday before they take their leave. Six weeks after their holiday, the employee has a sickness absence.

The 8 week relevant period represents only 6 weeks wages. This is because the week before the relevant period you paid them their weekly pay plus another 2 weeks’ pay in advance of their holidays, which you would have normally made the payment in the relevant period.

Divide the total earnings you actually paid your employee in the relevant period by the number of weeks wages you paid, which is 6.

Overpaid or underpaid earnings during the relevant period

Average weekly earnings are always based on all earnings actually paid to the employee within the relevant period, regardless of any over or underpaid wages in that period.

When over or under payments of wages happen within the relevant period, treat them in the same way as all other earnings paid in that period for working out average weekly earnings.

You should use the agreed earnings to work out an employee’s average weekly earnings if both:

• the wrong earnings have been paid and there is a disadvantage for you or your employee
• there is written evidence of an agreement between you and your employee of what the actual earnings that should have been paid were

When there is no evidence of an agreement, you should work out the average weekly earnings using the earnings actually paid.

Non-contractual benefits

Some schemes for childcare support that you provide and make available to your employees may be exempt from PAYE tax and Class 1 National Insurance contributions, for example childcare vouchers.

You must not deduct the value of childcare vouchers provided during a period of sickness from SSP.

When an employee agrees to accept childcare vouchers as part of salary sacrifice, their SSP entitlement will be assessed on their gross earnings on which National Insurance contributions are payable.

Salary sacrifice

If you provide benefits under a salary sacrifice scheme, work out the employee’s average weekly earnings using the amount of earnings actually paid to your employee during the relevant period, minus the salary sacrifice.

Working out Statutory Sick Pay

rates

When you have worked out the average weekly earnings, calculate how much SSP is due and pay it on the same day that you would normally pay wages and for the same period.

A full week for SSP purposes begins on a Sunday and ends at midnight on the following Saturday.

FromThe weekly rate for 6 April 20262025 to 5 April 2027,2026 the weekly SSP rate is either:£118.75.

• 80% of the employees average weekly earnings
• £123.25

You must pay whichever amount is lower.

If your employee works on the same qualifying days each week, you will pay the relevant weekly rate of SSP for each full week that they are off sick.

IfFor theperiods sickness period is less than a full week, pay SSP usingfor a dailypart rate.

Toweek, workusing outa the daily rate:

1. Dividerate theof weekly SSP (the weekly rate divided by the number of agreed qualifying days in that week.week).

2. MultiplyThe amount payable that week is the resultunrounded daily rate multiplied by the number of qualifying days the employee is sick.

Findsick outin morethat aboutweek rates(not andincluding thresholdswaiting fordays).

Daily employersrates 2026table tofor 2027days toof usesickness from 6 April 2025 to 5 April 2026

You forcan either use the SSP, including:

• unroundedcalculator dailyor rates
• ratesthe tofollowing usetables to work out SSPyour foremployee’s differentsick numberspay.

  Unrounded daily rates	Number of qualifying days in a week
  £16.9642	7
  £19.7916	6
  £23.75	5
  £29.6875	4
  £39.5833	3
  £59.375	2
  £118.75	1

  Examples

  Unrounded ofdaily calculatingrates SSP

  Theare followingshown examplesfor showemployers howwith to:computerised payroll systems.

  • work

    7 outqualifying ifdays youin needa toweek

    Use usethese therates standardto ratework orout 80%how ofmuch theStatutory employee’sSick averagePay weeklyyou earnings

  • howneed to calculatepay thean dailyemployee rate
  • calculatewho theworks amount7 ofqualifying SSPdays due
  in a week.

  Example

  Number 1 Averageof weeklydays earningsto arepay	Amount £185.to 80%pay
  1	£16.97
  2	£33.93
  3	£50.90
  4	£67.86
  5	£84.83
  6	£101.79
  7	£118.75

  6 ofqualifying £185days isin £148,a soweek

  Use thethese standardrates rateto ofwork £123.25out ishow lower.much TheStatutory correctSick ratePay you need to pay isan £123.25 a week.

  If the employee who works 56 qualifying days in a week,week.

  Number divideof £123.25days byto 5pay	Amount to calculatepay
  1	£19.80
  2	£39.59
  3	£59.38
  4	£79.17
  5	£98.96
  6	£118.75

  5 thequalifying dailydays ratein ofa £24.65.

  week

  IfUse thethese employeerates isto sickwork forout 3how qualifyingmuch days,Statutory £24.65Sick xPay 3you isneed £73.95.

  Youto must pay £73.95an SSPemployee forwho thatworks 5 qualifying days in a week.

  Example

  Number 2 Averageof weeklydays earningsto arepay	Amount £185.to 80%pay
  1	£23.75
  2	£47.50
  3	£71.25
  4	£95.00
  5	£118.75

  4 ofqualifying £185days isin £148,a soweek

  Use thethese standardrates rateto ofwork £123.25out ishow lower.much TheStatutory correctSick ratePay you need to pay isan £123.25 a week.

  If the employee who works 64 qualifying days in a week,week.

  Number divideof £123.25days byto 6pay	Amount to calculatepay
  1	£29.69
  2	£59.38
  3	£89.07
  4	£118.75

  3 thequalifying dailydays ratein ofa £20.54.

  week

  IfUse thethese employeerates isto sickwork forout 4how qualifyingmuch days,Statutory £20.54Sick xPay 4you isneed £82.16.

  Youto must pay £82.16an SSPemployee forwho thatworks week.

  Example 3

  Average weeklyqualifying earningsdays arein £145.a 80%week.

  Number of £145days isto £116,pay	Amount soto thepay
  1	£39.59
  2	£79.17
  3	£118.75

  2 standardqualifying ratedays ofin £123.25 a week

  Use isthese higher.rates Theto correctwork rateout tohow paymuch isStatutory £116Sick aPay week.

  Ifyou theneed to pay an employee who works 42 qualifying days in a week,week.

  Number divideof £116days byto 4pay	Amount to calculatepay
  1	£59.38
  2	£118.75

  One thequalifying dailyday ratein ofa £29.

  week

  If thean employee isworks sickone for 2 qualifying days,day £29in xa 2week, isyou £58.

  Youneed mustto pay £58them SSP£118.75 forin thatStatutory week.Sick Pay.

  ExampleExamples 4

  Average weekly earnings are £145. 80% of £145 is £116, so the standardamount rate of £123.25SSP aowed week is higher. The correct rate to payan is £116 a week.

  If the employee

  Employee works	Qualifying 5 qualifying days in a week,week	Period divideof £116sickness	PIW	Number byof 5waiting todays	Number calculate the daily rate of £23.20. Ifdays theSSP employee is sickpayable for	Total 3due qualifyingfor days,that £23.20week
  Monday xto Friday	5	5	5	3	2	£47.50
  Tuesday, isThursday, £69.60. YouFriday	3	3	0	0	0	£0.00
  Tuesday, mustWednesday, payThursday, £69.60 SSP for that week. Friday	4	4	4	3	1	£29.69

  Get help and advice

  Contact the HMRC Employer helpline if you have any questions about working out SSP.