Statutory Sick Pay Calculator 2025-26
SSP is £118.75 per week in 2025-26 — often far less than your normal pay. See exactly how much income you could lose during sick leave at your salary level.
SSP key facts 2025-26
SSP vs normal salary — quick reference
SSP of £118.75/week compared to your normal weekly gross. Tax estimates use marginal rate for your salary.
| Annual salary | Normal weekly gross | SSP weekly (£118.75) | Weekly shortfall | SSP net (4 wks) | SSP net (28 wks) | |
|---|---|---|---|---|---|---|
| £15,000 | £288 | £118.75 | £170 | £342 | £2,394 | View → |
| £18,000 | £346 | £118.75 | £227 | £342 | £2,394 | View → |
| £20,000 | £385 | £118.75 | £266 | £342 | £2,394 | View → |
| £22,000 | £423 | £118.75 | £304 | £342 | £2,394 | View → |
| £25,000 | £481 | £118.75 | £362 | £342 | £2,394 | View → |
| £28,000 | £538 | £118.75 | £420 | £342 | £2,394 | View → |
| £30,000 | £577 | £118.75 | £458 | £342 | £2,394 | View → |
| £35,000 | £673 | £118.75 | £554 | £342 | £2,394 | View → |
| £40,000 | £769 | £118.75 | £650 | £342 | £2,394 | View → |
| £45,000 | £865 | £118.75 | £747 | £342 | £2,394 | View → |
| £50,000 | £962 | £118.75 | £843 | £342 | £2,394 | View → |
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What is Statutory Sick Pay (SSP)?
Statutory Sick Pay is the minimum amount your employer must pay you when you are too ill to work. In 2025-26, SSP is £118.75 per week — a flat rate regardless of your normal salary. For most workers, this represents a significant income drop compared to their usual take-home pay.
SSP is paid by your employer for up to 28 weeks per spell of sickness. A new "spell" begins if you return to work and have been back for at least 8 weeks before falling ill again. If you are ill for more than 28 weeks, you may be able to claim Employment Support Allowance (ESA) from the DWP.
Who qualifies for SSP?
To qualify for SSP you must be an employee (not self-employed), earn at least the Lower Earnings Limit (LEL) of £123/week on average, and have been ill (or self-isolating under qualifying rules) for at least 4 consecutive days including non-working days. You must also notify your employer in line with their sickness policy (usually within 7 days without a sick note; after 7 days a fit note from a GP is required).
Self-employed workers do not qualify for SSP. Zero-hours contract workers may qualify if they meet the earnings threshold across their averaged earnings.
Waiting days — the first 3 days
The first 3 qualifying days of sickness are "waiting days" — SSP is not legally required to be paid for these. However, many employers waive waiting days as part of their sick pay policy, particularly if you have been with the company for some time. Always check your employment contract or staff handbook. The calculators on this page show SSP from week 1 for simplicity.
Is SSP taxable?
Yes. SSP is treated as employment income and is subject to both Income Tax and National Insurance (NI) contributions, in exactly the same way as your normal salary. Your employer deducts tax through PAYE. Because SSP is a flat rate (£118.75/week = approximately £6,175/year for 28 weeks), most people will pay Income Tax at 20% on SSP if they also earn a salary, since SSP tops up their total annual income above the Personal Allowance (£12,570).
Enhanced sick pay vs SSP
Many larger employers offer enhanced sick pay above the statutory minimum — for example, full pay for the first 4 weeks, then half pay. Check your employment contract carefully. SSP is only the legal floor that all qualifying employees are entitled to. If your employer offers more, you will receive the enhanced amount instead (not in addition to SSP).
What happens after 28 weeks of SSP?
Once your SSP entitlement ends (after 28 weeks), your employer must give you an SSP1 form. You can then claim Employment and Support Allowance (ESA) from the DWP, or Universal Credit if eligible. ESA rates vary depending on your National Insurance record and ability to work.
Protecting your finances during sick leave
Income protection insurance pays a percentage of your salary (typically 50–70%) if you are unable to work due to illness or injury. It is worth considering if your employer only provides statutory sick pay. Pension contributions may also continue during sick leave — check with your employer whether contributions are based on your normal salary or on SSP.