For employees and employers — work out exactly how much SSP is due
An employee earning £500/week works Monday–Friday and is off sick for 10 qualifying days:
| Average weekly earnings | £500.00 |
| 80% of AWE | £400.00 |
| Flat weekly rate | £123.25 |
| SSP rate used (lower of the two) | £123.25 (flat rate applies) |
| Daily rate (£123.25 ÷ 5 qualifying days) | £24.65 |
| SSP for 10 sick days | £246.50 |
The SSP rate is £123.25 per week, or 80% of your average weekly earnings, whichever is lower. This applies from 6 April 2026.
Yes — from 6 April 2026, the 3 unpaid waiting days were abolished. SSP is now payable from the first qualifying day of sickness absence.
No — the Lower Earnings Limit was removed from 6 April 2026. All employees now qualify for SSP regardless of how much they earn, though low earners receive 80% of their average weekly earnings rather than the full flat rate.
Up to 28 weeks per period of incapacity for work. If you have multiple periods of sickness within 56 days of each other, they are "linked" and count towards the same 28-week maximum.
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Results are estimates based on 2026/27 HMRC and DWP rates and are intended as a guide only. They do not constitute financial, tax, or employment law advice. Always verify with HMRC, ACAS, or a qualified adviser for your specific circumstances.