How is SSP calculated?
SSP is calculated in three steps. First, the weekly amount is set at the lower of £123.25 or 80% of average weekly earnings. Second, that weekly amount is divided by the employee's qualifying days to give a daily rate. Third, the daily rate is paid for each qualifying day of absence, up to 28 weeks.
Step 1: work out the weekly amount
Every SSP calculation starts with average weekly earnings — the employee's normal weekly pay. From that figure, take 80% and compare it with the flat statutory rate of £123.25: the weekly SSP amount is whichever is lower. Average earnings of £300.00 give an 80% figure of £240.00, so the flat rate wins and the weekly amount is £123.25. Average earnings of £120.00 give £96.00 — lower than the flat rate — so the weekly amount is £96.00. This single comparison is the heart of the calculation; everything after it is splitting the weekly amount across days. If you want the amounts at other pay levels, see how much SSP is per week.
Step 2: turn the weekly amount into a daily rate
SSP is paid per day, so the weekly amount is divided by the employee's qualifying days — the days of the week they normally work, agreed between employer and employee. A Monday-to-Friday employee has five qualifying days; a three-day worker has three. A weekly amount of £123.25 therefore becomes a daily rate of £24.65 for the five-day worker and £41.09 for the three-day worker. The weekly total is identical either way — the division simply matches the payment to each employee's working pattern, so part-weeks of sickness can be paid accurately.
Step 3: pay for each qualifying day absent
Finally, multiply the daily rate by the number of qualifying days the employee is absent. Payment runs from the first full day of sickness — there are no waiting days to subtract. Only qualifying days count: days the employee would not normally work are never paid and never use up entitlement. The entitlement itself is capped at 28 weeks of qualifying days in one period, and sickness spells eight weeks or less apart are linked, so days already paid in an earlier linked spell reduce what is left. Our guide to what SSP is explains the rules around the calculation.
Worked example: the full calculation
An employee with average weekly earnings of £350.00, working five qualifying days a week, is off sick for eight qualifying days. Step 1: 80% of £350.00 is £280.00 — above the flat rate, so the weekly amount is £123.25. Step 2: £123.25 divided by five qualifying days is a daily rate of £24.65. Step 3: eight days at £24.65 comes to £197.20 of SSP in total.
Now the same absence for a lower-paid colleague earning £90.00 a week over three qualifying days. Step 1: 80% of £90.00 is £72.00 — below the flat rate, so the weekly amount is £72.00. Step 2: £72.00 divided by three qualifying days is a daily rate of £24.00. Step 3: if two of their days fall in the spell, the SSP payable is £48.00. Same three steps, same rules — only the earnings and the working pattern changed. The free SSP calculator runs exactly this calculation, linked spells included.
How are average weekly earnings worked out?
Average weekly earnings are the employee's normal weekly pay, based on what they were actually paid in the weeks running up to the sickness — the figures already sitting in the employer's payroll records. Using an average, rather than the single last pay packet, smooths out overtime, bonuses and quiet weeks, so the SSP amount reflects what the employee typically earns. It is fixed at the start of the sickness period and is the figure the 80% comparison in step 1 is applied to. If earnings have only just started — a brand-new employee, for example — the average is taken over the pay received so far.
SSP rates at a glance
| Rule | Amount |
|---|---|
| SSP flat weekly rate (the maximum) | £123.25 per week |
| SSP alternative weekly amount | 80% of average weekly earnings — you get whichever of the two is lower |
| Paid from | The first full day of sickness — no waiting days |
| Lower earnings limit | None — there is no minimum earnings threshold |
| Maximum entitlement | 28 weeks in one (linked) period of sickness |
Rates: April 2026 rules — verified against GOV.UK. Last verified: 7 November 2026.
Work out your own SSP
Enter the employee's average weekly earnings and the days they normally work, and the free SSP calculator shows the weekly rate, the daily rate and the total payable — with the working shown.
Open the SSP calculator →More SSP guides
What is Statutory Sick Pay?
What SSP is, who pays it, who qualifies and how long it lasts — the plain-English starting point for UK sick pay.
Read the guide →How much is Statutory Sick Pay?
The weekly and daily amounts worked out: the £123.25 cap, the 80%-of-earnings rule, and what different workers actually receive.
Read the guide →SSP Rate
The current SSP rate, why your pay might be less than the headline figure, and when the rate changes.
Read the guide →How much is SSP per week?
Weekly SSP at different pay levels — a table of earnings and the weekly amount each one produces, for full-time and part-time workers.
Read the guide →Frequently asked questions
Who calculates SSP — me or my employer?
Your employer (or their payroll provider) calculates SSP, using your earnings and working pattern from their payroll records. You do not have to claim it or fill in a calculation yourself — but you can check the figures with a free SSP calculator, and if the result looks wrong, ask payroll to show you their working.
Do weekends count in the SSP calculation?
Only if they are days you normally work. The calculation counts qualifying days — your normal working days — and ignores the rest. For a Monday-to-Friday worker, a weekend inside a sickness spell adds nothing; for a weekend worker, those same days are exactly what gets paid.
What if my earnings change from week to week?
That is precisely why the calculation uses average weekly earnings rather than last week's pay. Variable pay — overtime, commission, shift work — is averaged over the weeks before the sickness, so one unusually good or bad week does not skew the SSP amount.
Can an employer calculate SSP in a different way?
An employer can run a more generous company sick pay scheme and pay more than SSP, on their own terms. What they cannot do is use a method that leaves the employee worse off than the statutory calculation — the three-step SSP method sets the legal floor for every sickness spell.
Where does the 28-week limit fit into the calculation?
At the days-payable step. The total qualifying days that can ever be paid in one period is 28 times the weekly qualifying days, including any days already paid in a linked spell. Once that count is reached, the calculation produces £0 for further days until a new, unlinked period begins.