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Sick pay checker (UK SSP)

Statutory Sick Pay (SSP) for 2026/27 is £123.25 per week, or 80% of your average weekly earnings if that is lower, payable from the first qualifying day of sickness for up to 28 weeks. Many employers operate a contractual sick-pay scheme on top. PayslipIQ checks whether SSP, tax and NI on your payslip reconcile to the public rules.

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Educational guidance only. PayslipIQ is not HMRC, your employer, a payroll provider, tax adviser, financial adviser, pension adviser or legal adviser. Always verify with payroll or HMRC before acting.

The problem

Sick pay is one of the trickiest payslip lines. Employers have to handle the 28-week cap, the per-day rate, and decide how a contractual full-pay scheme sits alongside SSP. Add a coding-notice change mid-period and the payslip can look nothing like normal.

PayslipIQ flags the common errors: SSP rate misapplied, occupational sick pay shown wrongly, tax not refunded on a cumulative code during low-earning weeks, NI category not stepped down where appropriate.

Plain-English explanation

For 2026/27 SSP rules:

  • Rate: £123.25/week or 80% of average weekly earnings, whichever is lower (£24.65/day on a 5-day working pattern, prorated for other patterns).
  • No waiting days — SSP is payable from the first qualifying day of every period of incapacity. The three waiting days were abolished from April 2026.
  • Maximum: 28 weeks of SSP per period of incapacity for work.
  • Eligibility: you are classed as an employee, have done some work for your employer, and have been ill for at least one full working day. There is no minimum earnings test from April 2026.

SSP is taxable and NIable in the normal way. Your tax code keeps applying. On a cumulative code, low-earning sick weeks usually trigger a tax refund as YTD income drops.

A contractual sick-pay scheme might pay full or half pay for a defined period. The contractual element is taxable and NIable like SSP and should be shown separately so the SSP-only weeks can be reconciled.

Worked example - 2 weeks SSP after a £35,000 salary

  • Annual gross £35,000 (£673.08/week, 5-day pattern)
  • No waiting days — SSP is payable from the first qualifying day
  • Days 1-10 (2 working weeks): SSP @ £24.65/day
  • Total SSP: 10 qualifying days × £24.65 = £246.50
  • 80% cap check: 80% of £673.08 average weekly earnings = £538.46, so the £123.25 flat rate applies
  • PAYE: cumulative code returns over-paid tax
  • NI: Class 1 only above Primary Threshold (rare on SSP-only)
  • Net effect: take-home far below normal — verify against contract

Worked example uses 2026/27 UK figures and is illustrative. Do not use it as a personal tax calculation.

Apply this to your own payslip

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Step by step

  1. Confirm the qualifying days

    SSP only pays for "qualifying days" — usually your normal working days. SSP is payable from the first qualifying day — check no waiting days have been deducted.

  2. Check the per-day rate

    Divide £123.25 by the number of qualifying days in your normal week. Multiply by the qualifying days you were sick.

  3. Find the occupational element

    If your contract pays full or half pay during sickness, that should be a separate line. Confirm SSP is the floor, not the whole amount.

  4. Check tax behaviour

    On a cumulative code, expect a tax refund during low-earning weeks. On Month-1/W1/X, no refund — tax is calculated period-only.

  5. Run a free PayslipIQ check

    Upload your redacted payslip or enter the figures manually to spot maths or category errors.

What to ask payroll

  • How many qualifying days are in my normal working week, and what daily SSP rate did you apply?
  • Was SSP paid from the first qualifying day of my absence?
  • Does my contract include occupational sick pay, and how is it shown on payslips?
  • Have any sicknesses linked back to a previous period of incapacity?
  • Is my tax code cumulative or Month-1 during sick weeks?

When to contact HMRC

  • If your employer refuses to pay SSP and you believe you qualify, HMRC's Statutory Payments Disputes Team can decide — see gov.uk/statutory-sick-pay/eligibility.
  • If your tax code looks wrong during a sick period, sign in to your gov.uk personal tax account.
  • Long-term sickness can affect your annual code — HMRC may issue a new P2 if estimated income changes materially.

FAQ

Is SSP taxable?
Yes. SSP is taxable and NIable like normal pay. Your tax code keeps applying.
Are the first 3 days of sickness unpaid?
No. The three waiting days were abolished from April 2026. SSP is payable from the first qualifying day.
How much is SSP for 2026/27?
£123.25/week, or 80% of your average weekly earnings if lower, prorated to a per-day rate based on your normal working pattern.
Can I get more than SSP?
Many employers operate a contractual sick-pay scheme on top of SSP — full or half pay for a defined period. Check your contract.
How long does SSP last?
Up to 28 weeks per period of incapacity for work.

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Educational guidance only. PayslipIQ provides an educational second opinion based on the figures you supply and the public 2026/27 UK PAYE, NI, pension and student-loan rules. PayslipIQ is not affiliated with HMRC and is not a regulated tax, legal, financial, payroll or employment adviser. Verify any final figure with your payroll team, HMRC, your pension provider or a qualified professional before acting.

Published 2026-05-10. Last reviewed 2026-09-19. See our methodology and payslip processing privacy notice.