Use this free Statutory Sick Pay (SSP) calculator to estimate SSP entitlement based on current HMRC rules and tax year thresholds. The calculator automatically handles important SSP calculations including qualifying days, waiting days, linked Periods of Incapacity for Work (PIW), Lower Earnings Limit checks, and daily pro-rata SSP rates. This helps employers, payroll teams, contractors, and employees calculate statutory sick pay more accurately and efficiently.
Statutory Sick Pay can often become confusing due to the number of eligibility rules involved. Factors such as linked sickness periods, part-time working patterns, PAYE salary levels, and non-standard contractor arrangements can all affect SSP entitlement. This calculator simplifies the process by applying HMRC calculation logic automatically, reducing the risk of payroll errors and incorrect SSP payments.
Whether you work through an Umbrella Company, operate via your own Limited Company, or manage payroll for employees, this SSP calculator provides a fast and practical way to understand potential entitlement. It is particularly useful for contractors and company directors who need to assess how PAYE earnings, qualifying days, and waiting periods impact statutory sick pay eligibility.
| Date | Day | Status | Payable Amount |
|---|
Statutory Sick Pay (SSP) is the minimum amount employers must legally pay eligible employees who are unable to work due to illness. It is a government-backed entitlement designed to provide financial support during periods of sickness absence. SSP is paid by the employer through payroll and is subject to tax and National Insurance deductions in the same way as normal salary.
For contractors working through Umbrella Companies or Limited Companies, SSP eligibility can depend heavily on PAYE salary levels, employment status, and qualifying earnings. Understanding the rules correctly is essential to avoid payment mistakes and compliance issues.
Not every worker automatically qualifies for Statutory Sick Pay. HMRC applies strict eligibility conditions that must be met before SSP becomes payable.
A linked Period of Incapacity for Work (PIW) occurs when separate sickness absences are connected under HMRC rules. If an employee becomes sick again within 8 weeks of a previous qualifying sickness period, the two absences may be treated as linked.
Linked periods are important because employees normally serve 3 unpaid waiting days before Statutory Sick Pay (SSP) starts. However, when periods are linked, the waiting days usually do not apply again, meaning SSP can become payable immediately from the first qualifying day of the new sickness absence.
Waiting days are the first 3 Qualifying Days during a sickness period where Statutory Sick Pay (SSP) is not normally paid. These unpaid days apply at the start of most new sickness absences and are one of the most misunderstood areas of SSP calculations.
Qualifying Days are the days an employee would normally work. For example, a contractor working Monday to Friday would usually have those weekdays counted as Qualifying Days for SSP purposes.
Qualifying Days are the days an employee normally works and are used to determine how Statutory Sick Pay (SSP) is calculated. The weekly Statutory Sick Pay amount is divided across the number of Qualifying Days to create a daily SSP rate.
This means contractors with non-standard schedules, flexible working patterns, or part-time arrangements may receive different daily Statutory Sick Pay calculations depending on their usual working week.
Statutory Sick Pay rates and the Lower Earnings Limit (LEL) are normally reviewed by the government each tax year. Employers and payroll teams must ensure calculations use the correct rates for the relevant period.
Contractors often have more complex Statutory Sick Pay arrangements compared to traditional employees. Eligibility depends largely on whether the contractor is employed through PAYE and how their earnings are structured.
Umbrella Company workers are generally treated as employees and may qualify for Statutory Sick Pay if their earnings exceed the Lower Earnings Limit. Limited Company Directors can also qualify if they pay themselves an eligible PAYE salary through payroll.
Yes. Limited Company Directors can usually claim Statutory Sick Pay if they receive a PAYE salary that meets the Lower Earnings Limit and satisfy the standard SSP eligibility rules.
No. HMRC only considers PAYE earnings when calculating Average Weekly Earnings for Statutory Sick Pay purposes. Dividend income is excluded.
Statutory Sick Pay can normally be paid for up to 28 weeks during a period of sickness absence.
Weekends can count towards the 4-day PIW rule, but Statutory Sick Pay is only payable on Qualifying Days that form part of the employee's normal working pattern.
Yes. If an employer later discovers an employee was eligible, Statutory Sick Pay may need to be backdated to the correct entitlement date.