Statutory Sick Pay (SSP) and sickness deductions can be complex to calculate because a number of factors affect the final amount paid, including:
the days your employee normally works
the length of their sickness absence
whether there are any linked periods of sickness
This article provides worked examples to help you understand how PayFit calculates sickness absence pay and Statutory Sick Pay for your employees.
Important changes from 6 April 2026
From 6 April 2026, the rules for Statutory Sick Pay change:
Waiting days are removed
SSP is payable from the first qualifying day of sickness
Qualifying days no longer exclude the first three days of absence
Because of this, the qualifying days shown in the tables differ depending on when the sickness starts.
In the examples below:
“Prior to 6 April 2026” applies where sickness starts on or before 5 April 2026
“On or after 6 April 2026” applies where sickness starts on or after 6 April 2026
The sickness deduction calculation does not change.
Note: There is a transition period for sickness that starts before 6 April 2026 and continues past 6 April 2026. For more information, please refer to our Help Centre article.
For further information about the rules of Statutory Sick Pay, please refer to this Help Centre article. Or for information about how to add sick leaves in PayFit, please refer to this Help Centre article.
Example 1: Employee works Monday to Friday
An employee is absent from work for 2 weeks.
SSP prior to 6 April 2026
There are 3 waiting days when SSP is not payable
There are 7 qualifying days when SSP is payable
Table key (sickness starting before 6 April 2026):
X = Waiting day (SSP not payable)
Q = Qualifying day (SSP payable)
NWD = Non-working day
Week | Mon | Tues | Wed | Thurs | Fri | Sat | Sun |
One | X | X | X | Q | Q | NWD | NWD |
Two | Q | Q | Q | Q | Q | NWD | NWD |
Daily SSP rate: £116.75 (weekly rate) ÷ 5 days = £23.35 per day
Qualifying days: 7 days
Statutory Sick Pay due: £23.35 (daily rate) x 7 days = £163.45
SSP starting on or after 6 April 2026
Waiting days are removed from 6 April 2026
There are 10 qualifying days where SSP is payable
Table key (sickness starting on or after 6 April 2026):
Q = Qualifying day (SSP payable from the first day of sickness)
NWD = Non-working day
Week | Mon | Tues | Wed | Thurs | Fri | Sat | Sun |
One | Q | Q | Q | Q | Q | NWD | NWD |
Two | Q | Q | Q | Q | Q | NWD | NWD |
Daily SSP rate: £123.25 (weekly rate) ÷ 5 days = £24.65 per day (or 80% of average weekly earnings if lower)
Qualifying days: 10 days
Statutory Sick Pay due: £24.65 × 10 = £246.50
Sickness deduction
The employee is absent for 10 working days.
In the month of absence:
There are 22 working days
Monthly salary is £1,800.00
£1,800.00 ÷ 22 = £81.82 per day
The employee worked 12 days, so base pay due is: £81.82 x 12 = £981.84
Total absence pay
Scenario | SSP | Base pay | Total pay |
Prior to 6 April 2026 | £163.45 | £981.84 | £1,145.29 |
On or after 6 April 2026 | £246.50 | £981.84 | £1,228.34 |
Example 2: Employee works Monday, Wednesday and Friday
An employee is absent from work for 2 weeks and one day.
SSP prior to 6 April 2026
There are 3 waiting days where SSP is not payable
There are 4 qualifying days where SSP is payable
Table key (sickness starting before 6 April 2026):
X = Waiting day (SSP not payable)
Q = Qualifying day (SSP payable)
NWD = Non-working day
Week | Mon | Tues | Wed | Thurs | Fri | Sat | Sun |
One | X | NWD | X | NWD | X | NWD | NWD |
Two | Q | NWD | Q | NWD | Q | NWD | NWD |
Three | Q | NWD |
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Daily SSP rate: £116.75 (weekly rate) ÷ 3 days = £38.92 per day.
Qualifying days: 4 days
Statutory Sick Pay due: £38.92 (daily rate) x 4 days = £155.68
SSP starting on or after 6 April 2026
Waiting days are removed from 6 April 2026
There are 7 qualifying days where SSP is payable
Table key (sickness starting on or after 6 April 2026):
Q = Qualifying day (SSP payable from the first day of sickness)
NWD = Non-working day
Week | Mon | Tues | Wed | Thurs | Fri | Sat | Sun |
One | Q | NWD | Q | NWD | Q | NWD | NWD |
Two | Q | NWD | Q | NWD | Q | NWD | NWD |
Three | Q | NWD |
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Daily SSP rate: £123.25 (weekly rate) ÷ 3 days = £41.08 per day (or 80% of average weekly earnings if lower)
Qualifying days: 7 days
Statutory Sick Pay due: £41.08 × 7 = £287.56
Sickness deduction
The employee is absent for 7 working days.
In the month of absence:
There are 13 working days
Monthly salary is £950.00
£950.00 ÷ 13 = £73.08 per day
The employee worked 6 days, so base pay due is: £73.08 x 6 = £438.48
Total absence pay
Scenario | SSP | Base pay | Total pay |
Prior to 6 April 2026 | £155.68 | £438.48 | £594.16 |
On or after 6 April 2026 | £287.56 | £438.48 | £726.04 |
Example 3: Employee works Monday to Friday with a linked absence
An employee is absent from work for 2 weeks and within the last 56 days the employee has also been off for an additional week in which they qualified for SSP.
SSP prior to 6 April 2026
There are no waiting days as the employee's absence is linked
There are 10 qualifying days where SSP is payable
Table key (sickness starting before 6 April 2026):
X = Waiting day (SSP not payable)
Q = Qualifying day (SSP payable)
NWD = Non-working day
Week | Mon | Tues | Wed | Thurs | Fri | Sat | Sun |
One | Q | Q | Q | Q | Q | NWD | NWD |
Two | Q | Q | Q | Q | Q | NWD | NWD |
Daily SSP rate: £116.75 (weekly rate) ÷ 5 days = £23.35 per day
Qualifying days: 10 days
Statutory Sick Pay due: £23.35 (daily rate) x 10 days = £233.50
SSP starting on or after 6 April 2026
Waiting days are removed from 6 April 2026
There are 10 qualifying days where SSP payable
Table key (sickness starting on or after 6 April 2026):
Q = Qualifying day (SSP payable from the first day of sickness)
NWD = Non-working day
Week | Mon | Tues | Wed | Thurs | Fri | Sat | Sun |
One | Q | Q | Q | Q | Q | NWD | NWD |
Two | Q | Q | Q | Q | Q | NWD | NWD |
Daily SSP rate: £123.25 (weekly rate) ÷ 5 days = £24.65 per day
Qualifying days: 10 days
Statutory Sick Pay due: £24.65 × 10 = £246.50
Sickness deduction
The employee is absent for 10 working days.
In the month of absence:
There are 22 working days
Monthly salary is £1,800.00
£1,800.00 ÷ 22 = £81.82 per day
The employee worked 12 days, so base pay due is £81.82 x 12 = £981.84
Total absence pay
Scenario | SSP | Base pay | Total pay |
Prior to 6 April 2026 | £233.50 | £981.84 | £1,215.34 |
On or after 6 April 2026 | £246.50 | £981.84 | £1,228.34 |