How is statutory sick pay calculated?
Statutory Sick Pay is £111.35/week (April 2026 rate), but there's a calculation that matters for some people. If you normally earn very little, you might get less. If you earn normally, you get the full statutory rate.
The SSP calculation
SSP is whichever is lower:
- £111.35/week (April 2026 statutory rate), OR
- 90% of your average weekly earnings over the previous 8 weeks
So if you earn £150/week, 90% = £135/week. You'd get £111.35 (the lower amount). If you earn £100/week, 90% = £90/week. You'd get £90 (the lower amount).
Example
You earn £400/week. You're off sick for 1 week.
90% of £400 = £360. But the statutory rate is £111.35. You get £111.35 (lower amount).
You earn £90/week. You're off sick for 1 week.
90% of £90 = £81. The statutory rate is £111.35. You get £81 (lower amount).
Calculating average weekly earnings
Your average weekly earnings are calculated over the 8 weeks before the sickness started. This includes:
- Your regular salary
- Bonuses, commission, tips that are regular
- Overtime that's contractual
It doesn't include:
- One-off bonuses
- Discretionary overtime
- Holiday pay (usually)