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SSP Calculator April 2026

SSP rules change in April 2026. Calculate what sick leave will cost you under the new day-one rules - and see how it compares to the old system.

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Based on April 2026 SSP rules (Employment Rights Bill). New rules: SSP from day one, no Lower Earnings Limit, rate is lower of 80% of AWE or £123.25/week. Old rules: 2025/26 tax year (£118.75/week flat rate, £125/week LEL, 3 waiting days). Results are estimates only.

How SSP works under the April 2026 rules

From 6 April 2026, Statutory Sick Pay in the UK changes in three ways at once. For hospitality operators with part-time staff, it is the biggest shift in sick pay in over a decade.

  • SSP is payable from day one. The three waiting days are abolished. An employee who calls in sick on Monday now receives SSP from Monday, not from Thursday.
  • The Lower Earnings Limit is removed. Previously staff had to earn at least £125 per week to qualify. From April 2026, every employee is eligible regardless of how few hours they work.
  • The rate becomes earnings-linked. SSP is now the lower of 80% of average weekly earnings (AWE) or £123.25 per week. Higher earners hit the cap; lower earners get a smaller, but still real, payment.

Who becomes eligible for SSP from April 2026

HMRC estimates around 1.3 million additional workers become SSP-eligible under the new rules, mostly in retail, hospitality, and care. In a typical café, that often means every weekend barista, every part-time kitchen porter, and every student on a 6-hour shift contract qualifies for the first time.

If you employ anyone on variable hours or short-shift contracts, this calculator shows you what their sick days will cost from April onward, side by side with what they would have cost under the old flat-rate system.

How to calculate SSP for hospitality staff

The calculation has four steps:

  1. Average Weekly Earnings (AWE). Hourly rate multiplied by typical hours per week. For variable-hours staff, use the average across the previous 8 weeks.
  2. 80% of AWE. Multiply AWE by 0.8 to get the new earnings-linked rate.
  3. Apply the cap. If 80% of AWE is more than £123.25, the weekly rate is capped at £123.25. If it is lower, that lower number is the weekly rate.
  4. Daily rate. Divide the weekly rate by the number of qualifying days the employee normally works in a week, then multiply by the number of sick days.

Worked example: a barista on £12.71 per hour working 25 hours over 4 days has AWE of £317.75. Eighty percent of that is £254.20, which is above the cap, so weekly SSP is £123.25. Across 4 qualifying days, the daily rate is £30.81. Five sick days cost £154.06.

What this means for cafe and restaurant operators

The day-one change is the one most operators underestimate. Single-day absences used to cost the business nothing in SSP. From April, every one of them costs at least one day of sick pay for every eligible employee, which is now everyone.

For deeper context on how this interacts with the April NMW rise and what to budget for, read our guide on the April 2026 SSP changes for hospitality and the true cost of the April 2026 NMW rise. Both hit on the same day.

Frequently asked questions

What are the SSP changes in April 2026?

From 6 April 2026, SSP is payable from the first day of sickness (the 3 waiting days are abolished). The Lower Earnings Limit is removed, meaning all employees are eligible regardless of earnings. The rate changes from a flat rate to the lower of 80% of average weekly earnings or £123.25 per week. An estimated 1.3 million additional workers become eligible, particularly part-time and lower-paid staff.

How much is SSP per day in 2026?

The daily SSP rate depends on the employee’s earnings and how many days per week they work. Calculate the weekly SSP rate (the lower of 80% of average weekly earnings or £123.25), then divide by the number of qualifying days per week. For example, an employee earning £300 per week who works 5 days gets £240 per week SSP (80% of £300), which is £48 per day.

Do part-time workers get SSP from April 2026?

Yes. The Lower Earnings Limit (previously £125 per week) is abolished from April 2026. Part-time and low-paid workers who previously earned below this threshold are now eligible for SSP. Their rate will be 80% of their average weekly earnings, which for lower-paid workers will be less than the £123.25 cap.

Are SSP waiting days abolished in 2026?

Yes. From 6 April 2026, the 3 waiting days are abolished. SSP is payable from the first qualifying day of sickness absence. Under the old rules, employees received no SSP for the first 3 qualifying days of illness.

How is SSP calculated for hospitality workers in 2026?

Calculate the employee’s average weekly earnings from their hourly rate and typical hours worked. The weekly SSP rate is the lower of 80% of those weekly earnings or £123.25. Divide the weekly rate by the number of days they normally work (qualifying days) to get the daily rate. Multiply by the number of sick days for the total SSP cost. For hospitality staff on variable hours, the average is typically based on the previous 8 weeks of earnings.