How do I calculate SSP for a part-time employee in 2026/27?
10 minutes read | Published on October 13, 2026
Written by 
Rachel Misell.
Technically reviewed by 
Gillian McAteer
The Employment Rights Act 2025 changed how Statutory Sick Pay (SSP) works from 6 April 2026. SSP now starts on an employee’s first day of sickness, because the three unpaid waiting days have gone. The Lower Earnings Limit (LEL), which was £125 a week in 2025/26, has also been removed, so every employee can qualify however little they earn. That includes part-time and zero-hours workers.
This guide shows you how to calculate SSP for a part-time employee. It covers how to find their qualifying days, which weekly rate applies and how to work out their average weekly earnings (AWE). It also explains what to pay for a full or part week off, with a worked example and answers to common questions.
Key takeaways: how to calculate SSP for a part-time employee
Pay the lower of £123.25 or 80% of the employee’s average weekly earnings (AWE). If they’re off for less than a full week, split that weekly rate across their qualifying days.
- Find their qualifying days. These are the days you and the employee have agreed they’re required to work under their contract, such as Monday, Wednesday and Friday.
- Work out their weekly rate. It’s £123.25, or 80% of their AWE if that’s lower. The flat rate applies once average earnings reach about £154.06 a week.
- Off sick for a full week? Pay the weekly rate. If they work the same days each week, a part-time employee gets the same weekly rate as a full-time one.
- Off for part of a week? Divide the weekly rate by their qualifying days, then multiply by the days they missed. On a 3-day week, one day is £41.09 and two days is £82.17.
- Start from day one. There are no waiting days and no minimum earnings test, and SSP runs for up to 28 weeks per period of incapacity for work.
What is Statutory Sick Pay and who qualifies for it?
Statutory Sick Pay (SSP) is the minimum amount you must pay an employee who’s off sick, provided they meet the qualifying conditions and have at least one qualifying day of sickness. The Lower Earnings Limit (LEL) no longer applies, so employees only need to meet the remaining conditions, including being classed as an employee for SSP purposes and notifying you of their sickness correctly. Part-time employees, zero-hours workers and employees on irregular hours are covered on the same basis as full-time staff.
SSP is paid for a period of incapacity for work (PIW). GOV.UK’s guidance on working out SSP manually defines a PIW as a period of sickness lasting at least one full day.
What is the SSP rate for 2026/27?
According to HMRC’s rates and thresholds for employers 2026 to 2027, the weekly SSP rate is £123.25, or 80% of the employee’s average weekly earnings (AWE) if that is lower. This dual calculation replaced the old flat-rate-only system. It matters most for lower-paid and part-time employees. Once average earnings reach about £154.06 a week, 80% of AWE is the same as or higher than £123.25, so the flat rate applies. Below that, 80% of AWE is the lower figure.
How do you work out qualifying days for a part-time employee?
Under section 154 of the Social Security Contributions and Benefits Act 1992, qualifying days are the days an employee is required by their contract to be available for work, or days chosen to reflect their contract, as agreed between you and the employee. GOV.UK’s guidance on working out SSP manually describes them as the days your employee normally works. They aren’t calendar days, and they aren’t just the days your business happens to be open.
- Base qualifying days on the employee’s contract, normal working pattern, or, for employees with completely variable working patterns, on the rota for that week and the days they were set to work.
- For an employee with a fixed pattern, such as Monday, Wednesday and Friday, only those three days count as qualifying days.
- For an employee without a fixed pattern, agree the qualifying days with them directly, based on their normal way of working.
- If you and the employee can’t agree, regulation 5 of the Statutory Sick Pay (General) Regulations 1982 sets the fallback. The qualifying days are the days you both agree they’re required to work. If there are none, it’s the Wednesday. If you can’t agree that either, it’s every day except those when none of your employees work.
- If an employee is off sick on a day they’re not scheduled to work, you don’t pay SSP for that day.
What is the step-by-step formula for calculating SSP for a part-time employee?
HMRC’s guidance on working out SSP manually sets out the same method for every working pattern. Follow these four steps for any part-time or irregular-hours employee:
- Identify the employee’s qualifying days per week, which are the days you’ve agreed they’re required to work.
- Work out the weekly rate: the lower of £123.25 or 80% of the employee’s average weekly earnings.
- Divide the weekly rate by the number of qualifying days to get the daily rate.
- Multiply the daily rate by the number of qualifying days the employee was off sick.
For a full week off sick, pay the weekly rate. Use the daily rate when the absence is shorter than a full week. An employee with 3 qualifying days a week on the £123.25 flat rate has a daily rate of £41.0833 (£123.25 ÷ 3).
HMRC’s rates and thresholds page publishes the daily rate for every working pattern when the flat £123.25 rate applies:
| Qualifying days a week | Daily rate before rounding | Payment for one day, rounded up to the next penny |
|---|---|---|
| 1 | £123.25 | £123.25 |
| 2 | £61.625 | £61.63 |
| 3 | £41.0833 | £41.09 |
| 4 | £30.8125 | £30.82 |
| 5 | £24.65 | £24.65 |
| 6 | £20.5416 | £20.55 |
| 7 | £17.6071 | £17.61 |
The Statutory Sick Pay (General) Regulations 1982 say that when a payment includes a fraction of a penny, you round it up to the next whole penny. That’s why one day for a 3-day-a-week employee is £41.09, not £41.08.
If 80% of the employee’s AWE is lower than £123.25, divide that lower weekly figure by their qualifying days instead.
How do you calculate average weekly earnings (AWE) for a part-time or irregular-hours employee?
Add up the earnings you paid the employee in the relevant period, then divide by the number of weeks in it. GOV.UK’s guidance on working out SSP manually says the relevant period ends on the last normal payday before the first full day of sickness. It starts the day after the payday that falls at least 8 weeks earlier. The earnings that count are those liable for Class 1 National Insurance contributions, or that would be if the employee earned enough. Using 8 weeks evens out busy and quiet spells, so one unusually high or low week doesn’t skew the result. Don’t round the AWE figure to whole pence.
| Employee type | How AWE is worked out |
|---|---|
| Weekly paid, fixed or irregular hours (including zero-hours) | Total earnings paid in the relevant period ÷ 8 |
| Monthly paid | Total earnings paid in the relevant period ÷ 2, × 12, ÷ 52 |
| New starter without 8 weeks’ pay | All earnings paid under the contract so far ÷ the number of weeks they cover |
Does the day-one SSP right change anything for part-time staff?
Yes, part-time employees now get SSP from their first qualifying day of sickness. Under the old rules, SSP only started after three waiting days, so a one-day or two-day absence earned nothing. Now a part-time employee who’s off for a single qualifying day gets paid for it.
What mistakes do employers make when calculating SSP for part-time employees?
- Using calendar days instead of qualifying days, which overpays or underpays the employee depending on their pattern.
- Applying the £123.25 flat rate automatically, without checking whether 80% of AWE is actually lower for that employee.
- Missing the removal of the Lower Earnings Limit, and wrongly excluding a low-paid part-time employee from SSP altogether.
- Failing to agree qualifying days with employees who don’t have a fixed working pattern, or not recording what you agreed.
- Working out AWE from contracted hours or basic pay, rather than the earnings you actually paid in the relevant period.
What does a worked SSP calculation look like for a part-time employee?
Employee A works Monday, Wednesday and Friday, earning £280 a week on average over their last 8 weeks. They’re off sick for a full week, covering all three of their qualifying days.
Step 1 (qualifying days): 3 (Monday, Wednesday, Friday).
Step 2 (weekly rate): 80% of their £280 AWE is £224, which is higher than the £123.25 flat rate, so Employee A gets the £123.25 flat rate, the lower of the two figures.
Step 3 (daily rate): £123.25 ÷ 3 = £41.0833 a day.
Step 4 (total SSP): Employee A is off for the full week, so they get the weekly rate of £123.25.
If Employee A had been off for only two of their three qualifying days, you’d pay £82.17 (£41.0833 × 2 = £82.1667, rounded up to the next penny), which matches HMRC’s table.
Now compare a lower-paid case. If Employee A earned £120 a week on average instead, 80% of their AWE would be £96, which is lower than £123.25. They’d receive £96 for the week, or £32 a day across their 3 qualifying days, not the flat rate.
Quick answers (FAQs)
What is the current SSP rate for 2026/27?
The SSP rate for 2026/27 is £123.25 a week, or 80% of the employee’s average weekly earnings if that figure is lower, according to HMRC’s rates and thresholds for employers.
Do part-time employees get less SSP than full-time employees?
No. A part-time employee isn’t paid a smaller share of SSP because they work fewer days. The weekly rate is £123.25, or 80% of their average weekly earnings (AWE) if that’s lower. GOV.UK’s guidance on working out SSP manually says to pay that weekly rate for each full week off when an employee works the same qualifying days each week. A full week for SSP runs from Sunday to Saturday. If they’re off for less than a full week, divide the weekly rate by their qualifying days and pay for each day they miss.
How many qualifying days can an employee be paid SSP for?
An employee can be paid SSP for any qualifying day they’re off sick, up to a maximum of 28 weeks per period of incapacity for work, according to GOV.UK’s Statutory Sick Pay overview.
Does SSP still start after three waiting days?
No. From 6 April 2026, the three unpaid waiting days were abolished, and SSP is now payable from the employee’s first qualifying day of sickness. GOV.UK’s guidance on working out SSP manually says SSP is paid from the first full working day in a period of incapacity for work.
Can a zero-hours worker qualify for SSP?
Yes, provided they’re classed as an employee for SSP purposes and have done some work for you under their contract. GOV.UK’s guidance on how employment types affect SSP confirms that employees on casual, short-term or zero-hours contracts are eligible if they meet the other conditions. Acas’s statutory sick pay guidance lists having started work as one of those conditions. They don’t need to meet a minimum earnings threshold either, because the Lower Earnings Limit was removed in April 2026.
How long can an employee receive SSP for?
An employee can receive SSP for up to 28 weeks per period of incapacity for work. GOV.UK’s guidance on working out SSP manually says two sickness periods link when the gap between them is 8 weeks (56 days) or less. A gap of more than 56 days starts a new period, and the 28 weeks start again.
What records do employers need to keep to prove an SSP calculation is correct?
Keep a record of the employee’s qualifying days, the sickness dates reported, the average weekly earnings calculation where you’ve used one, and the daily and weekly SSP figures paid. HMRC’s SSP2 record sheet says you must keep SSP records for at least 3 years after the end of the tax year they relate to. You don’t have to use the SSP2 form itself, but your own records need to show how you reached each payment if it’s ever queried. The Fair Work Agency can issue a notice of underpayment for SSP that goes back up to 6 years, so keeping your SSP records for 6 years gives you evidence if it ever does.
Get your part-time SSP calculations checked
Part-time and irregular hours make SSP harder to calculate, and the removal of the Lower Earnings Limit means more of your team now qualifies than before. Citation’s HR and employment law advisers can help you check you’re calculating SSP correctly, work through any cases you’re unsure about, and stay compliant with the Employment Rights Act 2025.
Talk to a Citation employment law adviser and get your SSP policies and calculations right from the start.
