SSP is changing from 6 April 2026. One of the changes is that sometimes employees will receive less than the standard weekly rate.

The rate employees receive depends on their average weekly pay.

Continue to follow this article to find out how to calculate the SSP daily rate from the 2026/2027 tax year. 

Use the steps below to calculate the daily rate of SSP.

1. Establish the employee's average weekly pay.
2. Compare 80% of the employee's average weekly pay to the weekly SSP rate of £123.25. Note the lower of these as value A.
   
   • If 80% of the employee's average weekly pay is £123.25 or above, they receive the full weekly rate
3. Note the number of qualifying days the employee works per week, and note this value as B.
4. Divide value A by value B, and shorten it without rounding to four decimal places. Note this as value C.
5. Multiply C by the number of days due, rounded up to two decimal places. 

Daily payments based on full weekly rate

See the table beneath for daily rates based on the full weekly SSP rate of £123.25.