How To Calculate SSP For Part-Time And Variable Hours Staff

How do you calculate SSP when your employee only works part-time, changes shifts each week, or is on a zero-hours pattern? The good news is that you don't usually need a separate set of sick pay rules just because their hours are irregular.

Statutory Sick Pay, or SSP, is worked out using the employee's qualifying days and average weekly earnings. Once you know those things, the calculation becomes much more manageable.

Where small businesses often get stuck is applying the rules to real rosters: a cafe assistant who works three days one week and two the next, a casual cleaner with linked absences, or a part-time manager who comes back too soon and goes off sick again. Let's work through how to handle those situations in payroll.

What Are The Basic Sick Pay Rules In The UK?

SSP is a legal minimum sick pay that you may need to pay when an employee is off sick for at least one full working day and meets the current SSP conditions.

The main rules come from the Social Security Contributions and Benefits Act 1992 and the Statutory Sick Pay (General) Regulations 1982. In practice, HMRC guidance and your payroll software are what you'll usually use day to day.

For the 2026/27 tax year, from 6 April 2026 to 5 April 2027, SSP is £123.25 per week or 80% of the employee's average weekly earnings, whichever is lower. This means you shouldn't treat £123.25 as a fixed amount for every employee. If 80% of the employee's average weekly earnings is lower than £123.25, you use that lower weekly amount instead.

SSP can be paid for up to 28 weeks for a period of sickness. For current absences, SSP is payable from the first full working day in the period of incapacity for work, provided the employee meets the conditions.

To be eligible, the employee generally needs to:

• Have the right employment status for SSP purposes, which can include many part-time, casual and zero-hours staff if they meet the conditions
• Have done some work for you under their contract
• Be off sick for at least one full working day
• Have average weekly earnings that can be used to work out their SSP amount
• Tell you about their sickness within your notification rules, or within seven days if you don't have a set rule

If you offer contractual sick pay, your employment contract or staff handbook may give the employee more than SSP. In that case, check whether the contractual payment includes SSP or sits on top of it. This wording matters, because vague sick pay clauses can lead to payroll disputes.

How Do You Calculate SSP For A Part-Time Employee?

You calculate SSP for a part-time employee by working out their weekly SSP amount, then dividing it by the number of qualifying days in the week.

A qualifying day is usually a day the employee normally works under their employment contract or rota. For a part-time employee with a regular pattern, this is usually straightforward.

Use these steps:

1. Check eligibility: Confirm the employee has been sick for at least one full working day and meets the current SSP conditions.
2. Work out average weekly earnings: Use the relevant pay period before the sickness absence to calculate average weekly earnings.
3. Work out the weekly SSP amount: Use the lower of £123.25 and 80% of the employee's average weekly earnings.
4. Identify the qualifying days: These are the usual work days for that employee.
5. Calculate the daily SSP amount: Divide the employee's weekly SSP amount by the number of qualifying days in that week.
6. Pay SSP for eligible qualifying days: Put the payment through payroll in the normal way.

For example, Priya runs a small cafe in Manchester. Her part-time supervisor, Alex, usually works Tuesday, Thursday and Saturday. Alex earns £12 per hour for six hours each day, so his usual weekly pay is £216.

Alex is off sick from Tuesday to the following Thursday. His qualifying days are Tuesday, Thursday, Saturday, Tuesday and Thursday.

First, Priya works out Alex's weekly SSP amount. 80% of Alex's average weekly earnings is £172.80. The 2026/27 flat weekly rate is £123.25, so the lower amount is £123.25.

Because Alex normally has three qualifying days in a week, Priya divides £123.25 by 3. That gives about £41.08 per qualifying day, subject to payroll rounding. Alex is sick on five qualifying days, so his SSP is about £205.42.

If Alex's average weekly earnings were much lower, the calculation could change. For example, if his average weekly earnings were £100, 80% would be £80. His weekly SSP amount would then be £80, not £123.25.

How Do You Calculate SSP For Variable Hours Or Zero-Hours Staff?

You calculate SSP for variable hours or zero-hours staff by looking first at whether they qualify, then working out their qualifying days from the agreed or normal working pattern.

This is where small businesses need to be especially careful. A worker being on a zero-hours contract doesn't automatically mean they miss out on SSP. If they meet the SSP conditions, they may be entitled to it.

Average Weekly Earnings

For staff with variable pay, average weekly earnings are usually based on gross earnings in the relevant period before the first day of sickness. For many weekly paid employees, this will mean the last eight weeks of pay up to the last normal payday before sickness started. For monthly paid staff, the payroll period can work differently, so check the HMRC method used by your payroll software.

Include earnings that count for Class 1 National Insurance purposes. This can include wages, overtime and commission payments in the relevant period, depending on how the payments are treated.

Say Maya works irregular cleaning shifts for your business and is paid weekly. In the eight weeks before she goes off sick, she earns £110, £150, £90, £180, £120, £160, £140 and £130. Her total is £1,080. Divide that by 8 and her average weekly earnings are £135. For 2026/27, 80% of £135 is £108, which is lower than £123.25. Maya's weekly SSP amount is therefore £108.

Qualifying Days For Irregular Patterns

If the rota is already set, your starting point is usually the days the person was due to work. If there's a settled pattern, use that pattern. If there's no clear pattern, you may need to agree what the qualifying days are and apply that consistently.

For example, if Maya was rostered to work Tuesday, Thursday and Saturday and is sick from Tuesday to Sunday, she has been sick for at least one full working day. Her qualifying days are Tuesday, Thursday and Saturday.

Maya's weekly SSP amount is £108. Because she has three qualifying days in that week, her daily SSP rate is £36. If she is sick on all three qualifying days, her SSP for that week is £108.

The practical point is this: don't assume variable hours means no SSP. Check the worker's status, average weekly earnings, sickness dates and rota before deciding.

What Are Linked Periods Of Sickness?

Linked periods of sickness matter because they can affect the 28 week SSP limit and how you track an employee's sickness record for payroll.

This is one of the most common places where payroll errors happen. You may have an employee who is off sick for a short period, comes back, then goes off again shortly afterwards. If the absences are linked, you shouldn't treat each absence as completely separate for all SSP purposes.

Under current guidance, linked periods must each last at least one full working day and be separated by 8 weeks or less.

For example, Tom works Mondays and Fridays in your retail shop. He is sick on a Monday, returns to work, then is sick again on a Friday three weeks later. Each absence includes at least one full working day, and they are 8 weeks or less apart, so they may be linked.

Because SSP is now paid from the first full working day for current absences, you shouldn't apply a fresh set of waiting days to the second absence. Instead, focus on whether the employee meets the SSP conditions, what their qualifying days are, what weekly SSP amount applies, and how much of the 28 week SSP entitlement has already been used across any linked periods.

This can feel fiddly, but the rule is there to make sure sickness periods close together are handled consistently.

What Should You Do In Payroll When An Employee Is Off Sick?

You should record the absence, check SSP eligibility, calculate the correct payment and keep a clear payroll record of how you reached the figure.

Small businesses sometimes treat SSP as an informal adjustment, especially where the amount is small. It's better to leave a clear paper trail. If the employee queries their pay later, or HMRC asks questions, you can show the calculation.

As a practical payroll checklist, record:

• The first and last day of sickness
• The date the employee notified you and how they notified you
• Whether the absence is a new sickness period or linked to an earlier one
• The employee's qualifying days
• The average weekly earnings calculation and relevant pay period
• The weekly SSP amount used, including whether it is £123.25 or 80% of average weekly earnings
• The SSP paid, including the daily rate used
• Any contractual sick pay paid on top of SSP

You can ask the employee to self-certify sickness for the first seven calendar days. After that, you can ask for a fit note. Fit notes can be issued by doctors, nurses, occupational therapists, pharmacists and physiotherapists.

SSP is paid through PAYE in the same way as wages, with tax and National Insurance handled through payroll where applicable. In most cases, small employers can no longer reclaim SSP from HMRC. The COVID-19 rebate scheme has ended, so you should budget for SSP as an employment cost.

If the employee isn't eligible for SSP, or their SSP is ending, you may need to give them form SSP1 so they can consider other support. For longer absences, don't leave this until the last minute. If SSP may run out at 28 weeks, HMRC expects the form to be given before the 23rd week.

What Should Your Sickness Policy Say About SSP?

Your sickness policy should explain how your staff report sickness, what evidence you need, and how SSP and any company sick pay will be handled.

A clear policy won't remove your SSP obligations, but it makes the process much easier when someone is off unexpectedly. It also helps your managers handle part-time and variable hours staff consistently.

If you're updating your sickness policy, a useful outline is:

1. Who The Policy Covers: State whether it applies to employees, workers, casual staff and zero-hours staff, and whether different rules apply to different groups.
2. Reporting Sickness: Set out who staff should contact, by what time, and what information they need to give.
3. Self-Certification And Fit Notes: Explain the seven-day self-certification period and when a fit note is needed.
4. SSP Eligibility: Summarise the current SSP conditions, qualifying days and average weekly earnings calculation.
5. Company Sick Pay: Say whether you offer extra sick pay, when it applies and whether it includes SSP.
6. Part-Time And Variable Hours Staff: Explain how you identify qualifying days for changing rosters.
7. Linked Absences: Explain that absences close together may be linked for SSP purposes.
8. Payroll Records: List the records you'll keep and who in the business is responsible for payroll updates.
9. Return To Work: Describe any return-to-work meeting or health and safety check, especially after longer absences.

This outline isn't a finished legal document. Your policy should be tailored to your employment contracts, payroll setup, industry and working patterns. Template policies often miss the messy parts, such as variable rosters, enhanced sick pay and who makes the final call on qualifying days.

Also check your employment contracts. Under the Employment Rights Act 1996, employees are entitled to written particulars of employment, and sick pay terms are part of the information you should cover clearly.

What Are The Common SSP Mistakes To Avoid?

The most common SSP mistakes are usually simple payroll assumptions: treating part-time staff differently, missing linked absences or using the wrong qualifying days.

Keep an eye out for these issues:

• Using the flat rate automatically: For 2026/27, SSP is the lower of £123.25 per week and 80% of average weekly earnings.
• Pro-rating the weekly SSP rate incorrectly: You don't simply pay a lower weekly rate because someone is part-time. You work out the employee's weekly SSP amount, divide it by their qualifying days and pay for eligible qualifying days.
• Assuming short sickness can never qualify: Current SSP rules can apply where the employee is sick for at least one full working day.
• Assuming zero-hours staff never qualify: They may qualify if they meet the SSP conditions.
• Forgetting contractual sick pay: Your contract or handbook may promise more than SSP, and that promise can be enforceable.
• Not keeping calculation notes: Without records, it can be hard to explain a payslip or fix a payroll error later.

If you've underpaid SSP, correct it through payroll as soon as you spot the issue and keep a note of what happened. If you've overpaid, be careful before deducting money from future wages. Deductions from wages are controlled by the Employment Rights Act 1996, and you may need a clear contractual right or the employee's agreement.

If the situation involves long-term sickness, disability, repeated absences or a possible performance management or capability process, it's worth getting advice before you make decisions about warnings, dismissal or changes to hours. SSP is only one part of the wider employment law picture.

Key Takeaways

• For 2026/27, SSP is £123.25 per week or 80% of average weekly earnings, whichever is lower.
• Part-time, casual and zero-hours staff can qualify for SSP if they meet the current conditions.
• Current SSP rules can apply where the employee is sick for at least one full working day.
• SSP is based on qualifying days, not simply the employee's total weekly hours.
• Linked sickness periods are generally periods of at least one full working day that are 8 weeks or less apart.
• Keep clear payroll records showing sickness dates, qualifying days, average earnings, the weekly SSP amount and SSP paid.

If you'd like help with your sickness policy, employment contracts and variable hours arrangements, you can reach us at 08081347754 or team@sprintlaw.co.uk for a free, no-obligations chat.