Statutory Sick Pay Changes from April 2026 – What Employers Need to Know

From 6 April 2026, new legislation will introduce important changes to Statutory Sick Pay (SSP). Employers will need to ensure payroll systems and processes are updated.

What’s Changing?

1. Lower Earnings Limit Removed

   
   

Currently, only employees earning above a certain threshold qualify for SSP. From April 2026, all employees will be eligible, regardless of income. SSP will be 80% of normal weekly earnings or the weekly flat rate of £123.25, whichever is lower.

2. Waiting Period Removed

At present, SSP is paid from day 4 of sickness absence. From 6 April 2026, SSP will be paid from the first full day of absence, making it easier for employees to access support when they’re unwell, but creating more of a burden for employers.

When Do the New Rules Apply?

• Absences starting before 6 April 2026: Current SSP rules apply.

• Absences starting on or after 6 April 2026: The new rules apply.

These changes apply across the UK, including Northern Ireland.

What Employers Should Do

• Check payroll systems: Ensure your payroll provider or software is ready to operate the new SSP rules.

• Prepare for questions: Employees may ask about eligibility and payment start dates.

If you need help, please contact our payroll manager, Anne, for advice.  Our payroll team are here to help.

Further reading:  https://www.business.gov.uk/campaign/employment-changes/