Significant changes to Statutory Sick Pay (SSP) came into force on 6 April 2026 under the Employment Rights Act 2025.
The key changes are:
- SSP is now payable from the first full day of sickness absence, removing the previous three waiting days.
- The Lower Earnings Limit has been removed, meaning eligible employees can qualify for SSP regardless of how little they earn.
- SSP is now calculated at 80% of average weekly earnings or £123.25 per week, whichever is lower for the 2026/27 tax year.
The changes significantly extend SSP protection to lower-paid and part-time workers who may previously have earned too little to qualify.
What should employers do?
Employers should ensure that payroll systems, sickness absence policies and manager guidance have been updated to reflect the removal of both the waiting period and earnings threshold.
Organisations should also check how the changes interact with any enhanced or contractual sick-pay arrangements they already provide.
Special transitional rules apply where a period of sickness began before 6 April 2026 and continued beyond that date.
Further information: GOV.UK – Statutory Sick Pay changes
