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In April 2026, the Statutory Sick Pay (SSP) rules are changing. These changes are being brought in under the Employment Rights Act 2025 and will have a significant effect on both employers and employees.  

So, what is changing?

• SSP will be payable from day one

Employees currently have to wait for their fourth day of sickness to be entitled to SSP. From 5^th April 2026, the 3-day waiting period is going and employees will be entitled to SSP from their first full day of sickness.

• Removal of the Lower Earnings Limit

Currently, employees must earn at least a certain amount each week, known as the “Lower Earnings Limit”, to qualify for SSP. The Lower Earnings Limit is currently around £125.

This threshold will disappear in April meaning that all employees can qualify for SSP regardless of how little they earn. This includes part-time and casual or zero-hours staff.  

• A new method of calculating SSP

SSP is currently paid at a flat rate to everyone who qualifies. The rate is currently £118.75 which is payable for up to 28 weeks.

The flat statutory rate will be going in April and SSP will be calculated as the lower of:

• 80% of the employee’s average weekly earnings, or
• the statutory SSP flat rate, which for 2026-27 will be £123.25 per week.

That means, for higher earners, SSP might look similar to now, but for many lower-paid workers it will be a decent proportion of their usual pay.

Key Implications for Employers

Employers will need to look at their HR and payroll systems to ensure they comply with these changes. They will need to:

• Ensure their payroll and IT systems are updated to remove any code that starts SSP from day 4, to build in the new 80% of earnings calculation and cap logic, and to apply the new statutory rate (£123.25) from April 2026.

• Contracts, handbooks and absence policies will need updating to reflect eligibility without the earnings threshold, SSP from day one, and possibly the employer’s process for absence and certification.

Clear communication with staff about their entitlements will help manage expectations and avoid disputes down the line.

If you would like a discussion about your employment rights, or those of your staff you can contact Kim Cross on 01945 898090 or email This email address is being protected from spambots. You need JavaScript enabled to view it..