How does statutory sick pay work from April 2026?
Since 6 April 2026, statutory sick pay (SSP) is payable from the first full day of sickness absence and no longer depends on earning above the Lower Earnings Limit. The 2026 to 2027 weekly rate is £123.25 or 80% of the employee's average weekly earnings, whichever is lower, for up to 28 weeks.
What changed on 6 April 2026
The Employment Rights Act 2025 removed the Lower Earnings Limit and the waiting period for SSP from 6 April 2026. GOV.UK confirms SSP is now available to all eligible employees regardless of their earnings and is payable from the first full day of sickness absence.
Lower earners now receive 80% of their average weekly earnings where that is less than the flat rate of £123.25. GOV.UK has transitional guidance for absences that started before 6 April 2026.
Who qualifies
- Employees who have an employment contract and have done some work under it.
- They must be sick for at least one full working day; a day is not a sick day if they worked a minute or more before going home.
- They must give notice within the employer's time limit, or 7 days if none is set.
- Exceptions include employees getting Statutory Maternity Pay or Maternity Allowance and those who have already received 28 weeks of SSP.
Paying and recording SSP
SSP is paid for qualifying days (the days the employee normally works) through payroll, with tax and National Insurance deducted. Absences of at least one full working day that are 8 weeks or less apart are linked. Employers can only ask for a fit note after more than 7 days in a row off, including non-working days.
Employers cannot recover SSP from HMRC. If an employee does not qualify, the employer must send form SSP1 within 7 days of their first day off sick. Statutory annual leave keeps accruing during sick leave.
The law
“The weekly rate of statutory sick pay that an employer must pay to an employee is the lower of…”
“The entitlement limit is an amount equal to 28 times the weekly rate…”
Sources
- Statutory Sick Pay (SSP): employer guide · GOV.UK
- Sickness absences that start before and end on or after 6 April 2026 · GOV.UK
- Rates and thresholds for employers 2026 to 2027 · GOV.UK
- Plan to Make Work Pay and Employment Rights Act: timeline update · GOV.UK
- Sick pay entitlement · Acas
General information for employers in Great Britain, not legal advice. Check the official sources for your situation.
- SSP Lower Earnings Limit and waiting days removed; SSP payable from the first full day of sickness
Future dates are expected dates and depend on Parliament.
What employers can do
- Update the sickness absence policy and contracts to remove any reference to waiting days or a minimum earnings threshold.
- Check payroll applies the lower of £123.25 or 80% of average weekly earnings.
- Tell staff how and by when to report sickness.
- Track linked periods and the 28-week maximum for each employee.
- Issue form SSP1 on time when SSP is not payable or is ending.
- Keep sickness absence records in case HMRC needs to see them.
Related answers
- How should employers manage long-term sickness absence? Employers should keep in touch as agreed with the employee, get medical evidence such as an occupational health assessment or, with consent, a GP report, consider whether the employee is disabled and make reasonable adjustments, and explore a phased return or role changes. GOV.UK and Acas describe dismissal for ill health as a last resort after a fair process.
- How should employers calculate holiday pay, including for irregular hours? Workers get a week's pay for each week of statutory leave, usually averaged over the previous 52 paid weeks where pay varies. For irregular-hours and part-year workers, leave accrues at 12.07% of hours worked in each pay period, and all their leave is paid at their 'normal' rate.
- What is changing under the Employment Rights Act 2025, and when? The Employment Rights Act 2025 is being brought in by phases. Day-one paternity and parental leave, sick pay changes and six-month tribunal time limits already apply. Next come the stronger harassment duties on 30 October 2026, a six-month unfair dismissal qualifying period from 1 January 2027 and fire and rehire protections in March 2027. Future dates remain subject to Parliament.