14/03/2026
Important Information with regards to Statutory Sick Pay changes - what employers need to know.
From 6 April 2026, the Employment Rights Act 2025 introduces two major changes to Statutory Sick Pay (SSP):
Removal of the Lower Earnings Limit
All eligible employees will be entitled to SSP regardless of income. SSP will be paid at 80% of normal weekly earnings or the uprated weekly flat rate of £123.25, whichever is lower.
Removal of the Waiting Period
SSP will be paid from the first full day of sickness absence, not from day four.
These changes make SSP more accessible and remove barriers for lower-paid employees, and will apply across the United Kingdom, including Northern Ireland. The relevant legislation will apply as to when the sickness absence took place. Absences starting before 6 April 2026 will follow the current system to determine eligibility and payment. Absences starting on or after 6 April 2026 will use the new rules, unless otherwise outlined in legislation.
Further information can be found on our website
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