What changed on 6 April 2026
If you last looked at Statutory Sick Pay a couple of years ago, two of the rules you remember have gone. The Employment Rights Act 2025 made both changes, and they took effect on 6 April 2026 (source: The Employment Rights Act 2025 (Commencement No. 3) Regulations 2026).
- The three waiting days are gone. SSP used to start on the fourth day of sickness. It now starts on the first qualifying day.
- The Lower Earnings Limit test is gone. Employees used to need weekly earnings above a threshold to qualify at all. That threshold no longer applies to SSP, so lower-paid and part-time staff who were previously excluded are now entitled.
If your sickness policy still mentions waiting days or a minimum-earnings test, it is out of date and will be underpaying people.
How much SSP is due
Since April 2026, SSP is the lower of two figures: the flat weekly rate of £123.25, or 80% of the employee's average weekly earnings (source: GOV.UK — Rates and thresholds for employers 2026 to 2027; ACAS — Statutory sick pay).
In practice that means anyone earning roughly £154 a week or more gets the flat £123.25. Below that, they get 80% of what they actually earn. Someone on £120 a week, who would have got nothing at all under the old rules, now gets £96.
Average weekly earnings are worked out over the 8 weeks before the absence began, using gross pay before tax.
Working out the daily rate
SSP is set as a weekly figure but paid for the days someone would normally have worked — their qualifying days. To get the daily rate, divide the weekly rate by the number of qualifying days in the week. Someone on a five-day week with the full flat rate gets £123.25 ÷ 5 = £24.65 per qualifying day.
This is why two people off sick for the same calendar week can receive different amounts: a three-day-a-week worker has fewer qualifying days, so fewer days are payable, though each day is worth more.
How long SSP lasts
SSP runs for a maximum of 28 weeks in any one period of incapacity (source: GOV.UK — Statutory Sick Pay). If someone is still off after that, you should issue form SSP1 so they can claim other support such as Universal Credit or Employment and Support Allowance.
Linked periods matter here. If someone has repeated absences of four or more days each, and the gaps between them are eight weeks or less, those absences link together and count towards the same 28 weeks.
The bits people get wrong
Company sick pay is separate. SSP is a legal minimum, not a ceiling. If your contract promises full pay for the first month of sickness, you pay that — SSP is usually absorbed into it rather than paid on top.
Fit notes. Employees can self-certify for the first seven calendar days. After that you can ask for a fit note from a GP or other healthcare professional. You cannot withhold SSP simply because a fit note arrived late, if the absence itself is genuine.
Part-time and irregular staff. Now that the earnings threshold has gone, casual and zero-hours staff with genuine employee status are far more likely to qualify. Do not assume they are excluded.
Transitional protection. Workers earning between £125 and £154.05 a week who were already receiving SSP for a continuous absence that began before 6 April 2026 keep the flat rate rather than dropping to 80% of their earnings (source: ACAS).
Keep the records. HMRC can ask you to show how you calculated SSP. Keeping a dated record of the absence, the qualifying days and the rate used takes seconds at the time and saves an afternoon later.
Sources
- GOV.UK — Statutory Sick Pay (SSP)
- GOV.UK — Rates and thresholds for employers: 2026 to 2027
- ACAS — Statutory sick pay
- The Employment Rights Act 2025 (Commencement No. 3 and Transitional Provisions) Regulations 2026
Rates checked 31 August 2026 and reviewed each February when HMRC publishes the new tax year's figures. This page is general guidance, not legal advice.