Statutory sick pay entitlement for your employees has change from April 2026.
The reforms are part of the wider Employment Rights Bill, which aims to improve support for employees with health conditions and reduce barriers to returning to work.
Previously an employee needed to earn at least £125 per week to qualify for Statutory Sick Pay.
One of the most important statutory sick pay changes from April 2026 is the removal of this lower earnings limit.
This will allow many lower-paid and part-time workers to qualify for SSP for the first time. This change could significantly increase the number of employees eligible for sick pay.
Prior to April 2026, employees would not receive SSP during the first three days of sickness absence. These days were known as “waiting days”.
From April 2026 the waiting period has been removed, and employees will be entitled to SSP from the first day an employee is off work due to illness.
This change will provide employees with earlier financial support when they are unable to work.
You will need to report all sickness absence to your payroll provider, so that SSP can be correctly calculated for your employees.
This should be sent in along with your timesheets, and include both the dates of the absence and the details of the rota that the staff member should have been working in the week of the absence.
For example.
If your employee was sick on April 14th you would need to send in the rota for the week 13th to 19th April and highlight the day the employee was absent.
Rota for week:
Monday 13th April 5 hours
Tuesday 14th April 5 hours (sick)
Wednesday 15th April 4 hour
Thursday 16th April 0 hours
Friday 17th April 0 hours
Saturday 18th April 0 hours
Sunday 19th April 0 hours
The new SSP rate is £123.25 per week or 80% of average weekly earnings – whichever is lower.
Removing eligibility thresholds and waiting days means more employees will qualify for SSP and payments may begin earlier.
If your employee is absent due to sickness and you are worried about how this may affect your direct payment, please contact your funding body, and ask for guidance on contingency funding due to staff sickness absence.
Photo by Gustavo Fring