Changes to Statutory Sick Pay from 6 April 2026

Changes to Statutory Sick Pay from 6 April 2026

From 6 April 2026, important changes to Statutory Sick Pay (SSP) will come into effect, impacting all employers. These updates will affect employee eligibility, how SSP is calculated, and when payments begin.

What's Changing?

  • SSP payable from Day 1

    The previous 3 waiting days are being removed. SSP will now be payable from the first day of sickness absence.

  • All employees eligible

    The Lower Earnings Limit is being removed, meaning all employees will qualify for SSP regardless of their earnings.

  • New calculation method

    SSP will be paid at the lower of:

    • 80% of the employee’s average weekly earnings, or
    • The statutory weekly SSP rate (effective from April 2026)
What This Means for Employers
  • More employees will now qualify for SSP
  • SSP will be payable for short-term absences, including one-day absences
  • Overall SSP costs may increase due to broader eligibility and earlier payment
Important Reminder

  • SSP remains non-recoverable from HMRC

    This means employers are responsible for covering the full cost of SSP payments.

 If you have any questions about how these changes may affect your business, please contact C-Bas.

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