Statutory Sick Pay (SSP) changed significantly from 6 April 2026, giving more employees access to sick pay from the first day they are off work.
For employers, this means payroll processes and absence procedures may need reviewing to make sure employees are paid correctly.
Who qualifies for SSP?
Eligible employees no longer need to serve waiting days before SSP starts, and the lower earnings threshold has been removed from the main entitlement rules from 6 April 2026.
That means an employee who meets the qualifying conditions can now receive SSP from the first qualifying day of sickness absence.
How much is SSP?
From 6 April 2026, SSP is based on 80% of an employee's average weekly earnings or the weekly flat rate set by the government, whichever is lower.
Payroll software should calculate the correct amount automatically, but employers still need to ensure sickness is recorded properly and the employee meets the qualifying conditions.
What should employers do?
Good record keeping is more important than ever.
Employers should:
- Record sickness absence accurately.
- Check employees meet the qualifying conditions.
- Ensure payroll software is up to date.
- Keep appropriate records of SSP payments.
- Review sickness policies so they reflect the current rules.
What if an employee does not qualify?
Not every employee will qualify for Statutory Sick Pay.
Where SSP cannot be paid, employers should explain why and provide any information the employee needs about their position.
Where can I find the official guidance?
Use the latest government guidance here:
- Statutory Sick Pay (SSP): employer guide
- Sickness absences that start before and end on or after 6 April 2026
Need some help?
Statutory Sick Pay can still be complicated, especially where employees have irregular working patterns or linked absences.
If you want a second pair of eyes on how you are handling sickness pay, get in touch with us or use our Payroll Helper for a quick starting point.