Significant changes are coming to Statutory Sick Pay (SSP) on the 6th April 2026! This is designed to make the system fairer and more accessible for employees across the United Kingdom. These reforms represent one of the most notable updates to sick pay entitlement in recent years and will have important implications for both employers and employees.
Let’s take a closer look at what is changing and what it means in practice.
Removal of the Lower Earnings Limit
One of the most impactful updates is the removal of the Lower Earnings Limit (LEL) for SSP eligibility. Under the current system, employees must earn above a specified threshold to qualify for Statutory Sick Pay. From 6th April 2026, this barrier will be removed.
How SSP Will Be Calculated
Under the new rules, SSP will be paid at:
- 80% of an employee’s normal weekly earnings, or
- The uprated weekly flat rate of £123.25,
whichever is lower.
By widening eligibility, the updated system helps ensure that financial support during illness is not restricted by income level.
Removal of the Waiting Period
Another key reform is the removal of the SSP waiting period. Currently, SSP is typically payable from the fourth qualifying day of sickness absence. From 6th April 2026, SSP will be payable from the first full day of sickness absence. This adjustment provides earlier financial support when employees are unwell.
Transitional Rules: What Employers Must Watch
As with most legislative updates, transitional provisions will apply. Eligibility and payment will depend on when the sickness absence began:
- Absences starting before 6th April 2026
→ The current SSP system will apply.
- Absences starting on or after 6th April 2026
→ The new SSP rules will apply.
Unless otherwise specified in legislation, the determining factor will be the start date of the sickness absence, not when payments are processed.
Why This Is Important
Employers will need to ensure:
- Payroll systems are updated
- Policies reflect the correct rules
- Managers understand the distinction
Failure to apply the correct framework could lead to compliance risks.
Final Thoughts
The upcoming changes to Statutory Sick Pay mark a clear shift towards inclusivity and early support for employees experiencing illness. By removing long-standing barriers and accelerating payment, the revised SSP system aims to better protect workers while promoting healthier workplace practices. As April approaches, proactive preparation will be essential for employers to ensure smooth implementation and compliance.
