Statutory Sick Pay Changes 6th April 2026
From 6th April 2026 there will be two changes to Statutory Sick Pay (SSP):
Removal of the Lower Earnings Limit and Removal of the Waiting Period. Carry on reading the points below to find out how this will effect you as an employer:
When will employees be entitled to SSP?
This now means that all eligible employees will be entitled to SSP, regardless of how much they earn.
How much will SSP be?
It will be the lower of: 80% of normal weekly earnings or the flat rate of £123.25 per week.
When will SSP be paid from?
There are no longer waiting days. SSP will be paid from the first full day of sickness.
Why are these changes happening?
To make SSP more accessible to lower-paid employees.
When do the new rules apply?
From 6th April 2026; SSP starting before this date will follow the previous rules.
Can I claim back SSP as an employer?
No, SSP is now at the full cost of the employer.