28/04/2026
Statutory Sick Pay changes — what employers need to know
From 6 April 2026 the Employment Rights Act 2025 introduced changes to Statutory Sick Pay (SSP) that affect most employers.
Removal of the Lower Earnings Limit
All eligible employees are now entitled to SSP regardless of income. SSP is paid at 80% of normal weekly earnings or the weekly flat rate of £123.25, whichever is lower.
Removal of the waiting period
SSP is now paid from the first full day of sickness absence, not from day four.
These changes make SSP more accessible, remove barriers for lower-paid employees, and apply across the United Kingdom, including Northern Ireland. The relevant legislation applies based on when the sickness absence started.