SSP Changes April 2026

Three changes take effect from 6 April 2026 under the Employment Rights Act:

The weekly SSP rate itself remains £123.25 for 2026/27, and the maximum payment period stays at 28 weeks. What changes is who gets paid and when payment starts.

The Government estimates that approximately 1.3 million additional workers now qualify for SSP who were previously excluded by the Lower Earnings Limit.

Before April 2026, the first three qualifying days of any period of incapacity for work (PIW) were unpaid waiting days. An employee off sick on Monday, Tuesday and Wednesday would only start receiving SSP from Thursday.

From 6 April 2026, SSP is payable from the first qualifying day. The same employee now receives SSP from Monday. Over a standard five-day qualifying pattern and a one-week absence, this means five days of SSP rather than two.

### What this costs employers

The maximum additional cost per absence spell is three days of SSP: £24.65 per day × 3 = £73.95. For a workforce with frequent short absences, the annual increase can be material. Use the [SSP calculator](/ssp-calculator/) to compare costs before and after the change.

The Lower Earnings Limit (LEL) for SSP was £125 per week in 2025/26. Workers earning below this threshold received no SSP at all, regardless of how long they were sick.

From April 2026, the LEL is abolished. Every employee qualifies for SSP from day one of employment, subject only to the standard eligibility rules:

• The employee has started work.
• They are incapable of work due to sickness or disability.
• They follow the employer's notification procedure.

This means part-time workers, zero-hours staff and those on variable earnings who previously fell below £125/week now have a statutory right to sick pay. The Government estimates this brings in approximately 1.3 million additional workers.

Employers should update payroll systems that previously screened out employees below the LEL. The [employee cost calculator](/employee-cost-calculator/) can help budget for the additional cost across the workforce.

Removing the LEL without adjustment would mean some low earners receive more in SSP than they normally earn. To prevent this, a new 80% earnings cap applies.

If an employee's normal weekly earnings are below the breakeven point, SSP is capped at 80% of their normal weekly earnings instead of the standard £123.25.

### Breakeven calculation

The cap bites when 80% of weekly earnings is less than £123.25:

£123.25 ÷ 0.80 = £154.06 per week

Employees earning £154.06 or more per week receive the full £123.25 SSP rate. Below that, SSP is 80% of normal weekly earnings.

Payroll must calculate normal weekly earnings using the same averaging period as before (the relevant period ending on the last normal pay day on or before the first day of the PIW) and apply the 80% cap where it produces a lower figure than the standard rate.

The core SSP numbers for 2026/27 are:

SSP is payable for each qualifying day within the period of incapacity. Qualifying days are normally the days the employee is contracted to work. The daily rate is the weekly rate divided by the number of qualifying days in the week.

Use the [SSP calculator](/ssp-calculator/) to work through any combination of qualifying days, absence length and earnings, or the [sick pay calculator](/sick-pay-calculator/) to compare SSP with a contractual scheme.

The Employment Rights Act also establishes the Fair Work Agency (FWA), which takes over SSP enforcement from HMRC. The FWA can:

• Investigate SSP complaints from employees.
• Issue compliance notices requiring the employer to pay outstanding SSP.
• Apply financial penalties for non-compliance.
• Publish details of non-compliant employers.

Employers who have historically relied on the LEL to avoid paying SSP to low earners must now pay from day one. The FWA's remit covers all workers, not just those who raise formal complaints, so proactive compliance is the safest approach.

Keep SSP records for at least three years after the end of each tax year, including: dates of absence, qualifying days, normal weekly earnings calculations, amounts paid, and any periods where SSP was not payable with reasons.

Practical steps for compliance:

1. Update payroll software — confirm that your payroll system applies day-one SSP, removes the LEL check and applies the 80% earnings cap. Most major payroll providers have released updates for April 2026.
2. Review sick pay policies — update any policy or contract wording that references waiting days or the Lower Earnings Limit. Check whether [company sick pay](/guides/ssp-vs-company-sick-pay/) wording needs to change, especially policies that offset SSP against contractual pay.
3. Budget for additional costs — the day-one change adds up to £73.95 per short absence spell. If your workforce has high absence rates, use the [Bradford factor calculator](/bradford-factor-calculator/) to identify patterns and model the cost impact.
4. Brief managers — front-line managers need to know that all employees now qualify for SSP from day one, including those on zero-hours or low-hours contracts.
5. Check fit-note and notification procedures — the notification and evidence requirements have not changed, but more employees now trigger them. Ensure procedures are clearly documented.
6. Update SSP records — the FWA may request records. Keep absence dates, earnings calculations and payment records accessible.

The April 2026 changes apply to periods of incapacity for work (PIWs) that start on or after 6 April 2026. An employee already in a PIW that began before 6 April 2026 continues under the old rules for that spell, including any waiting days already served.

If a new PIW starts on or after 6 April 2026 and links to an earlier one (within 8 weeks), the linking rules still apply for counting the 28-week maximum, but the new spell itself has no waiting days.

Example: an employee was off sick for 10 days in March 2026, serving 3 waiting days under the old rules. They fall sick again on 20 April 2026 (within 8 weeks). The new absence is day-one SSP under the new rules, and the 28-week clock continues from where it left off.

From 6 April 2026: SSP is payable from day one with no waiting days, every employee qualifies regardless of earnings, and low earners receive 80% of their normal weekly pay instead of the full £123.25. The weekly rate and 28-week maximum are unchanged.

Employers should update payroll, policies and budgets now. The [SSP calculator](/ssp-calculator/) models the new rules, the [how to calculate SSP guide](/guides/how-to-calculate-statutory-sick-pay/) explains the step-by-step method, and the [SSP vs company sick pay guide](/guides/ssp-vs-company-sick-pay/) covers how contractual enhancements interact with the statutory minimum.