This guide explains the upcoming changes to Statutory Sick Pay (SSP), how they apply, and what to do when an employee’s sickness absence begins before and continues on or after 6 April 2026.
Changes to SSP from 6 April 2026
From this date, SSP will:
- Be available to all eligible employees, regardless of earnings
- Be paid from the first full day of sickness (no waiting days)
- Be paid at 80% of average weekly earnings (AWE) or £123.25 per week, whichever is lower
What You Should Do Before 6 April 2026
To prepare:
- Review and update your sickness absence policies
- Check your payroll system or provider is ready
- Communicate the changes to employees
How the Changes Apply to Ongoing Sickness Absences
Employees Previously Below the Lower Earnings Limit (LEL)
Employees who were not entitled to SSP before 6 April 2026 because they earned below the LEL may now qualify.
They will be entitled to SSP from 6 April 2026 if their sickness absence:
- Started on or after 22 September 2025, or
- Started before 21 September 2025, but included a return or returns to work between 22 September 2025 and 5 April 2026
For these employees:
- Calculate AWE based on earnings before the sickness absence (or first linked absence)
- SSP can be paid for up to 28 weeks
They will not qualify if:
- Their sickness absence started on or before 21 September 2025 and continued without any break through to 5 April 2026
In this case, entitlement only restarts after they return to work for at least 8 weeks.
Employees in Waiting Days on 6 April 2026
If an employee was serving waiting days under the old rules:
- Waiting days no longer apply from 6 April 2026
- SSP is not payable for waiting days before that date
Employees Restarting Sickness Around 6 April 2026
Some employees may:
- Have been off sick
- Returned to work
- Then gone off sick again on 4 or 5 April 2026
If the new absence continues beyond 6 April 2026:
- 3 days or less: SSP is only paid for qualifying days on or after 6 April
- 4 days or more: SSP is paid from the first day of the restarted absence
Employees Already Receiving SSP Before 6 April 2026
From 6 April 2026:
- Employees should be paid the new SSP rate
If their AWE would result in a lower SSP amount:
- They should instead receive the flat rate (£123.25)
This applies if the employee:
- Earns between £125 and £154.05 per week, and
- Was already receiving SSP and remains off sick on 6 April 2026
This arrangement continues until:
- They return to work, or
- Their SSP entitlement ends
If they later go off sick again after returning to work:
- SSP will be paid at 80% of AWE, even if the absence is linked