Employment law insights

Changes to Statutory Sick Pay

From 6 April 2026, Statutory Sick Pay (SSP) will be payable from the first day of illness, rather than from the fourth day.

The lower earnings limit (i.e. the minimum average weekly earnings an employee must receive to qualify for SSP, currently £125 per week) will also be removed. Therefore, all eligible employees will be entitled to SSP, regardless of their earnings.

The Government estimates this will mean more than one million additional workers will be entitled to receive SSP, as both part-time workers and casual workers will now have entitlement as a result of the lower earning limit being removed.

Calculations of SSP will be based on the lower of:

- 80% of an employee’s average weekly earnings; or

- the updated weekly flat rate of £123.25.

Employers should check with their payroll providers that their systems are up to date, and check company policies/ template contracts to ensure they are up to date.