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UK EMPLOYMENT GUIDE

Statutory sick pay after the April 2026 changes

On 6 April 2026 statutory sick pay stopped being something most short absences never reached. The waiting days went, the earnings threshold went, and for employers of part-time and lower-paid staff the arithmetic of a one-day absence changed completely.

Key takeaways

  • Since 6 April 2026 statutory sick pay is payable from the first day of sickness — the three waiting days are gone
  • The Lower Earnings Limit has been abolished, so around 1.3 million low-paid employees now qualify who previously got nothing
  • SSP is the lower of £123.25 a week or 80% of the employee’s average weekly earnings, for up to 28 weeks
  • Day-one SSP means a single short absence is now a payroll event, not just a cover problem
  • Part-time and lower-paid staff are the group most affected, so shift-based teams feel this change more than office employers

What changed on 6 April 2026

Rule Before From 6 April 2026
When SSP startsDay 4 — three unpaid waiting days Day 1
Earnings thresholdHad to earn at least the Lower Earnings Limit No threshold — all employees qualify
The rateFlat weekly rate Lower of £123.25 or 80% of average weekly earnings
Maximum duration28 weeks28 weeks (unchanged)

Around 1.3 million employees previously received no statutory sick pay at all because they earned below the Lower Earnings Limit. Many more lost income on short absences because of the waiting days. Both gaps are now closed.

Why this lands hardest on rota-based employers

Office employers with contractual sick pay barely notice this change — they were already paying from day one. The employers who feel it are the ones whose staff are part-time, lower-paid, and absent a shift at a time rather than a fortnight at a time.

Under the old rules a two-day absence produced no SSP at all. It now produces two days of it, on top of the cost of covering the shift. Nothing about that is unreasonable — but it does mean short-term absence has become a line in the payroll rather than purely a scheduling headache, and it is worth knowing what yours actually costs.

The practical consequence

Sickness now has to be recorded accurately from the first day, per person, per absence — for payroll, not just for cover. If your absence record is a note in a group chat or a blank cell on a printed rota, that is now a payroll accuracy problem as well as a management one.

Recording absence so it survives a query

Three things need to be recoverable months later: which days someone was absent, whether it was sickness or something else, and what their average weekly earnings were at the time. The first two come from a consistent absence code on the rota. The third comes from the pay record.

This is the same data the 52-week holiday pay average depends on, which is why employers who have their hours data in order find both calculations straightforward and everyone else finds both painful. Leave and absence management keeps the record against the employee, and clocked hours give you the earnings history behind the 80% calculation.

Monitoring absence without creating a legal problem

Day-one SSP makes short, frequent absence more visible and more expensive, which pushes employers towards absence triggers. The Bradford Factor is the usual tool, and it is worth reading how it works — and where applying it mechanically creates discrimination risk — before adopting it. Where absence becomes a performance conversation, probation and performance reviews covers the difference between conduct and capability, and your reporting rules belong in the staff handbook.

Know what absence actually costs you

Record sickness against the shift it affected, keep the pay history the calculation needs, and export clean figures to payroll.

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Important disclaimer General information only – not legal advice

This guide summarises statutory sick pay as it generally applies following the changes that took effect on 6 April 2026, and is not legal or payroll advice. Eligibility and the average-earnings calculation depend on individual circumstances. Check GOV.UK or take advice before relying on it for a specific case. It does not constitute legal, HR, or professional advice and should not be relied on as a substitute for advice specific to your business, workforce, or circumstances.

FAQ

Statutory sick pay questions

  • Two things, both from the Employment Rights Act 2025. The three waiting days were removed, so SSP is payable from the first day of sickness absence. And the Lower Earnings Limit was abolished, so employees qualify regardless of how much they earn. Alongside that, the rate became the lower of the flat weekly rate or 80% of average weekly earnings.
  • No. SSP is now payable from day one of the absence. Any payroll rule, policy document or system setting that still applies three unpaid waiting days is out of date and will underpay.
  • Employees earning below the old Lower Earnings Limit — around 1.3 million people, disproportionately part-time and disproportionately women. If you employ people on short or variable hours, a meaningful part of your team may have become eligible in April 2026.