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Significant changes to Statutory Sick Pay (SSP) will take effect from 6th April 2026. These reforms are part of the wider Employment Rights Act 2025 and designed to extend SSP entitlement, simplify eligibility and offer greater financial security to workers.

What is changing from 6th April 2026?

• SSP becomes payable from the first day of sickness, with the current three-day waiting period  abolished
• The Lower Earnings Limit (LEL) is removed and all employees will qualify regardless of their earnings 
• A new method for calculating SSP - the lower of 80% of the AWE or the statutory flat rate
• New rules on linked periods of sickness 
• Transitional rules for employees off sick before 6th April

What employers need to do now?

With these changes only weeks away, employers should begin preparing by:

• Reviewing and updating sickness absence policies and employee handbooks
• Updating employment contracts where SSP rules are referenced
• Checking with payroll providers that systems will be updated for the new calculation rules
• Budgeting for likely increased SSP costs 

Early preparation will help ensure compliance and reduce the risk of payroll issues come April.

Learn more - attend our 2026 SSP training...

For a clear, expert-led explanation of the new SSP rules and guidance on practical implementation, join our dedicated course: Statutory Sick Pay & the 2026 Reforms.

This course explains the reforms in detail, shows how to apply the new calculations, and outlines the transitional arrangements employers must be ready for.