Statutory Sick Pay (SSP) changed meaningfully in April 2026, and it's one of the few Employment Rights Act changes that's already fully in force - not just announced. If you've got even one employee, this affects you.
The current rate
SSP is £123.25 per week as of April 2026, paid for up to 28 weeks of sickness absence. This rate increases every April, so it's worth a quick check on GOV.UK if you're reading this a while after publication.
What changed in April 2026
It's now paid from day one. Previously, an employee had to be off sick for four consecutive days before SSP kicked in, with the first three being unpaid "waiting days." That waiting period is gone - if someone's off sick, they're entitled to SSP from day one of that absence.
The lower earnings limit has been removed. Before this change, employees earning below a certain weekly threshold didn't qualify for SSP at all. Now, lower earners are covered too - they receive the lower of 80% of their average weekly earnings or the standard flat rate.
Who's eligible
- Employees classed as employed earners for National Insurance purposes
- Anyone who's been sick for at least four consecutive days (including non-working days) - this "period of incapacity for work" rule hasn't changed, only the waiting period for payment has
- Employees must tell you they're sick in line with your own reporting rules - you can require a fit note after 7 days, but not before, without good reason
What this actually means for a small business
Practically, expect this to cost slightly more than before, since you're now paying from day one instead of day four, and covering staff you previously didn't have to. It's also worth updating your absence policy and any staff handbook wording that still references the old three-day waiting period - if it's not updated, you risk a manager applying the old rule by mistake.
This is general guidance, not advice tailored to your specific situation. Employment law is genuinely fact-specific - if you want to talk through what this actually means for your business, get in touch.