When did the SSP rules change?

The Statutory Sick Pay rules changed on 6 April 2026 under the Employment Rights Act 2025. SSP is now payable from the first day of sickness absence with no waiting period. The lower earnings limit that previously excluded lower-paid workers from SSP has also been removed.

Do I still apply three waiting days before SSP starts?

No. The three waiting days no longer exist. SSP is payable from day one of sickness absence for any worker who is sick and unable to work. Any employer, contract or payroll process still referencing waiting days is applying a rule that no longer exists.

Which workers are now entitled to SSP?

Any worker who is sick and cannot work is entitled to SSP from day one, provided they satisfy the basic qualifying conditions. The lower earnings limit has been removed, so workers who were previously excluded because their earnings fell below the threshold are now entitled. Zero hours workers and part-time workers earning low amounts are included.

Can I still include a qualifying period for company sick pay?

Yes. The changes affect statutory sick pay only. If your business operates an enhanced company sick pay scheme on top of SSP, you can still apply a qualifying period or length of service requirement to the enhanced element. You cannot, however, deny workers the statutory minimum from day one.

Absence6 min read

SSP Changes April 2026: What Employers Need to Update Right Now

From 6 April 2026, Statutory Sick Pay is payable from day one with no waiting period and no lower earnings limit. Employers still running the old process are applying the wrong standard and creating tribunal exposure.

Leon Mclean

Co-founder, Birchlow · Last reviewed June 2026

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What changed on 6 April 2026 →

Which workers are now covered →

What to update in contracts and payroll →

The three waiting days have gone

Before 6 April 2026, SSP did not begin until the fourth qualifying day of sickness absence. The first three days were unpaid. That rule no longer exists. SSP is now payable from day one of sickness. Any contract, handbook or payroll configuration that refers to three waiting days is now wrong. Workers told they will not receive sick pay for the first three days of absence have been given incorrect information and may bring claims for underpaid SSP.

Statutory Sick Pay changed significantly on 6 April 2026 as part of the Employment Rights Act 2025. Two rules that had defined SSP for decades were removed: the three-day waiting period and the lower earnings limit. The result is that more workers are entitled to SSP, the entitlement begins earlier, and employers who have not updated their documentation are now applying the wrong standard to every sick day their staff take.

What changed on 6 April 2026

The waiting period has been removed. Under the old rules, the first three qualifying days of sickness absence were unpaid. SSP began on the fourth qualifying day. From 6 April 2026, SSP is payable from the first qualifying day. There are no waiting days.

The lower earnings limit has been removed. Under the old rules, a worker had to earn at least the lower earnings limit (set each April, roughly £123 per week in 2025/26) to be entitled to SSP. Workers earning below that amount received nothing. From 6 April 2026, the lower earnings limit no longer applies. Any worker who is sick and unable to work is entitled to SSP regardless of their earnings.

The rate of SSP itself has not changed. SSP remains a flat weekly rate, uprated each April in line with the government's usual schedule. The rate for 2026/27 is the current statutory rate. Check HMRC guidance for the current figure.

The maximum entitlement period has not changed. Workers can still receive SSP for a maximum of 28 weeks in any period of linked incapacity. This has not changed.

Which workers are now covered

The removal of the lower earnings limit brings a significant number of workers into SSP entitlement who were previously excluded. The most common groups affected are:

Zero hours workers. Workers who do not have a guaranteed minimum number of hours often had earnings that fell below the lower earnings limit in any given week. From April 2026 they are entitled to SSP from day one when they are sick, regardless of their earnings in the reference period.

Part-time workers on low hours. A part-time worker doing eight or ten hours per week at minimum wage may previously have earned below the lower earnings limit. They are now entitled to SSP when sick.

Casual workers and seasonal staff. Workers taken on for short periods, or workers whose earnings fluctuate significantly from week to week, were often excluded under the old rules. The earnings test no longer applies.

Workers are still required to satisfy the other basic qualifying conditions: they must be classed as an employee or worker (not genuinely self-employed), they must have been sick for at least one qualifying day, and they must follow the notification and evidence requirements in their contract or the statutory defaults.

How SSP is calculated when earnings are very low

The SSP rate is a flat weekly amount. If a worker only works part of a week, SSP is calculated on a daily rate based on their qualifying days. The calculation is: weekly SSP rate divided by the number of qualifying days in the week. HMRC guidance sets out how qualifying days work in practice.

For a worker who earns very little, SSP will in many cases exceed what they would have earned in work on a sick day. This is a known feature of the removal of the lower earnings limit and does not create a problem for the employer. You pay the statutory rate and, if eligible, reclaim the excess from HMRC through the existing rebate scheme for small employers.

What to update in contracts and payroll

Employment contracts. Any contract that states SSP begins on the fourth day of absence, or that refers to three waiting days, must be updated. Any contract that states SSP applies only to workers earning above a specified threshold must be updated. These terms are now incorrect and misleading to workers who read them.

Offer letters and written statements. If your standard offer letter includes a summary of sick pay terms, check it references the current rules. An offer letter issued after 6 April 2026 that still describes three waiting days has given the new hire incorrect information from before they started.

Staff handbooks. The sickness absence section of your handbook is likely to describe the old SSP process. Update it to reflect that SSP is payable from day one for all eligible workers.

Payroll configuration. Ensure your payroll software has been updated to remove any automatic application of the three waiting day rule. If your software applies waiting days automatically, a worker who submits a sick note from day one of absence will be underpaid. That underpayment is a claim waiting to happen.

Manager briefings. Managers who handle absence reporting and SSP administration need to know that the rules have changed. A manager who tells a sick worker they will not be paid for the first three days is giving incorrect advice that the employer may be responsible for acting on.

The exposure if you get this wrong

Workers can bring employment tribunal claims for underpaid SSP. The tribunal can award the underpaid amount plus interest. If you have been applying three waiting days since April 2026, each affected worker has a claim for the SSP they were not paid on days one to three of every sickness episode since that date.

The Fair Work Agency, which launched in April 2026, also has powers in relation to SSP compliance. Complaints to the Agency can trigger an investigation without the worker needing to issue tribunal proceedings themselves.

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