Statutory Sick Pay changes — what employers need to know

From 6 April 2026 the Employment Rights Act 2025 introduced changes to Statutory Sick Pay (SSP) that all employers need to be aware. 

Removal of the Lower Earnings Limit

All eligible employees are now entitled to SSP regardless of income. SSP is paid at 80% of normal weekly earnings or the weekly flat rate of £123.25, whichever is lower. 

This change means more lower paid employees will be eligible for SSP. You should be aware that this may affect employer payroll costs and employee eligibility discussions.

Removal of the waiting period 

SSP is now paid from the first full day of sickness absence, not from day 4.

Employers may see an increase in SSP claims for short-term absences.

These changes make SSP more accessible and remove barriers for lower paid employees, and apply across the United Kingdom, including Northern Ireland.

The applicable legislation depends on the date when the sickness absence began. Absences that started on or after 6 April 2026 will follow the new rules. Absences that started before 6 April 2026 will follow the previous system to determine eligibility and payment unless otherwise outlined in the legislation.

If you would like further personal advice or help, please contact our team:

📞 0161 224 3510📧 info@aminandcoaccountants.co.uk 🌐 www.aminandcoaccountants.co.uk

Expert tax advice you can trust – Amin & Co Accountants, Manchester