19th February 2026
Statutory Sick Pay – welcome changes coming in April
HMRC have recently released information on two major changes to Statutory Sick Pay (SSP) that come in to force from 6 April 2026 through the Employment Rights Act 2025.
Removal of the Lower Earnings Limit
Form 6 April all eligible employees will be entitled to SSP regardless of their income. SSP will be paid at 80% of normal weekly earnings or the new weekly flat rate of £123.25, whichever is lower.
Prior to this change being enacted low paid employees have often been unable to meet the eligibility criteria for SSP. Under the old rules you are not eligible for SSP if your normal weekly earnings are below the lower earnings limit for National Insurance Contributions, which is currently £125 per week. This change will mean that up to 1.3 million more low paid employees will qualify for SSP.
Removal of the Waiting Period
SSP will be paid from the first full day of sickness absence, not from day four as it currently is. This removes the financial burden of being off work sick for one, two or three days which previously would have been unpaid.
These changes make SSP more accessible and remove barriers for lower-paid employees, and will apply across the United Kingdom, including Northern Ireland.
The relevant legislation will apply when the sickness absence actually takes place. Absences starting before 6 April 2026 will follow the current system to determine eligibility and payment. Absences starting on or after 6 April 2026 will use the new rules, unless otherwise outlined in legislation.
We are here to help
We know it can be difficult to work out what financial support is available for your family and to interpret how changes may mean for you. We want to make sure all families are receiving everything they are entitled to. For free, impartial and confidential advice, contact our Family Benefits Advice Service on fbas@employersforchildcare.org.