On 6 April 2026 Statutory Sick Pay changed more than it had in decades. Sections 10 to 13 of the Employment Rights Act 2025, brought into force by S.I. 2026/373, removed the waiting days and the lower earnings limit and introduced an earnings-related rate for lower earners. The changes apply across the UK — Northern Ireland had parallel amendments.
What changed, side by side
| Until 5 April 2026 | From 6 April 2026 | |
|---|---|---|
| Waiting days | First 3 qualifying days unpaid, once per linked series | None |
| Shortest absence that counts | 4 consecutive days, including non-working days | 1 day |
| Earnings condition | At least £125 a week (2025/26) | None |
| Weekly rate | £118.75 (2025/26) | Lower of £123.25 and 80% of average weekly earnings |
| Linking | Periods 8 weeks (56 days) or less apart | Unchanged |
| Maximum | 28 weeks per linked series | Unchanged |
Two of these rows are easy to miss. The first is the shortest absence. Section 152(2) of the Social Security Contributions and Benefits Act 1992 used to define a period of incapacity for work as four or more consecutive days. It now says a period of one day, or of two or more consecutive days. A Monday off with a migraine used to be invisible to SSP; now it earns a day’s SSP and can link to an absence seven weeks later.
The second is the rate. Section 157(1) now reads that the weekly rate is the lower of £123.25 and 80% of the employee’s normal weekly earnings. The 80% figure is lower than £123.25 for anyone earning less than £154.07 a week — typically part-time staff.
Worked examples
These follow GOV.UK’s own worked examples for 2026/27.
Full-time, three days off. Average weekly earnings £185. 80% is £148, more than £123.25, so the weekly rate is £123.25. With five qualifying days a week, the daily rate is £24.65. Three days off sick: £73.95.
Part-time, two days off. Average weekly earnings £145. 80% is £116, lower than £123.25, so the weekly rate is £116. With four qualifying days a week the daily rate is £29. Two days off: £58.
Six-day week. Average weekly earnings £185, rate £123.25, six qualifying days, daily rate £20.54. Four days off: £82.16.
One day, low earner. A cleaner on £100 a week who works Monday, Wednesday and Friday. 80% is £80 a week; three qualifying days gives £26.67 a day. Before April they got nothing at all.
You can check any of these with the SSP calculator, which also handles several absences at once.
Why linking matters more now
Linked periods of incapacity — any two periods 56 days or less apart — are treated as one. That has three consequences:
- One 28-week maximum across the whole linked series.
- One rate, set by earnings before the first absence in the series. GOV.UK’s guidance says the rate stays the same across the linked period even if earnings change.
- One period of entitlement, which ends after three years if absences keep linking.
Because a single day now counts, an employee with frequent short absences can build a long linked series. Keep a record of every absence, however short, with first and last days. More in linked periods of incapacity explained.
Absences that crossed 6 April 2026
S.I. 2026/373 has transitional rules for staff who were off sick over the changeover. GOV.UK summarises them in “Sickness absences that start before and end on or after 6 April 2026”:
- Waiting days. Waiting days on or before 5 April stay unpaid; any qualifying day on or after 6 April that would have been a waiting day is paid.
- Restarted absences on 4 or 5 April. If 3 days or less, pay only qualifying days from 6 April; if 4 days or more, pay from the first qualifying day of the absence.
- Rate protection. Staff earning between £125 and £154.05 a week who were already getting SSP and still off sick on 6 April get the flat £123.25 rather than 80%, until they return to work or entitlement ends. A later absence, even if linked, is paid at 80%.
- Below the old earnings limit. Staff who earned under £125 a week and were off sick on 6 April became entitled from that day — unless their absence had run unbroken since on or before 21 September 2025.
The details are on SSP waiting days rules 2026, with a worked example.
What employers should have changed
- Payroll. Waiting days off; 80% calculation on; earnings limit check removed. Test a part-time employee to be sure.
- Contracts and sickness policy. Remove references to waiting days and the £125 threshold. If you pay company sick pay, check it is still at least SSP on every day.
- Absence records. Record every day off sick with dates, including single days and weekends inside an absence.
- Reporting rules. If you have no time limit for reporting sickness, the default is 7 days. You cannot insist on a special form or in-person reporting.
Common mistakes since April
- Paying nothing for one-day absences because “SSP starts on day four”. That rule ended on 5 April 2026.
- Applying 80% to everyone. It only applies when 80% of earnings is lower than £123.25.
- Starting a fresh 28 weeks for every absence. Linked absences share one maximum.
- Rounding average weekly earnings before taking 80%. GOV.UK says not to round.
SSP is the minimum. If your contracts promise more, that promise still applies — but the statutory floor has risen for every employee on your payroll.