SSP waiting days rules 2026
Until 5 April 2026 the first three qualifying days of sickness were unpaid. From 6 April 2026 there are no waiting days. Here is how each rule works, what happened to absences that crossed the date, and a calculator that applies both.
Rules checked 25 October 2026 against the sources at the foot of this page.
Old rules and new rules
| Up to 5 April 2026 | From 6 April 2026 | |
|---|---|---|
| Waiting days | First 3 qualifying days unpaid, once per linked series | None — paid from the first qualifying day |
| Shortest absence that counts | 4 consecutive days (including non-working days) | 1 day |
| Earnings condition | Average weekly earnings at least £125 (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 |
Absences that crossed 6 April 2026
- Waiting days split by the date. Waiting days on or before 5 April stay unpaid; a qualifying day on or after 6 April that would have been a waiting day is paid (S.I. 2026/373 reg 3).
- Absences restarting on 4 or 5 April. GOV.UK: if 3 days or less, SSP is paid only for qualifying days from 6 April; if 4 days or more, SSP is paid from the first qualifying day of the absence.
- Rate protection. Employees earning £125–£154.05 a week who were already receiving SSP and still off on 6 April were paid the flat £123.25 rather than 80% until they returned to work. A later linked absence is paid at 80% (regs 3–4).
- Earnings under £125. Entitlement was treated as starting on 6 April 2026, unless the absence had run unbroken since on or before 21 September 2025 (reg 5).
Worked example across the change
A Monday-to-Friday employee earning £410.00 a week has four absences in 2026:
| Absence | Counts as a period? | Linked |
|---|---|---|
| Mon, 2 Feb 2026 – Fri, 6 Feb 2026 | Yes (5 days) | First — waiting days Mon–Wed |
| Thu, 12 Mar 2026 – Fri, 13 Mar 2026 | No — 2 days, before 6 April | Ignored |
| Thu, 2 Apr 2026 – Fri, 10 Apr 2026 | Yes | Linked to February (54 days apart) — no new waiting days |
| Mon, 18 May 2026 | Yes — one day counts after 6 April | Linked (37 days apart) |
Total SSP: £242.90 over 10 paid days, with 3 waiting days. Load the example into the calculator below to see each day.
Gross pay over the 8 weeks before the first linked absence, divided into weeks. Leave blank if it is clearly over £154.07.
Sickness absences
Enter every absence, however short, including weekends and days off inside it. From 6 April 2026 even one day counts and can link to a later absence.
Frequently asked questions
Are there still SSP waiting days?
No. Waiting days were abolished from 6 April 2026 by the Employment Rights Act 2025 (s.10, commenced by S.I. 2026/373). SSP is paid from the first qualifying day of sickness.
What happens to an absence that started before 6 April 2026?
Waiting days served on or before 5 April 2026 stay unpaid. Any qualifying day on or after 6 April 2026 that would have been a waiting day is paid. Everyone already on SSP moved to the new £123.25 rate on 6 April.
Do linked absences serve new waiting days?
They never did: under the old rules waiting days were served once per linked series. Since 6 April 2026 there are none at all.
What about employees who earned under £125?
They were not entitled before 6 April 2026. If they were still off sick on 6 April 2026, a new entitlement started that day at 80% of their earnings (or £123.25 if lower) — unless the absence had run unbroken since on or before 21 September 2025.
Sources
- S.I. 2026/373 — Commencement No. 3 and Transitional Provisions (regs 3–5)
- Employment Rights Act 2025, section 10
- Social Security Contributions and Benefits Act 1992, s.155 (as amended)
- GOV.UK — Sickness absences that start before and end on or after 6 April 2026 (published 18 March 2026)
- Acas — Employment Rights Act 2025
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