SSP Changes 2026 UK: New Sick Pay Rules, Rates & Eligibility Explained

Last Updated: April 2026

This article is based on official UK Government and ACAS guidance, updated for April 2026 SSP changes.

From 6 April 2026, new Statutory Sick Pay (SSP) rules introduced under the Employment Rights Act 2025 mark one of the biggest changes to the UK sick pay system in decades.

These new SSP rules in the UK have made sick pay more accessible and quicker to receive for workers across the country.

If you’re an employee, these changes could directly affect how much you’re paid (and when) if you fall ill.

This guide explains everything in simple terms, including SSP eligibility in 2026, how much SSP you’ll get, and what’s changed compared to previous rules.

SSP Changes 2026: Key Facts

• SSP now starts from the first day of sickness absence
• No minimum earnings requirement (Lower Earnings Limit removed)
• Paid at 80% of earnings or £123.25 per week (whichever is lower)
• Covers short absences and phased returns
• Applies across the entire UK
• Transitional rules apply for ongoing sickness cases

What Is Statutory Sick Pay (SSP)?

Statutory Sick Pay is the minimum amount employers must legally pay eligible employees when they’re off work due to illness.

• It’s paid by your employer (not the government directly)
• Some employers may offer more than SSP (check your contract)
• It usually lasts for up to 28 weeks
• Taxable as income: SSP is subject to Income Tax and National Insurance via PAYE
• Can be paid alongside Universal Credit, depending on your circumstances
• Applies to employees on PAYE, including agency workers
• Does NOT apply to the self-employed paying tax via Self Assessment

SSP is designed to provide basic financial support during sickness absence.

What Are the SSP Changes in April 2026?

The Employment Rights Act 2025 (which received Royal Assent on 18 December 2025) introduced three simultaneous and interconnected changes to SSP. These are among the most significant amendments to the SSP framework since it was first introduced in the 1980s.

1. SSP Is Now Paid From Day One

Previously, employees had to wait 3 unpaid “waiting days” before receiving SSP.

Now, SSP is paid from the first qualifying day of sickness.

This means even short illnesses can now qualify for SSP.

In simple terms, you no longer need to wait before receiving sick pay.

What ‘qualifying days’ means

Qualifying days are the days you would normally be required to work. If you work Monday to Friday and fall ill on a Wednesday, that Wednesday is one qualifying day and SSP is payable for it. Days you would not normally work, weekends for a standard 5-day worker, do not count as qualifying days and SSP is not paid for them.

2. No Minimum Earnings Requirement

Before April 2026, employees had to earn at least £125 per week (before tax) to qualify for SSP at all. Anyone earning below this Lower Earnings Limit (LEL), typically part-time workers, those on zero-hours contracts, casual staff, and many workers in the gig economy, received nothing when they were too ill to work.

From 6 April 2026, the LEL no longer applies. Eligibility for SSP is no longer conditional on how much you earn. The government estimates that approximately 1.3 million additional workers are now covered who were previously excluded.

• Part-time employees working limited hours now qualify
• Zero-hours contract workers now qualify
• Agency workers (paid via PAYE) now qualify
• Variable-hours and casual employees now qualify

3. How Is SSP Calculated in 2026?

One of the biggest changes is how SSP is calculated.

From April 2026, you’ll receive:

• 80% of your average weekly earnings (AWE)

OR

• £123.25 per week (flat rate)

You’ll get whichever is lower.

This ensures SSP reflects actual earnings while remaining capped.

In practical terms: the vast majority of employees who earned above the old LEL and now fall ill will receive the flat rate of £123.25. Only workers newly brought into scope (who earn below £154.06/week) will receive the earnings-proportional rate. Average weekly earnings (AWE) are calculated using the 8 weeks before the sickness absence began.

4. SSP Covers More Types of Absence (Including Phased Return)

If you’re returning to work gradually after illness:

• SSP is now paid for days you are still off sick, even if you work some days

Example:

You work 3 days/week during recovery → SSP is paid for the remaining 2 days.

5. SSP Available Even for Short Illnesses

Under old rules:

• You needed to be off sick for at least 4 consecutive days

Now:

• Even shorter absences may qualify (because waiting days are gone)

This aligns SSP with real-life short-term illness patterns.

SSP Changes in 2026 at a Glance

Here’s a quick comparison of SSP rules before and after April 2026:

Who Qualifies for SSP in 2026?

To qualify, you must:

• Be classed as an employee for tax (PAYE)
• Have started work with your employer
• Inform your employer of your sickness (within their rules or within 7 days)

You are not eligible if:

• You’re self-employed (paying tax via self-assessment)

Eligibility rules simplified under the Employment Rights Act 2025.

How Much Is Statutory Sick Pay in 2026?

Standard Rates (2026/27)

• £123.25 per week (maximum)
• OR 80% of your average weekly earnings

Paid for

• Qualifying days (days you normally work)

Duration

• Up to 28 weeks

AWE is usually calculated using the 8 weeks before your sickness.

How Is the Daily Rate Calculated?

Because SSP is expressed as a weekly rate but paid per qualifying day, you need to calculate a daily rate. The daily rate depends on how many qualifying days the employee has in the week. Divide the applicable weekly rate (either £123.25 or 80% of AWE) by the number of qualifying days in that week.

For example: an employee works 5 days a week and is off sick for 3 of those days. Their applicable weekly rate is £123.25 (they earn above £154.06). Daily rate = £123.25 ÷ 5 = £24.65. SSP for 3 days = £73.95.

Important: Where a calculation produces a fraction of a penny, round up to the next whole penny.

When Does SSP Start in 2026?

From 6 April 2026, SSP starts from the first qualifying day of sickness absence. There is no longer any waiting period. The old ‘Period of Incapacity for Work’ (PIW) minimum of 4 consecutive days has effectively changed: the PIW is now triggered by just one qualifying day of sickness.

Transitional Rules (Important for Ongoing Sick Leave)

If an employee’s sickness absence began before 6 April 2026 and continued beyond that date, special transitional rules apply. These rules are designed to ensure no one receives less SSP as a result of the rule change, while also preventing new entitlement from arising for very long-term absences that pre-date the reforms.

You may now qualify if:

• You previously earned below the earnings threshold
• Your sickness continued into April 2026

You can start receiving SSP from 6 April 2026 onward.

You will qualify for SSP from this date if your sickness absence started:

• on or after 22 September 2025, or
• before 21 September 2025, provided you returned to work at some point between 22 September 2025 and 5 April 2026

For these cases, average weekly earnings (AWE) should be calculated based on the period before the sickness absence (or the first absence in a linked period). Eligible employees can receive SSP at the applicable weekly rate for up to 28 weeks.

You may NOT qualify if:

• Your sickness started before 21 September 2025
• And continued without a break until April 2026

In this case, SSP eligibility only resumes after:

• Returning to work for at least 8 weeks

These rules prevent retroactive entitlement for long-term absences.

If You Were Already Receiving SSP Before 6 April 2026

Employees who were already in receipt of SSP before 6 April 2026 will move to the new rate from that date. Crucially, if the 80% earnings-linked calculation would result in them receiving less than the old flat rate, they are protected: they continue to receive the new flat rate of £123.25 per week.

This transitional protection specifically applies where the employee earns between £125 and £154.05 per week. It continues until whichever comes first: the employee returns to work, or their SSP entitlement ends (28 weeks).

Important: this protection does not carry forward into later linked absences. If an employee returns to work after 6 April 2026 and later goes off sick again in a linked period, SSP will be recalculated at 80% of their AWE for that new period.

You Were Not Receiving SSP Because of the LEL

An employee who was off sick before 6 April 2026 but did not qualify because they earned below the LEL may now become eligible from 6 April 2026. This applies if their sickness absence started:

• On or after 22 September 2025, or
• Before 22 September 2025, provided they returned to work at some point between 22 September 2025 and 5 April 2026

For these newly eligible employees, AWE is calculated based on their earnings in the period before their first day of sickness (or the first absence in a linked period). They can receive SSP at the applicable rate for up to 28 weeks from the qualifying date.

Long-Term Sickness Starting Before 21 September 2025

Employees who were continuously absent from work from before 21 September 2025, with no return to work at all between then and 5 April 2026, do not benefit from the new rules during that ongoing absence. New SSP entitlement for these individuals only arises once they have returned to work and been absent again in a separate period.

Linked Periods of Sickness

If you’re off sick multiple times for the same issue:

• Periods are “linked” if they’re 8 weeks apart or less

 In this case:

• Your original average weekly earnings are used again

This ensures consistent SSP calculations across recurring illness.

Phased Returns to Work

A phased return to work is an arrangement where an employee returns gradually, working fewer days or hours than their normal pattern, while they continue to recover from illness. Under the previous rules, SSP was not payable on partial work days, which made phased returns financially punishing.

From 6 April 2026, SSP is payable for qualifying days on which the employee is still absent, even during a phased return. This aligns SSP with real-world recovery patterns and, combined with fit note guidance that emphasises what an employee can do rather than simply signing them off entirely, supports better return-to-work outcomes.

Phased return example

An employee normally works 5 days a week. During recovery, they work 3 days and remain off sick for 2 days. SSP is payable for those 2 qualifying sick days. The employer pays SSP on the sick days and normal pay on the working days.

Fit Notes and Proof of Illness

• You can self-certify for the first 7 days
• After that, your employer may require a fit note (sick note)

Read our detailed guide on fit notes in the UK.

Employers should allow reasonable time if appointments are delayed.

Important: Proof rules remain unchanged despite SSP reforms.

What If You’re Not Eligible?

If your employer says you’re not entitled:

• They must provide a reason in writing
• Usually via an SSP1 form, a letter, or an email

You may still qualify for:

• Benefits or other financial support

Employers are legally required to explain SSP refusal.

If you believe your employer’s refusal is incorrect, you can escalate. From 7 April 2026, SSP disputes are escalated to the Fair Work Agency (not HMRC, as was previously the case). You can also contact ACAS for early conciliation if the dispute is part of a broader employment dispute.

If your contract entitles you to more than SSP and your employer is not paying it, you may have a breach of contract claim.

If your employer refuses SSP – steps to take

1. Ask for the refusal in writing, including the specific reason.
2. Check your employment contract: do you have enhanced sick pay entitlement?
3. Check your eligibility against the criteria in this guide.
4. Contact ACAS (0300 123 1100) for free, confidential advice.
5. Report to the Fair Work Agency if you believe SSP is being unlawfully withheld.
6. Consider an Employment Tribunal claim if the dispute cannot be resolved (ACAS early conciliation is required first).

The Fair Work Agency: New SSP Enforcement from 7 April 2026

One day after the SSP reforms came into force, on 7 April 2026, the UK government launched the Fair Work Agency (FWA), a new single enforcement body that represents the most significant restructuring of workplace enforcement in over a decade.

What Is the Fair Work Agency?

The FWA consolidates three previously separate enforcement bodies into a single organisation:

• HMRC’s National Minimum Wage enforcement team
• The Employment Agency Standards Inspectorate
• The Gangmasters and Labour Abuse Authority (GLAA)

The FWA is an executive agency sponsored by the Department for Business and Trade. It is led by chair Matthew Taylor and chief executive Lisa Pinney, and has an advisory board with equal representation from employer, trade union, and independent backgrounds. At launch, the FWA has over 550 inspectors.

Why Does This Matter for SSP?

Previously, SSP enforcement was fragmented and largely reactive: investigations were typically only triggered by an employee complaint. The FWA fundamentally changes this model. It can proactively investigate employers based on its own intelligence and sector risk assessments, without waiting for a worker to report a problem.

Geographic Scope of the FWA

The Fair Work Agency applies across England, Scotland, and Wales. For Northern UK, NMW enforcement transfers to the FWA immediately (as NMW is UK-wide legislation). SSP and holiday pay enforcement in Northern UK is expected to follow via secondary legislation at a later stage, subject to consent from the relevant Northern UK department.

What These Changes Mean for Employees

Key Benefits

• You get paid from day one of illness
• More workers now qualify (especially low earners)
• SSP better reflects your actual income
• Fairer treatment during phased returns

Things to Keep in Mind

• SSP is still capped (£123.25/week)
• You must follow employer reporting rules
• Payments only cover working days
• Maximum duration remains 28 weeks

Actions to Take

• Review your sickness absence policies and update any references to waiting periods or earnings thresholds.
• Check with your payroll provider to understand how the changes will impact your payroll system.
• Inform managers and employees about the updates to ensure everyone is aware of the new rules.

If you’re unsure about your SSP entitlement, check your employment contract or speak to your employer to confirm your sick pay rights.

The Statutory Sick Pay changes in April 2026 mark a major shift towards a more inclusive and realistic sick pay system in the UK.

For employees, the biggest win is simple:

You no longer have to wait or earn above a threshold to receive support when you’re unwell.

However, understanding the calculation rules, eligibility criteria, and transitional protections is key to ensuring you receive the correct entitlement.

References:

UK Government guidance on SSP changes (2026)

ACAS statutory sick pay guidance (updated April 2026)

Employment Rights Act 2025 SSP reform overview