From 6 April 2026, the UK will introduce the most significant overhaul of Statutory Sick Pay (SSP) in more than four decades. These reforms take effect under the Employment Rights Act 2025, and will impact employers of all sizes—particularly those with part‑time, low‑paid, or irregular‑hours workforces.
- SSP Becomes Payable From Day One
SSP will be paid from the first full qualifying day of sickness absence. Waiting days are abolished. - The Lower Earnings Limit (LEL) Is Being Abolished
All employees will qualify for SSP regardless of earnings. - New SSP Payment Calculation Method
SSP will be paid at the lower of 80% of AWE or £123.25 per week. - Linked Periods of Sickness
Linked periods continue with revised rules. - Phased Return to Work
SSP may still apply on sickness days during phased return - Transitional Rules
Special rules apply to absences spanning 6 April 2026. - What Employers Must Do
Update policies, prepare payroll, and communicate changes.
