The government has announced two major changes to Statutory Sick Pay (SSP) set to take effect from 6 April 2026.
Currently, SSP is only paid from the fourth day of sickness, leaving the first three days unpaid unless an employee receives enhanced sick pay. From April, this three-day waiting period will be removed, making SSP payable from the first day of sickness, provided other eligibility conditions are met.
In addition, the current minimum earnings requirement of £123 per week (2025/26 rate) will be abolished. This change means all employees who meet the other qualifying conditions – such as being off work due to illness for at least four consecutive days- will be eligible for SSP, regardless of their earnings.
A spokesperson from Stallard Kane, specialists in HR and compliance, commented: “It is important for all employers to understand what these changes, which come into effect next month, mean in practice not only for their employees, but also for their policies, budgets, and compliance obligations.”
What do these changes mean for employers?
+ Increased sick pay liability: employers will potentially pay more in SSP, as it will begin from Day 1 of absence rather than Day 4.
+ More employees will qualify: with the LEL removed, even those working limited hours or on very low incomes, who were previously ineligible, will now be entitled to SSP.
+ Greater emphasis on absence management: employers will need to ensure that absence reporting procedures are robust, as accurate records will be crucial for compliance and payroll. Prompt and clear recording of the start date of absence is essential to ensure SSP is paid correctly from Day 1.
+ Possible impact on Enhanced Sick Pay schemes: if employers are offering contractual sick pay, the interaction between enhanced policies and the new SSP rules should be reviewed; policies may need to be realigned to ensure they are not inadvertently overpaying or duplicating entitlement.
Stallard Kane’s spokesperson continued: “Employers should ensure their absence, sick pay, and employee conduct policies are fully compliant with the new SSP rules and tailored to the relevant business context. Employment law updates can quickly become a burden for businesses, but specialist help is available, if needed.”