From 6 April 2026 there are to be some significant changes to employee entitlements to SSP. These are;
| Currently | From 6 April 2026 |
| 3 waiting days, SSP only paid from 4th day of absence | No waiting days. SSP is paid from 1st day of absence |
| SSP rate £118.75 per week | SSP rate £123.25 per week |
| If earn less than Lower Earnings Limit of £125 per week no SSP due | If earn less than £123.25, 80% of average weekly earnings payable |
With SSP being payable on day 1 of absence, this will create significant additional cost and burden to employers in processing payments. It is also likely to result in more employees taking time off sick as those who might otherwise have struggled to get into work to get paid, will now have less of an incentive to do so.
Ahead of this change employers should;
- Review employment contracts and sickness absence policies to remove any reference to the 3 day waiting period
- Ensure that payroll systems are updated
- Assess financial implications of these changes and adjust budgets accordingly
- Train line managers on the changes
- Strengthen absence management processes to ensure that repeat absentees are subject to performance management earlier.
If you are unsure how this change will affect your business please do contact our Employment Team using our online enquiry form or by calling 0345 646 0406.