One of the imminent changes under the Employment Rights Act 2025 affects statutory sick pay (SSP). The Government have now published the enabling regulations, just in time for the changes coming into force on 6th April.
From 6 April 2026, the following changes will apply to SPP:
- SSP becomes payable from day 1 of sickness absence, instead of day 4.
The current position is that employees must be off sick for 4 consecutive days to qualify for SSP, with the first 3 days being “waiting days”. As of 6 April, employees will be eligible for SSP from the very first day they are off sick.
- The lower earnings limit will be removed meaning all eligible employees will be entitled to SSP regardless of their earnings.
- The amount of SSP payable will be the lower of the statutory rate (increasing to £123.25 per week) and 80% of the employee’s normal weekly earnings.
What does this mean in practice?
The effect is likely to be increased sickness absence. Employees may be less inclined to push through any minor illness in the knowledge they will be paid SSP from day 1 of their absence. This makes it even more important for Employers to monitor sickness absence and track any patterns.
Transitional Provisions
The Regulations set out transitional provisions for those employees who are serving waiting days before 6th April which include:
- As of 6th April, the waiting days will cease to apply, and the employee will become eligible for SSP at that time. They will not be paid in respect of waiting days before 6th April.
- For an employee already receiving SSP before 6th April who continues to be off sick on or after 6th April, they should be paid the new rate of SSP from the 6th.
- An employee not entitled to SSP due to earning below the Lower Earnings Limit (LEL) may be entitled to SSP from 6 April 2026 if their sickness started on or:
- After 22 September 2025
- Before 21 September 2025 but they had periods where they returned to work between 22 September 2025 and 5 April 2026.
- An employee will not be entitled to SSP from 6 April 2026 if their sickness absence started on or before 21 September 2025 and continued without break until 5 April 2026. This applies to any linked sickness absence that continues on or after 6 April 2026. They will only become entitled to SSP again once they have returned to work for at least 8 weeks.
What employers need to do
Employers should review their sickness absence policies, check their payroll provider is prepared (if applicable) and notify employees of the changes.
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