From 6 April 2026, the rules around Statutory Sick Pay are changing in a significant way. The three waiting days are gone, the lower earnings limit is removed, and more employees than ever before will now qualify. If you have not already looked at what this means for your payroll and your absence policies, now is the time.
What is changing and when?
Two major changes take effect on 6 April 2026.
First, SSP is now payable from day one of sickness. Previously, there were three waiting days — the first three qualifying days of sickness absence — during which no SSP was payable. Those waiting days have been removed entirely. If an employee is sick, they are now entitled to SSP from their very first day off.
Second, the lower earnings limit (LEL) condition for SSP eligibility is being removed. Previously, employees had to earn at least the LEL — £123 per week in the current tax year — to qualify for SSP. From 6 April, that threshold goes. As long as an employee meets the other qualifying conditions, earnings are no longer a barrier.
What stays the same?
Not everything is changing. The weekly rate of SSP remains in place (uprated as usual with the new tax year). Employees still need to have been sick for at least four consecutive days — known as a Period of Incapacity for Work — to trigger an SSP entitlement. The notice and evidence rules remain too: employees must notify you of their absence, and you can still request fit notes for absences lasting more than seven days.
Who does this affect?
The removal of the lower earnings limit is the change that will affect businesses most noticeably. Part-time workers, those on low hours or variable pay, and casual workers who previously fell below the LEL will now be entitled to SSP. For businesses with a high proportion of part-time or flexible staff, this could represent a meaningful increase in SSP liability.
The removal of waiting days means every period of sickness — even a single day off on a Friday — now potentially triggers SSP from day one. Short-term absences will cost more to manage than they did before.
What do employers need to update?
- Payroll settings: Make sure your payroll system is updated to remove the three waiting days from SSP calculations from 6 April onwards.
- Eligibility checks: Review your approach to determining who qualifies. The lower earnings limit no longer applies, so your eligibility assessment needs to reflect the new rules.
- Absence management procedures: Staff who are currently not entitled to SSP may not realise their position is changing. It is worth communicating this to employees so they understand their entitlements.
- Contracts and policies: If your sickness absence policy references the three waiting days or the lower earnings limit, update those documents.
- Budget and forecasting: If you manage a workforce with high levels of part-time or variable-hours staff, factor the increased liability into your planning for the new financial year.
A practical note on record keeping
Good absence records have always been important for SSP purposes, but they matter even more now. With SSP potentially triggered from day one, keeping accurate records of absence start dates, notification times and payment calculations will be essential — both for accurate payroll and in case of any challenge from employees or HMRC.
Most small employers do not know this is happening
In conversations with small business owners, these changes are not on most people’s radar yet. That is understandable — there has been a lot of change to absorb across employment law and payroll in 2026. But being caught off guard by day-one SSP is easily avoidable with a bit of advance preparation.
If you are unsure how these changes affect your payroll setup or want to make sure everything is configured correctly before 6 April, Lucas White Payroll Services can help. Get in touch for a straightforward conversation.
