Statutory Sick Pay (SSP) - Key changes to be aware of

At present, qualifying employees who have been absent for four or more consecutive days have a right to receive a minimum weekly payment for up to 28 weeks. Thus, SSP is payable from day 4 of sickness. Whether or not an employee is eligible depends on meeting certain qualified conditions:

1. Be classed an employee  and have done work for the employer

2. Earn average gross weekly earnings over the previous eight weeks of at or above the lower earnings limit of  £125 a week (for the 2025/26 tax year).

3. Have been ill for more than 3 days in a row (which includes non-working days

SSP is only payable for “qualifying days”, which are the days the employer and employee have agreed shall be qualifying days or if there is no such agreement qualifying days are the days on which the employer and employee have agreed that the employee is required to work. SSP is not paid for the first three qualifying days in any “period of incapacity for work”, which are called waiting days.

SSP represented the minimum amount a qualifying employee may be paid. There may be occupation sick pay schemes which could be set off against the daily rate of SSP.

For those employees who are absent for more than seven days, an employer can ask for a medical statement which is known as a “fit note”. A fit note may state either than the patient is “not fit for work” or “may be fit for work taking account of the following advice”. In this situation, the statement is likely to contain further advice as to what steps should be taken to enable the employee to return to work, such as reduced hours or workplace adjustments.

What is changing on the 6th April 2026

From 6 April 2026, statutory sick pay will be payable to employees from the first day of incapacity of work, by removing the current three-day waiting period before SSP is payable. In addition there will be no lower earnings limit as a prerequisite. Thus, statutory sick pay will be payable to a wider group of employees once these reforms come into place. The exact amount payable from 6 April 2026 will either be £123.25 per week or 80% of the average weekly earnings, whichever amount is lower.

For all employers, no matter the size, the changes to SSP through the Employment Rights Act 2025 are a significant amendment to the law. Employers must be aware of these changes and ensure that they prepare by budgeting for increased SSP costs, reviewing policies and procedures, and internal pay roll process. It will also be essential to  ensure  management are adequately trained on managing absences, as it is anticipated that SSP being available from day one of sickness, may increase the amount and frequency of ad hoc absences, which do tend to be the most disruptive to organisations. Conversely, these changes may reduce the amount of presenteeism in the work place, and will provide financial support for lower paid employees when they are unwell.