New statutory sick pay rules effective from 6 April 2026
On 6 April 2026, the third set of commencement regulations under the Employment Rights Act 2025 came into force, reforming statutory sick pay (SSP). These changes remove the three-day waiting period, abolish the lower earnings limit (LEL) for eligibility, and introduce a modified approach for lower earners.
Looking for more detail on how the Employment Rights Act could affect your organisation? Our Employment Rights Act tracker gives you a structured, up to date view of the reforms, with clear timelines, practical commentary and prompts to help you understand what is changing, when it matters, and what to do next.
Key changes to statutory sick pay
- SSP payable from day one: Under the previous rules, SSP was only payable from the fourth day of sickness absence, with the first three days treated as waiting days. From 6 April 2026, SSP is payable from the first day of incapacity, removing the waiting period entirely.
- Removal of the lower earnings limit: Employees are no longer required to meet the LEL to qualify for SSP. This extends eligibility to lower-paid workers who would previously have been excluded.
- Transitional provisions: The regulations include transitional provisions to deal with employees whose sickness absence spans 6 April 2026:
- Waiting days before 6 April 2026: Employees who were serving waiting days before 6 April 2026 will not be paid SSP for those days, but will be entitled to SSP for qualifying days falling on or after that date.
- Employees earning between £125 and £154.05: Employees already in receipt of SSP before 6 April 2026 are protected from a reduction in pay. Where the move to the 80% calculation would otherwise reduce their entitlement, they will continue to receive the flat weekly rate for the remainder of that period of absence.
- Employees earning below the LEL: Employees who were not entitled to SSP before 6 April 2026 due to low earnings may become eligible from that date, based on their normal weekly earnings. However, this does not apply where the sickness absence has been continuous since before 22 September 2025.
Implications for employers
These reforms significantly increase employers’ exposure to SSP costs. The removal of waiting days and the extension of eligibility mean that SSP will be payable in more cases and from an earlier point in time.
Employers should review payroll processes, update absence management policies, and ensure that HR and payroll teams understand the new rules. Particular care will be needed where absences span the implementation date, given the complexity of the transitional provisions.
For more information or advice, please get in touch with Eleanor Searle in our Employment team.
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