Introduction
From 6 April 2026, Statutory Sick Pay (SSP) rules are changing for UK employers. SSP will become payable from the first qualifying day of sickness absence, and more employees may now qualify, particularly because the Lower Earnings Limit is being removed, meaning lower-paid workers who previously fell below the threshold may now be eligible.
For employers, especially SMEs, this means higher short-term absence costs, greater pressure on payroll accuracy, and a stronger need for clear, consistent absence processes.
Key points at a glance
- SSP starts from the first qualifying day of sickness absence
- the previous three unpaid waiting days are removed
- more employees may now qualify
- SSP is paid at the lower of 80% of average weekly earnings or £123.25 per week
- changes apply from 6 April 2026
- employers should review policies and payroll settings now
What is changing from April 2026?
From 6 April 2026, there are three key changes employers need to understand.
First, SSP will be payable from the first qualifying day of sickness absence. Under the previous rules, the first three qualifying days were usually unpaid waiting days, so SSP generally started from the fourth qualifying day.
Second, more employees may now be eligible because the Lower Earnings Limit is being removed, which means some lower-paid workers who did not previously qualify may now fall within scope.
Third, the amount payable is changing and will be based on 80% of average weekly earnings, capped at the statutory weekly rate of £123.25.
For many employers, the biggest practical effect is that short absences may now create an immediate payroll cost from day one.
Which employees may now be eligible?
The main change here is practical: employees who previously earned below the Lower Earnings Limit (£125 per week) may now be eligible from 6 April 2026.
This is particularly relevant for lower-paid, part-time, zero-hours, and casual workers whose weekly earnings previously fell below the threshold.
The removal of the lower earnings threshold means more employees may qualify for SSP than under the previous rules.
Under the previous rules, employees generally needed to earn at least the Lower Earnings Limit (£125 per week) to qualify for SSP. From 6 April 2026, this threshold is being removed, which means more lower-paid workers who previously fell below this level may now be eligible.
This may include:
- part-time employees
- lower-paid workers
- fixed-term employees
- zero-hours or casual workers
- new starters, depending on employment status
Contract type alone does not determine eligibility. What matters is employment status, qualifying days, and payroll treatment.
How much could this cost your business?
This is one of the biggest practical concerns for employers.
Because SSP is now payable from the first qualifying day of sickness absence, short-term absences that previously may not have triggered payment will now create an immediate payroll cost.
Importantly, SSP is generally a direct business cost and cannot usually be reclaimed from HMRC.
The previous employer recovery scheme ended in 2014, and the temporary coronavirus rebate scheme closed in 2022. This means most employers must budget for the full cost of SSP themselves.
For official guidance, see the GOV.UK employer sick pay guidance.
This may be particularly noticeable in businesses with higher short-term absence rates, including retail, hospitality, care, logistics, and shift-based operations.
SMEs should review recent absence trends now to estimate the likely financial impact.
How do you work out qualifying days?
A qualifying day is a day the employee is normally expected to work.
SSP is only paid for qualifying days, so getting this right is particularly important from April 2026.
Fixed working patterns
For employees with fixed working days, this is usually straightforward.
If someone normally works Monday to Friday, those five days are the qualifying days.
If they are sick from Tuesday to Thursday, SSP is payable for three qualifying days.
Part-time workers
Use their agreed normal working days.
For example, if they normally work Monday, Wednesday, and Friday, only those days count.
Zero-hours and variable-hours workers
This is where it can become less straightforward.
Use the best available evidence, including:
- accepted shifts
- published rotas
- usual availability
- established working patterns
- recent shift history
If a shift had already been offered and accepted before the sickness started, that day would normally count as a qualifying day.
What if working patterns are highly irregular?
Where there is no fixed pattern, use the best available evidence and agree a reasonable approach with the worker.
This may include:
- shifts already accepted
- published rotas
- recent working history
- regular availability commitments
If no rota has been published, a sensible approach is to review the previous 8 weeks and use the worker’s established shift pattern as the basis for qualifying days.
The key is to apply the same method consistently and keep a written record of how the decision was made.
This helps reduce disputes and payroll errors.
How is SSP calculated?
SSP is paid at the lower of:
- 80% of average weekly earnings (AWE)
- £123.25 per week
Average weekly earnings are usually based on the relevant pay period before the sickness absence begins, often using the previous eight weeks of earnings subject to National Insurance.
Worked example
An employee earns £500 per week and is absent for 3 qualifying days.
- 80% of earnings = £400
- weekly SSP cap = £123.25
- payable weekly amount = £123.25
If the employee has 5 qualifying days, the daily rate is £24.65.
For 3 days’ absence, SSP payable = £73.95.
What if sickness absence starts before 6 April 2026?
Although most absences from April 2026 onwards will follow the new day-one SSP rules, employers may occasionally need to deal with sickness that started before the change date.
If an employee’s sickness absence starts before 6 April 2026 and continues after that date, the position may depend on when the absence began and whether it links to an earlier period of sickness.
For absences starting on or after 6 April 2026, the new day-one SSP rules apply.
For absences that began before this date, employers should carefully check the transitional rules, particularly where waiting days or linked periods of incapacity may still apply.
This is mainly relevant for payroll teams processing sickness across the April payroll cut-off.
Do you need to update your sickness absence policy?
In most cases, yes.
Employers should review and update:
- sickness absence policies
- employee handbooks
- manager guidance notes
- payroll settings
- absence reporting procedures
Any reference to waiting days, previous SSP rates, or outdated eligibility wording should be removed.
What employers should do now
Before April 2026, employers should:
- review payroll processes
- check how AWE is calculated
- define qualifying day rules for variable-hours staff
- update policies and contracts where needed
- brief line managers
- document a clear approach for zero-hours workers
How we can help
We help SMEs manage all HR matters connected with Statutory Sick Pay and sickness absence, not just the April 2026 rule changes.
This includes reviewing and updating sickness absence policies, employee handbooks, contracts, and manager guidance so your documentation reflects the latest SSP rules and is applied consistently across the business.
We can also support with payroll readiness, qualifying day decisions for part-time and zero-hours workers, absence reporting processes, return-to-work procedures, record keeping, and line manager training.
Where sickness absence becomes more complex, we help employers manage employee relations issues such as frequent short-term absences, long-term sickness, capability concerns, reasonable adjustments, and difficult conversations with staff.
Our aim is simple: to help you stay compliant, reduce avoidable payroll mistakes, manage sickness absence fairly, and support your wider HR processes with confidence.
Frequently asked questions
For detailed guidance, see the relevant sections above on qualifying days, costs, and eligibility. Below are the most common quick-reference questions.
Does SSP now start on day one?
Yes. From 6 April 2026, SSP starts from the first qualifying day of sickness absence.
Do zero-hours workers qualify?
They may do, depending on employment status, qualifying days, and earnings records.
What if working patterns are irregular?
Use accepted shifts, rotas, and recent working history to determine qualifying days, and apply the same approach consistently.
Can employers reclaim SSP?
In most cases, no. SSP is usually a direct employer cost.
What happens if sickness started before 6 April 2026?
Employers should check the transitional rules carefully, especially for linked absences and payroll cut-off periods.
Do part-time employees qualify for SSP?
Yes, part-time employees may qualify for SSP if they meet the eligibility rules. The key points are their employment status, qualifying days, and whether they would previously have fallen below the Lower Earnings Limit.
How many days of SSP can be paid?
SSP can usually be paid for up to 28 weeks, subject to the normal statutory rules and any linked periods of sickness absence.
Does SSP apply to zero-hours workers?
Yes, zero-hours workers may qualify, depending on employment status, accepted shifts, and recent earnings history.
How do you work out SSP for irregular shifts?
Use accepted shifts, published rotas, and recent working patterns to determine qualifying days, then calculate the payment using average weekly earnings.
Do new starters qualify for SSP?
They may do, depending on their employment status and earnings. The removal of the Lower Earnings Limit may mean more new starters qualify from April 2026.