UK Statutory Sick Pay April 2026 Reform Complete Guide

Q: What changes April 2026 SSP reform?

Three changes from 6 April 2026 (Employment Rights Act 2025, commenced by SI 2026/373): (1) No earnings floor : the lower earnings limit (£125 a week in 2025/26) no longer applies, so low earners qualify. Acas puts the number of low-paid employees who received no SSP at all at around 1.3 million. (2) Day-1 payment : the 3 unpaid waiting days are gone, and a period of incapacity for work can now be a single day (SSCBA 1992 s.152(2) as amended). (3) New rate : the lower of £123.25 a week or 80% of normal weekly earnings, replacing the flat £118.75 of 2025/26.

Q: How is Statutory Sick Pay calculated from April 2026?

SSP = the lower of £123.25 a week or 80% of average weekly earnings, which employers usually work out over an 8-week period; employees paid for less than 8 weeks still qualify (GOV.UK). Anyone earning more than £154.06 a week gets the full £123.25. £100 a week : 80% = £80, so SSP is £80 (nothing before April 2026, being under the old earnings limit). £200 a week : 80% = £160, so SSP is £123.25. £500 a week : £123.25. Because the cap is low, many employers pay contractual sick pay on top - they can pay more than SSP but not less.

Q: What changes to the period of incapacity for work?

Before 6 April 2026 : a period of incapacity for work needed at least 4 consecutive days, and the first 3 qualifying days were unpaid waiting days. From 6 April 2026 : a period of incapacity can be a single day and SSP is paid from day one. Examples for someone working 5 qualifying days a week and paid the full rate: 2 days off - nothing before; £49.30 now (2 × £24.65). A full week off - £47.50 before (2 paid days at the old rate); £123.25 now. Periods 8 weeks or less apart are still linked, and the 28-week maximum is unchanged. A transitional rule (SI 2026/373 reg 3) makes days from 6 April 2026 payable even where, in a sickness that began a day or two before, they would otherwise have been waiting days.

Q: What transitional protection applies to existing SSP claims?

SI 2026/373 reg 4 : an employee whose period of entitlement began on or before 5 April 2026 and was still running on 6 April, who was paid SSP for at least one day before 6 April, and whose normal weekly earnings are between £125 and £154.05, keeps a flat £123.25 a week for the rest of that period (instead of 80% of earnings, which would be less). A later linked period of incapacity is not protected. Reg 5 makes separate provision for employees in England, Wales and Scotland who earned below the old lower earnings limit and whose sickness was continuing on 6 April 2026. Reg 3 makes days from 6 April 2026 payable where they would otherwise have been waiting days in a sickness that began just before.

Q: What can the self-employed claim instead of SSP?

The self-employed cannot get SSP - it is only for employees (GOV.UK). Options: (1) Income protection insurance arranged in advance. (2) New Style ESA , which depends on your National Insurance record. (3) Universal Credit , which is means-tested. (4) Personal Independence Payment (PIP) for longer-term conditions affecting daily living or mobility, whether or not you work.

Q: What happens after 28 weeks of sickness?

SSP stops after 28 weeks. Your employer must send form SSP1 by the beginning of the 23rd week if your SSP is expected to end before your sickness does, so you can apply for ESA or Universal Credit before it stops (GOV.UK). If SSP ends unexpectedly while you are still sick, SSP1 must be sent within 7 days. A continuous series of linked periods ends eligibility after 3 years. Your employment does not end because SSP ends; reasonable adjustments under the Equality Act 2010 may apply if you are disabled.

Q: What should employees and employers check under the new SSP regime?

Employees : tell your employer by their deadline (or within 7 days); use form SC2 if they want it in writing; give a fit note if off more than 7 days in a row; you get the lower of £123.25 or 80% of average weekly earnings from day one; with two jobs you may get SSP from each employer. Employers (GOV.UK and Acas): update payroll for day-one entitlement and the 80% calculation; pay SSP on the normal payday with tax and National Insurance deducted; do not count a day as sick if the employee worked a minute or more; do not withhold SSP because a fit note is late; issue SSP1 on time; keep sickness records; review absence policies.

SSP from 6 April 2026: paid from day 1, the £125 earnings floor removed, the lower of £123.25 or 80% of earnings, transitional rules and employer duties.

2026/27 tax year

Statutory & Parental Pay
UK-wide

From 6 April 2026 Statutory Sick Pay is paid from the first day of sickness, the £125-a-week lower earnings limit no longer applies, and the rate is the lower of £123.25 a week or 80% of normal weekly earnings. The changes were made by the Employment Rights Act 2025 (ss.10-11), amending the Social Security Contributions and Benefits Act 1992, and commenced by SI 2026/373.

Before vs after 6 April 2026

Element	Before 6 April 2026	From 6 April 2026
Earnings floor	£125/week lower earnings limit	None
Waiting days	3 (paid from day 4)	None (paid from day 1)
Minimum period of incapacity	4 consecutive days	1 day
Weekly rate	£118.75 flat	Lower of 80% of earnings or £123.25
Maximum per period	28 weeks	28 weeks (unchanged)
Linking rule	8 weeks	8 weeks (unchanged)

Frequently asked questions

What changes April 2026 SSP reform?

Three changes from 6 April 2026 (Employment Rights Act 2025, commenced by SI 2026/373): (1) No earnings floor: the lower earnings limit (£125 a week in 2025/26) no longer applies, so low earners qualify. Acas puts the number of low-paid employees who received no SSP at all at around 1.3 million. (2) Day-1 payment: the 3 unpaid waiting days are gone, and a period of incapacity for work can now be a single day (SSCBA 1992 s.152(2) as amended). (3) New rate: the lower of £123.25 a week or 80% of normal weekly earnings, replacing the flat £118.75 of 2025/26.

How is Statutory Sick Pay calculated from April 2026?

SSP = the lower of £123.25 a week or 80% of average weekly earnings, which employers usually work out over an 8-week period; employees paid for less than 8 weeks still qualify (GOV.UK). Anyone earning more than £154.06 a week gets the full £123.25. £100 a week: 80% = £80, so SSP is £80 (nothing before April 2026, being under the old earnings limit). £200 a week: 80% = £160, so SSP is £123.25. £500 a week: £123.25. Because the cap is low, many employers pay contractual sick pay on top - they can pay more than SSP but not less.

What changes to the period of incapacity for work?

Before 6 April 2026: a period of incapacity for work needed at least 4 consecutive days, and the first 3 qualifying days were unpaid waiting days. From 6 April 2026: a period of incapacity can be a single day and SSP is paid from day one. Examples for someone working 5 qualifying days a week and paid the full rate: 2 days off - nothing before; £49.30 now (2 × £24.65). A full week off - £47.50 before (2 paid days at the old rate); £123.25 now. Periods 8 weeks or less apart are still linked, and the 28-week maximum is unchanged. A transitional rule (SI 2026/373 reg 3) makes days from 6 April 2026 payable even where, in a sickness that began a day or two before, they would otherwise have been waiting days.

Can an employer reclaim SSP?

GOV.UK's employer guide does not provide for recovering SSP: employers pay it through payroll like wages, deducting tax and National Insurance. Acas reports the government estimate that the reforms add about £450 million a year to employer SSP costs, roughly £15 more per employee. Employers must keep records they can show HMRC if there is a dispute, and must issue form SSP1 when an employee does not qualify or their SSP is ending.

What transitional protection applies to existing SSP claims?

SI 2026/373 reg 4: an employee whose period of entitlement began on or before 5 April 2026 and was still running on 6 April, who was paid SSP for at least one day before 6 April, and whose normal weekly earnings are between £125 and £154.05, keeps a flat £123.25 a week for the rest of that period (instead of 80% of earnings, which would be less). A later linked period of incapacity is not protected. Reg 5 makes separate provision for employees in England, Wales and Scotland who earned below the old lower earnings limit and whose sickness was continuing on 6 April 2026. Reg 3 makes days from 6 April 2026 payable where they would otherwise have been waiting days in a sickness that began just before.

What can the self-employed claim instead of SSP?

The self-employed cannot get SSP - it is only for employees (GOV.UK). Options: (1) Income protection insurance arranged in advance. (2) New Style ESA, which depends on your National Insurance record. (3) Universal Credit, which is means-tested. (4) Personal Independence Payment (PIP) for longer-term conditions affecting daily living or mobility, whether or not you work.

What happens after 28 weeks of sickness?

SSP stops after 28 weeks. Your employer must send form SSP1 by the beginning of the 23rd week if your SSP is expected to end before your sickness does, so you can apply for ESA or Universal Credit before it stops (GOV.UK). If SSP ends unexpectedly while you are still sick, SSP1 must be sent within 7 days. A continuous series of linked periods ends eligibility after 3 years. Your employment does not end because SSP ends; reasonable adjustments under the Equality Act 2010 may apply if you are disabled.

How does contractual sick pay compare with SSP?

SSP is the legal minimum. GOV.UK says employers can offer more through a company (contractual or occupational) sick pay scheme, which must be included in the employment contract, but cannot offer less. Scheme terms vary from employer to employer, so check your contract or staff handbook for how much is paid, for how long and whether it depends on length of service.

What should employees and employers check under the new SSP regime?

Employees: tell your employer by their deadline (or within 7 days); use form SC2 if they want it in writing; give a fit note if off more than 7 days in a row; you get the lower of £123.25 or 80% of average weekly earnings from day one; with two jobs you may get SSP from each employer. Employers (GOV.UK and Acas): update payroll for day-one entitlement and the 80% calculation; pay SSP on the normal payday with tax and National Insurance deducted; do not count a day as sick if the employee worked a minute or more; do not withhold SSP because a fit note is late; issue SSP1 on time; keep sickness records; review absence policies.