By Helen Scullion Assoc. CIPD | 5 minute read
From 6 April 2026, Statutory Sick Pay changed in two significant ways. The three-day waiting period was removed, so SSP now applies from the first day of sickness absence. And the lower earnings threshold was removed, so all employees qualify regardless of what they earn.
If you have employees on low hours, variable contracts or part-time arrangements who previously didn’t qualify for SSP, they do now. Your absence policy and payroll both need to reflect this.
Key facts at a glance
- SSP is now payable from the first day of sickness absence. The previous three-day waiting period no longer applies.
- The lower earnings threshold has been removed. All employees now qualify for SSP regardless of what they earn.
- The weekly SSP rate is £123.25, or 80% of average weekly earnings, whichever is lower.
- SSP is paid for up to 28 weeks of sickness absence.
- Small employers may be able to reclaim a proportion of SSP costs through the Statutory Sick Pay Rebate Scheme if applicable. Check Gov.uk for current eligibility.
These changes are already in force. The most important practical step for most employers right now is updating their sickness absence policy and confirming that payroll is calculating SSP correctly under the new rules.
What changed with SSP from April 2026?
The three-day waiting period has gone. Previously, SSP only kicked in from the fourth day of sickness. The first three days were unpaid waiting days. Since 6 April 2026, employees receive SSP from the first full day of absence. For an employee off sick for two or three days who would previously have received nothing, this is a meaningful change.
The earnings threshold has been removed. Employees used to need to earn at least £125 per week to qualify for SSP. That requirement no longer exists. Part-time workers, zero hours employees, those on variable hours and lower-paid staff who previously didn’t qualify are now entitled to SSP from their first eligible day of absence.
