Day One Statutory Sick Pay: What the 2026 Changes Mean for Workers and Employers

From 6 April 2026, Statutory Sick Pay (SSP) in the UK will undergo one of its most significant reforms in decades. These changes aim to make sick pay fairer, more accessible, and more reflective of modern working patterns. For workers, this means stronger financial protection. For employers, it means updated responsibilities and the need for clear policies and processes.

Here’s what you need to know.

1. SSP Will Become Payable From Day One of Sickness

Under the current system, SSP kicks in only on the fourth consecutive day of sickness absence, leaving the first three days unpaid unless an employer offers company sick pay.

From 6 April 2026, those waiting days will be abolished – SSP will be payable from the first full day of sickness absence. This provides immediate income support for workers who cannot afford days without pay.

2. The Lower Earnings Limit Will Be Removed

At present, workers must earn at least £125 per week to qualify for SSP, which excludes many part-time, variable hours, and low income workers.

The new rules remove this requirement entirely. All eligible workers – regardless of earning – will qualify for SSP, widening coverage to thousands of workers who were previously excluded.

3. How SSP Will Be Calculated Under the New System

Beginning April 2026, SSP will be paid at:

• The statutory flat rate for the year, or
• 80% of the worker’s average weekly earnings- whichever is lower.

This dual calculation method is designed to ensure lower paid or irregular hours workers do not receive more than they normally would earn, while still providing a guaranteed baseline.

4. Why These Changes Are Happening

The government’s stated goal is to improve fairness, ensure sick workers aren’t penalised financially, and prevent people from feeling forced to work while unwell. This is especially relevant in jobs where illness is common or where workers have little financial buffer.

The reforms reflect longstanding concerns raised by workers’ rights groups, public health advocates, and employers who want consistency and clearer statutory obligations.

5. What Employers Need to Do Before April 2026

Employers should start preparing now. Key actions include:

• Update HR policies and staff handbooks

All references to waiting days, eligibility thresholds, and SSP rate calculations must be revised to reflect the new statutory rules.

• Review payroll systems

Payroll providers must be ready to apply day one SSP and the new payment formula.

• Communicate changes to workers

Clear communication helps workers understand their rights and reduces confusion or disputes later on.

• Strengthen absence management procedures

With SSP starting sooner, employers may see shorter term sickness absences. Proactive management, return to work interviews, and supportive health policies remain essential.