The Uk’s Statutory Sick Pay (SSP) rules are changing from April 2026

The main changes are as follows:

• Removal of Lower Earnings Limit: Currently, employees must earn at least a certain amount (the Lower Earnings Limit – currently £123 per week) to qualify for SSP. This threshold will be removed, meaning that those previously excluded due to low earnings will now be eligible. 
• Abolition of Waiting Days: Currently, SSP is only paid from the fourth day of sickness absence. This “waiting period” will be removed, and SSP will be payable from the first day of illness. 

Here are a few things you should know about these changes:

With the removal of the requirement to earn at or above the Lower Earnings Limit. This will mean the lowest-paid employees will now be entitled to Statutory Sick Pay. For some lower earners, including those earning below the Lower Earnings Limit, their rate of Statutory Sick Pay will be calculated as a percentage of their earnings instead of the flat weekly rate. The Government consulted on what this rate should be and, considering the responses to the consultation and discussions with stakeholders, this rate will be set by the Bill at 80% of normal weekly earnings, or £118.75, whichever is lower. 

We are also removing the waiting period meaning all eligible employees can receive Statutory Sick Pay from the first day of sickness absence. Together these changes will support all employees to take the time off they need to recover by providing better financial security, whilst also limiting the costs to businesses and reducing the spread of infectious diseases.