From 6 April 2026, some important changes to Statutory Sick Pay (SSP) will come into effect. If you’re an employer, it’s worth understanding what’s changing and how it might affect you.

Don’t worry—this guide keeps things simple and clear.

What’s Changing in April 2026?

The key changes coming into effect are:

1. SSP will be payable from Day 1 of sickness

Currently, employees only receive SSP from the fourth day of being off sick. The first three days are known as “waiting days” and are usually unpaid (unless the employer chooses to pay them).

From 6 April 2026, this will change:

·  SSP will be paid from the first day an employee is off sick
·  The three “waiting days” will be removed

2. Removal of the Lower Earnings Limit

All employees, no matter how few hours they work and regardless of their earnings, will now have access to SSP.

3. Payment Calculation

Employees will receive 80% of their average weekly earnings (AWE) or the flat rate of £123.25 per week, whichever is the lower. Your payroll software will become your best friend when calculations need to be made.

What This Means for Employers

·         More employees may qualify for SSP

·         SSP will need to be paid earlier (from day one instead of day four)

·         Review your sickness policies to make sure they reflect the new rules.

·         Update your contracts of employment to include the new sickness policy.

·         Ensure you accurately record all absences

Treat your payroll software with respect

Keeping your payroll software up to date might not seem like a priority, but it plays a big role in making sure everything runs smoothly. Whether you’re an employer or managing payroll for a business, payroll software will play a pivotal role in ensuring correct SSP calculations.

If you’re unsure how this will affect your business speak to a qualified bookkeeper or payroll professional ahead of April 2026.