Employment & Pay19 October 2026

Statutory Sick Pay Changes from April 2026: What Employees and Employers Need to Know

Written and reviewed by, LLM (UK), CFP®·Published

Statutory Sick Pay Changes from April 2026: What Employees and Employers Need to Know

Statutory Sick Pay changed more on 6 April 2026 than in the previous decade. The three unpaid "waiting days" have gone, the earnings threshold that excluded the lowest paid has gone, and a new 80% rule means some workers now receive less than the flat rate. Most people are better off. A small group is not, and employers have had to update payroll and policies.

This guide explains what changed, who gains and who loses with worked numbers, and what both sides should do about fit notes, linked absences, company sick pay and long-term sickness.

Try it yourself: the Statutory Sick Pay Calculator works out SSP for any absence from your weekly earnings and working pattern, including how much of the 28 weeks you have left.

What changed on 6 April 2026

Before 6 April 2026 From 6 April 2026
Waiting days First 3 qualifying days unpaid None: paid from the first full day off
Earnings test Had to earn at least the Lower Earnings Limit No earnings test
Weekly rate Flat rate £123.25 or 80% of average weekly earnings, whichever is lower
Maximum length 28 weeks 28 weeks

The 80% rule only bites below £154.06 a week of average earnings, the point at which 80% equals £123.25. Above that, everyone gets the flat £123.25. Average weekly earnings are normally worked out over the 8 weeks before the absence, and you still qualify if you are new and have not yet had 8 weeks' pay.

SSP is paid for qualifying days, the days you normally work, and you must have been sick for at least one full working day. If you work for a minute or more and then go home ill, that day does not count.

Who gains

Anyone with short absences. Take someone earning £500 a week over a 5-day week. Their daily rate is £123.25 / 5 = £24.65. A 3-day bout of flu now pays £73.95. Under the old rules, those 3 days were waiting days and paid nothing.

The lowest paid. Previously, anyone earning below the Lower Earnings Limit (£129 a week in 2026/27) got no SSP at all. A part-timer earning £90 a week over 3 days now gets 80% of £90, £72 a week, or £24 a day. A week off with 3 qualifying days pays £72 rather than £0.

People with several jobs. Each job is tested separately, and with no earnings threshold, a small second job now pays SSP of its own too. You may get SSP from each employer.

Who loses

The group that loses earns between £129 and £154.06 a week. Under the old design they cleared the earnings threshold and got the full flat rate; now the 80% cap gives them less.

Consider someone on £140 a week over 5 days. Their SSP is 80% of £140, £112 a week, or £22.40 a day, which is £11.25 a week below the flat rate. For short absences they are still far better off, because there are no waiting days. Comparing with the old rules at today's £123.25 flat rate:

Qualifying days off in one absence New rules (£22.40 a day) Old design (3 waiting days, then £24.65 a day)
4 £89.60 £24.65
10 £224.00 £172.55
32 £716.80 £714.85
33 £739.20 £739.50

The lines cross at 33 qualifying days, about six and a half working weeks. Only a long single absence leaves this worker worse off, and then by £2.25 for each further day off. Over a full 28 weeks the maximum for this worker is £3,136, against £3,451 at the flat rate.

Fit notes and telling your employer

  • Notification. Tell your employer you are sick within their time limit, or within 7 days if they have not set one. They cannot insist on notice in person or on a special form. SSP can be withheld for days you reported late without good reason.
  • Fit notes. Your employer can only ask for a fit note once you have been off for more than 7 days in a row, counting non-working days. For shorter absences you self-certify. Fit notes can be printed or digital, and can be issued by a GP or hospital doctor, a registered nurse, an occupational therapist, a pharmacist or a physiotherapist.
  • Late fit notes. An employer cannot withhold SSP just because the fit note arrived late.

A fit note that says you "may be fit for work" with adjustments, such as a phased return, is worth discussing promptly. On any day you work, even briefly, SSP stops for that day.

Linked periods: why the 28 weeks can run out sooner than you think

Separate absences are linked if each lasts at least one full working day and they are 8 weeks or less apart. Linked absences count as one continuous period, so the 28 weeks is shared across all of them. A series of linked absences that runs for more than 3 years ends entitlement.

This matters for recurring conditions. Someone off 2 weeks every 6 weeks never has an 8-week gap, so the weeks add up across the whole chain. Track weeks used: the calculator lets you enter weeks already paid in linked periods.

You cannot get SSP while receiving Statutory Maternity Pay or Maternity Allowance, if you are off with a pregnancy-related illness in the 4 weeks before your due week, if you were in custody or on strike on the first day, or if you received Employment and Support Allowance within 12 weeks of starting or returning to work for that employer.

Company sick pay

Many employers pay more than SSP under a contractual sick pay scheme, for example full pay for a set number of weeks, then half pay. A scheme can be more generous but never less: you cannot receive less than the statutory amount. Most schemes pay SSP as part of the company amount rather than on top, so check your contract wording and how many weeks of full and reduced pay you have left. Both SSP and company sick pay are taxed, with National Insurance where your pay is above the threshold.

Holiday keeps building up while you are off sick, and statutory leave can be taken during sick leave. If sickness stops you taking it, regular-hours workers can carry over up to 20 days, to be used within 18 months of the end of the leave year it built up in.

Long-term sickness: what happens after 28 weeks

If SSP is expected to end while you are still ill, your employer must give you form SSP1 on or before the start of the 23rd week, or within 7 days if it ends unexpectedly. That form supports a benefit claim.

  • New Style Employment and Support Allowance depends on your National Insurance record, usually over the last 2 to 3 years. You can apply up to 3 months before SSP ends, and it starts as soon as SSP stops.
  • Universal Credit is means tested and can be claimed alongside or instead, depending on household income and savings.

Apply early. Gaps between SSP ending and benefits starting are avoidable, and the SSP1 timetable is designed to give you that lead time.

What employers need to do

  1. Payroll settings. Remove waiting days, remove the earnings test and apply the lower of £123.25 and 80% of average weekly earnings. The daily rate is the weekly rate divided by the employee's qualifying days, with HMRC's tables rounding up to the next penny; one day at 6 qualifying days is £20.55.
  2. Policies and contracts. Update handbooks that still mention 3 waiting days or an earnings threshold. Check company sick pay schemes that refer to "SSP qualifying" employees, since more staff now qualify.
  3. Low-paid and casual staff. Identify employees below £154.06 a week, whose SSP is now earnings related, and those previously excluded by the threshold.
  4. Records. Keep payroll records, including leave and sickness absence, for 3 years from the end of the tax year they relate to. If records are incomplete, HMRC can estimate what you owe and charge a penalty of up to £3,000.
  5. SSP1 forms. Diarise week 23 for long absences, and send SSP1 within 7 days of the first day off if an employee does not qualify.

Frequently asked questions

How much is Statutory Sick Pay in 2026/27? £123.25 a week, or 80% of average weekly earnings if that is lower, for up to 28 weeks.

Is SSP paid from the first day now? Yes. Since 6 April 2026 there are no waiting days; SSP is paid for every qualifying day you are off sick for a full working day.

Do I need to earn a minimum amount? No. The earnings threshold was removed on 6 April 2026.

Can my employer refuse SSP without a fit note? Not for the first 7 days, when you can self-certify. A late fit note is not a reason to withhold SSP.

Is SSP taxed? Yes. It is paid through payroll like wages, with income tax and NI deducted where due.

The bottom line

SSP is now paid from day one to almost every employee, which helps most with short absences and the lowest paid. Workers on £129 to £154 a week get less per week than before, but only lose out overall on long single absences. Employees should check their contract for company sick pay; employers should make sure payroll, policies and records reflect the new rules.

Work out your own figures with the Statutory Sick Pay Calculator, and see your normal take-home with the Salary Calculator.

Related calculators and guides

This article is for general guidance only and is not personalised legal, tax or payroll advice. Employment rules are complex and your circumstances may differ. For advice tailored to your situation, speak to Acas, a trade union or a qualified adviser. Figures are for the 2026/27 tax year and sourced from gov.uk.

Sources

Rates and rules in this article are taken from the official pages below. Figures were checked against these sources at the last review date shown above; always confirm against the source before acting.

About the author

, LLM (UK), CFP®, CIM®, PFP®. Financial planner with 18 years in banking and wealth management, holding a UK master of laws and the Canadian CFP®, CIM® and PFP® designations. Writes and reviews every calculator and article on FinanceToolz.

Rates and thresholds in this article are taken from HMRC and GOV.UK. See our editorial policy for how content is sourced, reviewed and corrected. This is general information, not regulated financial advice.

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