Statutory Sick Pay (SSP) is undergoing significant changes in 2026, making it more important than ever for employers to stay updated.
New SSP rate
From April 2026:
- SSP increases to £123.25 per week
Key rule changes (very important)
From 2026 reforms:
- SSP may become payable from day one (removal of 3 waiting days)
- Lower Earnings Limit changes mean more workers may qualify
Who qualifies?
Traditionally, employees must:
- Earn at least £129 per week
- Be off sick for 4+ days in a row
(However, eligibility is expanding under new rules.)
Employer responsibilities
You must:
- Track sickness accurately
- Pay SSP through payroll
- Keep proper records for HMRC
Common pitfalls
- Not updating payroll systems
- Applying old “waiting days” rules
- Incorrect eligibility checks
What this means for businesses
These changes will:
- Increase payroll costs slightly
- Expand eligibility
- Require updated processes