Statutory sick pay went through its biggest overhaul in decades on 6 April 2026, and any sickness absence policy written before that date is very likely out of date. Around 1.3 million low-paid employees previously received no statutory sick pay at all, and the reforms were specifically designed to close that gap, at an estimated additional cost to employers of around £450 million a year nationally.
This guide covers the current UK statutory sick pay rate, who qualifies under the new rules, and what employers need to check in their existing policies.
What Statutory Sick Pay Is
Statutory Sick Pay, or SSP, is the legal minimum amount an employer must pay an eligible employee who is too unwell to work, whether the absence is due to a physical illness or a mental health condition. There is no legal distinction between the two. Employers can choose to pay more through a contractual or occupational sick pay scheme, but they cannot legally pay less than the statutory minimum.
The Current SSP Rate
For the 2026/27 tax year, the SSP rate is £123.25 per week, up from £118.75. Eligible employees receive whichever is lower: the flat statutory rate or 80% of their average weekly earnings, calculated over the eight weeks before the sickness absence began. This means lower earners now receive a proportionate amount rather than either the full flat rate or nothing at all.
The Major Reform: Day-One Entitlement
Since 6 April 2026, under the Employment Rights Act 2025, SSP is now payable from the very first qualifying day of sickness, removing the three “waiting days” that previously meant employees received nothing for their first three days off sick. This is a significant, genuinely recent change, and some older guidance still incorrectly describes it as merely proposed rather than already in force.
The Lower Earnings Limit Has Been Removed
Before April 2026, employees had to earn at least £125 per week on average to qualify for SSP at all, excluding a substantial number of part-time and lower-paid workers entirely. That earnings threshold has now been removed, meaning virtually all employees qualify for SSP regardless of how much they earn, provided they meet the other eligibility conditions.
How Long SSP Can Be Paid
SSP can be paid for up to 28 weeks of qualifying sickness absence. Qualifying days are the days an employee would normally be expected to work, so weekends for a standard five-day worker do not count and are not paid. Separate periods of sickness for the same underlying reason may be treated as a “linked period,” which affects how the 28-week entitlement is calculated.
What Employees Need to Provide
No fit note is required for the first seven days of sickness absence, during which self-certification is sufficient. Beyond seven days, a fit note from a healthcare professional is generally required to continue receiving SSP.
Employer Responsibilities
SSP is paid by the employer directly through normal payroll, not claimed from HMRC, and is treated as earnings for PAYE purposes, meaning it is subject to Income Tax and Class 1 National Insurance contributions in the usual way, figures worth cross-checking against your HMRC business tax account. There is no general mechanism for employers to reclaim SSP costs from the government, and correcting underpayments after the fact can be difficult, making accurate processing from the outset important.
What Happens If SSP Is Refused
If an employer decides an employee does not qualify for SSP, they must provide a written explanation, typically using the SSP1 form, giving the employee the information needed to challenge the decision or claim alternative support if appropriate.
Comparing SSP Before and After the April 2026 Reforms
| Aspect | Before 6 April 2026 | From 6 April 2026 |
|---|---|---|
| Weekly rate | £118.75 | £123.25 (or 80% of earnings if lower) |
| Waiting days | First 3 days unpaid | Paid from day one |
| Earnings threshold | Minimum £125/week average | No minimum threshold |
| Who qualifies | Excluded many part-time/low-paid workers | Nearly all employees |
What Employers Should Do Now
- Audit your payroll system to identify staff newly eligible for SSP under the removed earnings threshold
- Update sickness absence policies written before April 2026, since most will no longer reflect the current rules
- Ensure payroll processes pay SSP from day one rather than applying the old three-day waiting period
- Review how the new rules affect your overall payroll compliance alongside minimum wage obligations enforced by the Fair Work Agency
- Budget for the likely increase in sick pay costs given the broader eligibility and immediate payment
Frequently Asked Questions
What is the current statutory sick pay rate in the UK?
For the 2026/27 tax year, the rate is £123.25 per week, or 80% of average weekly earnings if that figure is lower, paid for up to 28 weeks of qualifying sickness absence.
Is SSP really paid from day one now?
Yes. Since 6 April 2026, the previous three-day waiting period has been removed, and eligible employees are paid from their first qualifying day of sickness.
Do employees need to earn a minimum amount to qualify for SSP?
No. The Lower Earnings Limit was removed on 6 April 2026, meaning employees now qualify for SSP regardless of how much they earn, provided other eligibility conditions are met.
Can employers reclaim SSP costs from the government?
No. There is no general mechanism for employers to reclaim SSP, and it must be funded directly through the business rather than recovered from HMRC.
Final Thoughts
The April 2026 statutory sick pay reforms represent one of the most significant changes to UK sick pay in decades, extending genuine protection to millions of previously excluded low-paid and part-time workers. Employers who have not yet reviewed their sickness absence policies against these rules risk both non-compliance and unexpected cost increases, making an immediate payroll audit well worth the effort.
