Compliance
Statutory Sick Pay (SSP) Overhaul: Ensuring Fair Treatment from Day One
From 6 April 2026, all UK employees become eligible for SSP regardless of earnings, and wait-days are abolished—employers need to adjust policies and payroll now.
By NomadicTax Research Team • 5-8 min read • May 5, 2026
## What are the major SSP changes?
Two headline changes coming into force on **6 April 2026** under the Employment Rights Act 2025:
- **Removal of the Lower Earnings Limit (LEL)** for SSP eligibility. All employees, regardless of how little they earn, will now qualify. ([gov.uk](https://www.gov.uk/government/publications/employer-bulletin-april-2026/april-2026-issue-of-the-employer-bulletin?utm_source=openai))
- **SSP payable from the first full day of sickness**. The previous “waiting days” (three unpaid days) are abolished. ([gov.uk](https://www.gov.uk/guidance/sickness-absences-that-start-before-and-end-on-or-after-6-april-2026?hl=en-GB&utm_source=openai))
SSP will be calculated as **80% of the employee’s average weekly earnings**, or the flat rate of **£123.25 per week**, whichever is lower. ([gov.uk](https://www.gov.uk/government/publications/employer-bulletin-april-2026/april-2026-issue-of-the-employer-bulletin?utm_source=openai))
## Who benefits and who needs to adapt?
**Beneficiaries**:
- Employees in low-income roles previously below the LEL (e.g. part-time, casual workers).
- Those who cannot afford unpaid waiting days previously.
**Businesses to implement changes**:
- Update **payroll systems** to remove condition of earning above LEL for SSP.
- Ensure SSP is paid from **day one** for eligible sickness absences starting on or after 6 April 2026. Absences spanning start date have special handling. ([gov.uk](https://www.gov.uk/guidance/sickness-absences-that-start-before-and-end-on-or-after-6-april-2026?hl=en-GB&utm_source=openai))
## Example scenarios
- **Part-time café worker**, Emma, earns £90/week (previously under LEL)—now eligible for SSP if ill from 6 April onward.
- **Office-based employee** with earnings above LEL but previously endured unpaid day-one to day-three of sickness—earn SSP immediately.
- For lingering absences starting **before** 6 April but ending after—different SSP rules apply (existing entitlement holds). ([gov.uk](https://www.gov.uk/guidance/sickness-absences-that-start-before-and-end-on-or-after-6-april-2026?hl=en-GB&utm_source=openai))
## What employers need to do
- Audit HR policies and employee handbooks to reflect new eligibility / timing.
- Test payroll processing for absences starting 6 April onward.
- Ensure employees are informed of their rights. Those without contracts or in variable hour contracts should receive guidance.
- Understand implications for cost budgeting—expect possibly higher SSP payouts.
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**Final thought**: These changes are part of a broader shift to strengthen the protections and fairness of income support for workers. If your business hasn’t yet prepared, make SSP policy updates a priority this month.