Employment Rights Act2025 · Tracker
Already in force

Statutory Sick Pay from day one: what the 6 April 2026 change did to your payroll

Since 6 April 2026, Statutory Sick Pay is payable from the first day of illness, and the Lower Earnings Limit no longer applies. The three unpaid "waiting days" are gone, so SSP starts on day one of a period of sickness. Removing the Lower Earnings Limit brings the lowest-paid staff into scope, extending SSP to roughly the lowest-paid 1.3 million employees who previously earned too little to qualify. This is a confirmed, in-force change, not a future deadline.

The two things that changed

The reform has two distinct parts, and it is worth separating them because they affect different groups of staff:

  • Waiting days removed. Previously, SSP was not payable for the first three qualifying days of a period of incapacity. Those waiting days are abolished, so an eligible employee is entitled to SSP from the first day they are off sick.
  • Lower Earnings Limit removed. Previously, an employee had to earn at least the Lower Earnings Limit to qualify for SSP at all. That earnings floor is removed, so lower-paid staff who fell below it now qualify. For the lowest earners, SSP is calculated so it does not exceed their normal pay, with the rate or percentage set by regulations.

Why it matters for payroll

The practical effect is that more short absences now attract SSP, and a group of staff who never received it before now do. If your payroll or absence system was configured around the old rules, it may still be applying three waiting days or screening out employees below the old earnings threshold. Both behaviours are now wrong. The cost impact is usually modest per absence, but the compliance risk of underpaying sick pay is real, and it lands on your lowest-paid staff, which is exactly where errors are least defensible.

General information, not legal advice. This guide explains the SSP changes in force since 6 April 2026. Check the current SSP rate and the earnings calculation with your payroll provider or HMRC guidance.

How to check you are compliant now

  • Confirm SSP starts on day one. Ask your payroll provider or check your system settings to make sure no waiting days are being applied to a period of sickness.
  • Confirm lower-paid staff are included. Make sure no earnings floor is screening employees out of SSP. Anyone eligible on the other conditions should qualify regardless of how little they earn.
  • Update your sickness-absence policy. Remove any wording about the first three days being unpaid under SSP, and any reference to a minimum earnings threshold to qualify.
  • Brief managers and anyone recording absence. The people logging sickness need to know SSP now runs from day one.

How this fits the wider rollout

The SSP change was part of the large 6 April 2026 tranche, alongside day-one paternity and unpaid parental leave and the six-year holiday-record duty. It sits at the "already in force" end of the Employment Rights Act 2025 rollout, so unlike the 2027 measures there is nothing to wait for: if your payroll is not already applying it, that is a live gap to close. See the full sequence on the timeline.

Frequently asked questions

When did SSP change?

On 6 April 2026. It is in force now: SSP is payable from the first day of illness, and the Lower Earnings Limit no longer applies.

Do the lowest-paid staff now qualify?

Yes. Removing the Lower Earnings Limit brings staff who previously earned too little into scope, with the amount calculated so it does not exceed their normal pay.

Are the three waiting days really gone?

Yes. SSP now starts on day one of a period of sickness, with no unpaid waiting days.

Sources

Content accurate as at 12 July 2026. Confirm the current SSP rate with your payroll provider or HMRC before acting.

Check every in-force change against your payroll

The report lists what is already in force for your business, with the one action to confirm you are compliant on each.

Get my dated report

Related guides