Day-one Statutory Sick Pay: what changed in April 2026

From 6 April 2026, Statutory Sick Pay (SSP) is payable from the first day of sickness absence. The three-day waiting period has been removed entirely, and the Lower Earnings Limit (LEL) — which previously excluded around 1.3 million low-paid workers — has been abolished. All eligible employees qualify regardless of how much they earn.

The reform was introduced by the Employment Rights Act 2025 and is one of the first major provisions to take effect.

What changed on 6 April 2026

• No waiting days. SSP is payable from the first qualifying day of incapacity. Previously the first three qualifying days were unpaid.
• No earnings threshold. Workers no longer need to earn above the LEL (previously £125/week) to qualify. The estimated 1.3 million additional eligible workers are predominantly part-time and lower-paid.
• New rate calculation. SSP is now paid at the lower of £123.25/week or 80% of average weekly earnings (AWE). For lower earners, this means a fairer pay floor; for higher earners, the £123.25 statutory rate still applies as a cap.

How the calculation works

Take the employee's earnings over the 8 weeks immediately preceding the sickness absence. Add them, divide by 8 to get average weekly earnings, take 80%, and compare with £123.25 — pay the lower of the two.

Worked example. An employee earning £135/week:

• 80% of AWE = £108
• Statutory weekly rate = £123.25
• SSP payable = £108 (the lower of the two)

An employee earning £500/week:

• 80% of AWE = £400
• Statutory weekly rate = £123.25
• SSP payable = £123.25 (the lower of the two)

What employers should do now

• Update the sickness absence policy. Remove every reference to waiting days or earnings thresholds.
• Reconfigure payroll. Payroll software must pay SSP from day one and apply the lower-of-£123.25-or-80%-AWE calculation.
• Audit employment contracts. Any contractual sick pay clauses referring to waiting days are out of date and should be updated.
• Update the staff handbook. The sick pay section is one of the most-read parts of a handbook; getting it wrong is highly visible.

Employees can still self-certify for the first seven days of absence; after seven days, a GP fit note is required.

The full official guidance is on GOV.UK — Statutory Sick Pay and on ACAS.