SSP Changes in Force from 6 April 2026:What UK Employers Need to Do.

mark11804
Apr 29
3 min read

If you run payroll (or manage people), Statutory Sick Pay (SSP) is one of those areas where small rule changes can create big admin issues fast. As from 6 April 2026, SSP rules changed in the UK. Here’s what is now in force, what it means for employers, and a practical checklist to keep you compliant.

What is SSP (quick refresher)

SSP is the legal minimum sick pay employers must pay to eligible employees when they’re off work due to illness. It’s paid through payroll.

What changed on 6 April 2026

1) SSP is payable from day 1 (waiting days removed)

Previously, the first 3 qualifying days of sickness were usually unpaid (often referred to as “waiting days”), and SSP typically started from day 4. From 6 April 2026, SSP is payable from the first day of sickness absence.

What this means for your business:

• Short absences now trigger SSP costs immediately.

• You need clean, consistent absence records from day 1 (dates, times, reason, who recorded it).

2) The Lower Earnings Limit (LEL) requirement has been removed

Previously, employees generally had to earn at least the Lower Earnings Limit to qualify for SSP.

From 6 April 2026, the LEL requirement no longer applies, meaning more lower-paid and part-time employees will now qualify.

What this means for your business:

• More employees may be eligible than before.

• Eligibility checks and payroll settings need updating.

3) SSP calculation changes for lower earners (earnings-linked)

From 6 April 2026, SSP includes an earnings-linked calculation for lower earners, rather than only a flat-rate approach.

What this means for your business:

Payroll systems must be updated so calculations are correct.
Variable hours/variable pay workers may require closer attention.
Who this affects most These changes apply to all employers, but they’re especially relevant if you: • Employ part-time staff • Have lower-paid roles • Use variable hours, seasonal staff, or fluctuating pay • See a lot of short-term absence (retail, hospitality, care, admin teams, etc.)

Employer checklist: what to do now

Update your sickness absence policy and staff handbook

Remove references to waiting days.
Clarify reporting rules (who to contact, by when, how to report).
Make it clear what is SSP vs company sick pay (if you offer enhanced pay).

Audit your payroll software and process

Confirm your payroll software has applied the 6 April 2026 SSP updates.
Test a few scenarios (1-day absence, 2–3 day absence, variable pay staff).
Ensure your team knows how the new earnings-linked calculation is applied.

Tighten absence reporting and manager guidance

Put a simple absence log in place (even a basic template works).
Ensure managers apply the process consistently.

Communicate the change to staff

A short internal message helps reduce confusion and disputes.
Remind staff that SSP rules are separate from any company sick pay policy.

Common pitfalls we’re seeing

Handbooks still referencing SSP starting on day 4
Payroll systems not updated (or updated, but not tested)
Incomplete absence records (which becomes riskier now SSP starts day 1)
Confusion between SSP eligibility and company sick pay entitlement

Want us to sanity-check your setup?

If you want, we can:

Review your sickness policy / staff handbook wording
Sense-check your payroll process against the SSP rules in force from 6 April 2026
Help you build a simple, compliant absence reporting process

Send over your current setup (number of staff, payroll software, and whether you offer company sick pay) and we’ll point you in the right direction.

Contact Arthur Hamiltons (sw) Ltd

If youd like help reviewing your payroll process, updating your sickness policy, or putting a simple absence reporting process in place, get in touch: