Posted 09 March 2026

Statutory Sick Pay Changes

As always, we are keeping on top of any employment law changes that may affect you and from April 2026, there will be some changes to how Statutory Sick Pay (SSP) is calculated. These changes are detailed below:

  • SSP will be paid from the first full day of sickness, instead of the fourth day

  • The Lower Earnings Limit will be removed, allowing all employees to be paid SSP regardless of earnings – previously, workers must have earnt £125 per week to be eligible for SSP

  • SSP will be calculated as 80% of an employee’s average weekly earnings or the flat rate of SSP (£123.25 for the 2026/27 tax year), whichever is lower

If you have any questions regarding this please do get in touch with our payroll team on 01737 816 320 who will be happy to help!