Since 6 April 2026, statutory sick pay (SSP) is payable from the first day of sickness absence. Before that date, the first three days of sickness were unpaid, and a worker had to earn above a set weekly threshold to qualify at all. GOV.UK’s implementation timeline confirms both hurdles have been removed. As of October 2026, the flat weekly rate is £123.25, or 80% of the worker’s normal weekly earnings if that is lower, according to GOV.UK’s employer guide .
This guide covers who now qualifies, how the amount is worked out, and what you need to do as an employer.
What changed on 6 April 2026?
Three things changed at once:
- The waiting days were removed. SSP starts from the first qualifying day of sickness, rather than the fourth.
- The lower earnings limit was removed. Workers who earn less than the old weekly threshold now qualify, including part-time and low-paid staff. The basic process for notice, proof of illness and records has not changed. Acas notes that about 1.3 million low-paid employees previously received no SSP at all, so these changes reach a much wider group of staff.
Who qualifies for SSP?
A worker generally qualifies if they:
- are classed as an employee, or an agency worker paid through PAYE;
- have done some work for you;
- have told you they are sick within your deadline, or within 7 days if you have no set deadline; and
- have been ill for at least one full working day, which counts as a period of incapacity for work.
Workers who pay their own tax through self assessment do not qualify. Acas’s guide to SSP sets out the day-one rules in full. Someone who has already received the maximum 28 weeks of SSP, or who is receiving statutory maternity pay, will not get SSP for that period.
Sickness spells can be linked. If two spells are each at least one full working day and are 8 weeks or less apart, they count as one. SSP stops if a continuous series of linked periods runs for more than three years. GOV.UK’s eligibility page covers these rules.
How is the SSP amount worked out?
The worker receives the lower of two amounts:
- A flat rate of £123.25 a week.
- 80% of their average weekly earnings.
The average is based on the eight weeks before the absence began. Payments are rounded up to the nearest penny. SSP can be paid for up to 28 weeks in total.
Here is a simple example. If a worker normally earns £400 a week, 80% of that is £320. Because £320 is higher than the flat £123.25, they receive £123.25 a week. A worker who earns £120 a week would receive 80% of their earnings, which is £96, because that is lower than the flat rate.
You can pay more than SSP under a contractual or company sick pay scheme, but you cannot pay less than the statutory minimum. Any enhanced terms should be written into the contract or workplace policy, so both you and the worker know where you stand.
What if the absence started before April 2026?
Transitional rules apply to some absences that began before 6 April 2026 and continue after it. Acas explains that workers who earned between £125 and £154.05 a week can keep receiving the flat £123.25 rate in these cases. The protection ends when the worker returns to work, reaches 28 weeks of SSP, leaves the job, or starts statutory maternity pay or maternity allowance. If you have a long-term absence that spans the change, check how the rules apply to that individual before you calculate their pay.
What do you need to do as an employer?
Most employers can take these steps now:
- Update your sick pay policy. Remove any reference to waiting days or the old earnings threshold.
- Check your payroll settings. Make sure your software pays SSP from the first qualifying day.
- Confirm your qualifying days. Where a worker does not have a regular pattern, agree with them which days count as qualifying days.
- Keep records. Note the dates of absence, any notice given, and any fit note received.
- Send form SSP1 when needed. GOV.UK explains the form . If a worker is not entitled to SSP, send them form SSP1 within 7 days of their first day off sick. If SSP ends while they are still sick, send the form within 7 days of it ending.
- Tell staff. A short note explaining the new rules can prevent confusion and reduce disputes.
Common questions
Is there still a waiting period for SSP?
No. The waiting period was removed from 6 April 2026, so SSP can be payable from the first day of sickness, subject to the qualifying rules.
Is SSP paid for every day?
Not always. SSP is paid for qualifying days, meaning the days a worker would normally have worked. If the pattern is irregular, you and the worker should agree which days count.
Do I have to pay SSP to part-time workers now?
If the worker meets the other conditions, yes. The earnings threshold has been removed, so part-time and low-paid workers are no longer excluded because of their pay.
Can I ask a worker for proof of illness?
Yes. Workers must give you notice and proof of illness when needed, and the GOV.UK pages on notice and fit notes explain what counts. Set out your own evidence rules in your sick pay policy so every case is treated the same way.
Can I pay less than the flat rate?
Only in one situation: when 80% of the worker’s average weekly earnings is lower than £123.25. That happens for workers who average less than about £154 a week, and in that case the 80% figure is the amount payable. You cannot pay less than the amount that applies to the worker.
Key points
- SSP has been payable from the first day of sickness since 6 April 2026.
- The waiting days and the lower earnings limit were both removed.
- As of October 2026, the rate is the lower of £123.25 a week or 80% of average weekly earnings.
- Qualifying rules, linked periods and form SSP1 still apply.
- Check your policy and payroll settings before the next absence.
Where to go next
If your sick pay policy has not been updated since April, now is a good time to review it. Solved HR, an HR consultancy in Daventry, helps small businesses and charities with handbooks and policies, including sickness absence. For a complex case, such as a long-term absence or a dispute, take advice from Acas or a qualified employment adviser. The rate may change from April 2027, so check GOV.UK again before the next tax year.