Rules on Statutory Sick Pay are set to change in the new tax year, says Page Kirk’s Payroll Manager Jo Poulter. It’s important to stay up to speed.
From 6th April 2026, Statutory Sick Pay (SSP) is changing. Payment will begin on the first day of sickness, with the current three-day waiting period being abolished. The minimum earnings requirement will also be removed, meaning that all your employees qualify, regardless of their salary.
The new rules are coming in as part of the Employment Rights Act 2025 and are designed to increase financial security for workers who fall ill. Previously around 1.3 million lower-paid or part-time employees were excluded. There was also arguably a culture of ‘presenteeism’, with people working while ill to avoid losing pay and then passing bugs on to others.
A new SSP calculation method is going to be introduced in April too. The payment will be 80% of Average Weekly Earnings or a flat weekly rate of £123.25, whichever is lower.
The concept of ‘qualifying days’ (QD) is critical to the implementation of SSP. These are the days the employee is contracted to work, and the daily amount of SSP will depend on the agreed pattern. Once this work pattern is set, you can calculate the daily rate by dividing the weekly SSP by the number of QDs. If the employee doesn’t have set working days, but works a varied pattern instead, you’ll need to agree with them which days the QDs will be.
The process for documenting absence hasn’t changed. Employees will only need to provide a fit note if their sickness lasts more than seven days. For shorter medical absences, no medical evidence is required and they can self-certify on return to work.
Whoever is processing payments on your behalf will, of course, want details of all the dates an employee is off work and their qualifying day pattern.
If you have any queries about the new arrangements, we’re happy to advise you at Page Kirk. Simply email enquiries@pagekirk.co.uk or call us on 0115 896 6155.
| Feature | Before April 2026 | From 6 April 2026 |
|---|---|---|
| Waiting days | 3 unpaid days | Paid from day 1 |
| Earning threshold | Required | Removed |
| Employee eligibility | Limited | All employees qualify |
| SSP rate | Flat rate | 80% AWE or £123.25 |
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The Page Kirk team ensures all content is accurate, fact-checked, and aligned with current financial standards.
