Sickness absences

The rules governing statutory sick pay (SSP) change with effect from 6 April 2026. From that date, all employees will be eligible to receive SSP from the first day of their sickness absence regardless of how much they earn. From that date, SSP is paid at the lower of 80% of the employee’s average weekly earnings or £123.25 per week.

Where the employee’s sickness started before 6 April 2026 and at the start of their sickness period the employee was not entitled to SSP because their earnings were below the lower earnings limit (set at £125 per week for 2025/26), if they are still sick on 6 April 2026, they will be entitled to SSP from that date if their sickness absence started:

• On or after 22 September 2025; or
• On or before 21 September 2025
but they had periods where they returned to work between 22
 September 2025 and 5 April 2026.

The employee’s SSP is based on their average weekly earnings for the period before their sickness absence or first sickness absence in a linked period.

As the requirement to serve waiting days is abolished from 6 April 2026, where an employee would have been serving a waiting day on 6 April 2026 under the old rules, they will receive SSP from 6 April 2026.

Where an employee was receiving SSP at the statutory rate on 5 April 2026, they will continue to receive the statutory rate on or after 6 April 2026, even if this is more than 80% of their average weekly earnings. This will be the case if the employee’s average weekly earnings are between £125 and £154.05 per week.