Statutory Sick Pay Explained: The New Day-One Rules

The Employment Rights Act 2025 rewired SSP from 6 April 2026, and most guidance online still describes the old system. Here is how it works now, including the 80% calculation that catches lower earners, the transitional rules, and the interaction with company sick pay.

The three changes that took effect on 6 April 2026

• Waiting days abolished: SSP is payable from the first qualifying day of sickness, not the fourth.
• Lower earnings limit abolished: there is no minimum weekly wage to qualify - every employee is in scope.
• New calculation: you receive the lower of the flat rate (£123.25 in 2026/27) or 80% of your average weekly earnings.

What the 80% rule means in cash

The crossover sits at about £154 a week: below it you receive 80% of your earnings, above it the flat rate. Employees who earned between the old limit and the crossover before April can be slightly worse off per week under the 80% rule - the transitional provisions protect anyone already receiving SSP when the rules switched.

Qualifying days, evidence and the 28-week clock

SSP is paid only for qualifying days - the days you normally work. You self-certify for the first 7 calendar days; a fit note from a GP, hospital doctor, nurse, pharmacist, physiotherapist or occupational therapist is required from day 8. The maximum is 28 weeks per period of incapacity; linked absences (within 8 weeks of each other) count as one period and share the 28 weeks.

Worked example: a two-day absence

Before April 2026, a Monday-Tuesday illness for a full-time worker paid nothing - both days were waiting days. Now the same absence pays two qualifying days: £123.25 divided by a five-day week is £24.65 a day, so £49.30 for the two days, through payroll with tax and NI as normal. Employers, not the state, carry this cost - there is no reclaim scheme.

SSP and company sick pay

Contractual sick pay schemes sit on top: your contract may pay full salary for a period, with SSP absorbed inside it. An employer can never pay less than the statutory calculation, and if a scheme expires mid-absence you drop to SSP for the remainder of the 28 weeks. If SSP ends and you are still unable to work, the route is Employment and Support Allowance or Universal Credit, using form SSP1 from your employer.

Related guides

This article provides general information only and is not legal or financial advice. Employment rights depend on your contract, employment status and circumstances. For advice on a specific situation, contact ACAS on 0300 123 1100 or a solicitor regulated by the SRA. Figures relate to the 2026/27 tax year and are verified against GOV.UK at the review date; always confirm current rates on GOV.UK before acting.

Frequently asked questions

How much is Statutory Sick Pay in 2026?

The lower of £123.25 a week or 80% of your average weekly earnings, from 6 April 2026, for up to 28 weeks. Below roughly £154 a week in earnings, the 80% figure applies.

Is SSP now paid from day one?

Yes. For any absence starting on or after 6 April 2026, SSP is payable from the first qualifying day. Absences that began earlier remain on the old waiting-day rules for that absence.

Do part-time and low-paid workers get SSP now?

Yes. The lower earnings limit was abolished on 6 April 2026, so there is no minimum earnings requirement - though low earners receive 80% of their average earnings rather than the flat rate.

Do I need a fit note for two days off sick?

No. You self-certify for the first 7 calendar days. A fit note is only required from the 8th day of absence.

Can my employer refuse to pay SSP?

Only if you genuinely fall outside the scheme - for example you are not an employee, you have exhausted 28 weeks, or you are receiving certain maternity payments. Disputes go first to HMRC’s statutory payments dispute team.

Does SSP apply to zero-hours workers?

Employees on zero-hours contracts qualify like anyone else since the earnings limit was removed; SSP is paid for the days that would have been qualifying days, based on the established work pattern.

Sources

• GOV.UK: Statutory Sick Pay
• business.gov.uk: Statutory Sick Pay changes
• ACAS: Sick pay