Statutory Sick Pay now starts on day one: what employers need to know
Since April 2026, SSP is paid from the first day of sickness and low earners receive 80% of their earnings. What changed, and how to keep payroll and policies in line.
Statutory Sick Pay used to start on the fourth day of sickness and only applied to people earning above the lower earnings limit. Under the Employment Rights Act 2025, from April 2026 it is paid for every full day an employee is off sick that they would normally have worked, and lower earners are covered too.
Before and after April 2026
- Three waiting days unpaid
- Only earners above the lower earnings limit
- A flat weekly rate
- Paid from the first full day
- All employees who have done some work
- £123.25 a week, or 80% of earnings if lower
Working it out
Employers use average weekly earnings over the previous eight weeks to see whether the 80% rule applies. New starters still qualify before they have eight weeks of pay. Periods of sickness less than eight weeks apart are linked, and SSP stops after 28 weeks in total.
Policies and payroll
- Update your sickness policy and contracts to match the new rules.
- Check your payroll software applies day-one SSP and the 80% calculation.
- Record absences daily: short absences now cost more, and patterns matter.
- Ask for a fit note when someone is off for more than seven days in a row.
Sources
This insight is general information, not advice for your circumstances. Talk to us before acting on it.