Statutory Sick Pay (SSP) 2026 changes
Since 6 April 2026, SSP is payable from the first day of sickness absence instead of the fourth, and the Lower Earnings Limit was scrapped so every employee qualifies. Low earners get 80% of average weekly earnings; the flat rate for 2026-27 is £123.25 a week.
Statutory Sick Pay changed on 6 April 2026, the start of the 2026-27 tax year. The previous three-day waiting period is gone, so SSP is now payable from the first qualifying day of sickness absence. The Lower Earnings Limit, which previously excluded anyone earning under roughly £125 a week from SSP entirely, has been removed, so every employee now qualifies regardless of earnings. Employees who would previously have fallen below the Lower Earnings Limit now receive SSP at 80% of their average weekly earnings, while everyone else continues to receive the flat statutory rate, whichever figure is lower. The flat weekly rate for 2026-27 is £123.25, up from £118.75 the year before. SSP remains payable for up to 28 weeks per period, or linked periods, of sickness.
What changed on 6 April 2026?
Two things: SSP is now paid from day one of sickness absence instead of day four, and the earnings threshold that previously excluded the lowest earners entirely was removed.
How much do low earners get now?
Employees who earn below the level that would qualify them for the full flat rate now get 80% of their average weekly earnings instead. Everyone else gets the flat weekly rate, currently £123.25 for 2026-27, whichever figure is lower.
How long does SSP last?
Up to 28 weeks per period of sickness, or linked periods, unchanged by this reform.
Who handles this if you hire through Teamed?
Sick pay for your UK employees is calculated and paid correctly from day one under the current rules automatically when Teamed runs your UK payroll, including the new 80% rate for lower earners, so there's no manual tracking of thresholds or waiting-day rules on your end.
Key figures
| Detail | Value |
|---|---|
| Removal of the 3-day waiting period | SSP is now payable from the first qualifying day of sickness absence, rather than only from the fourth day, removing the previous 3 waiting days. (source) |
| Removal of the Lower Earnings Limit | The requirement to earn at or above the Lower Earnings Limit (£125 a week in 2025-26) to qualify for SSP has been removed, extending SSP to the lowest-paid employees for the first time. (source) |
| New percentage-of-earnings rate for low earners | SSP is paid at the lower of the flat weekly rate or 80% of the employee's normal average weekly earnings, protecting the flat rate for most employees while giving previously-excluded low earners a proportionate payment. (source) |
| Exact effective date | All these SSP reforms took effect on 6 April 2026, the start of the 2026-27 tax year. (source) |
| 2026-27 SSP weekly rate | The flat weekly SSP rate for 2026 to 2027 is £123.25 (or 80% of average weekly earnings if lower), up from £118.75 in 2025-26. SSP remains payable for up to 28 weeks per period or linked periods of sickness. (source) |
| Statutory reference | Sections 10 and 11, Employment Rights Act 2025 (removal of waiting period; lower earnings limit), amending the Social Security Contributions and Benefits Act 1992. (source) |
Frequently asked questions
Do all employees now qualify for SSP?
Yes. The earnings threshold that used to exclude the lowest-paid employees was removed from 6 April 2026, so every employee qualifies, though low earners receive 80% of their average weekly earnings rather than the full flat rate.
Is SSP still paid from the fourth day of sickness?
No, that changed. SSP is now payable from the first qualifying day of absence, not the fourth.
What is the current SSP rate?
£123.25 a week for the 2026-27 tax year, or 80% of average weekly earnings if that figure is lower, up to 28 weeks.
UK employment law is moving fast, and commencement dates have slipped before. When Teamed is your legal employer, we track every change and update your contracts, policies and payroll as the law lands, so you never have to read a roadmap to stay compliant.
