New SSP Rules from April 2026: What Employers Need to Know
From 6 April 2026, Statutory Sick Pay changed significantly.
For small employers, this is not just a payroll update. It may also affect sickness policies, employment contracts, staff communications, payroll software settings and absence management procedures.
The key changes are:
1. SSP is now payable from day one
The previous three waiting days have been removed. Eligible employees can now receive SSP from the first full day of sickness absence.
2. The Lower Earnings Limit has been removed
Employees no longer need to meet a minimum earnings threshold to qualify for SSP. This means more lower-paid and part-time employees may now be eligible.
3. The SSP calculation has changedFor 2026/27, SSP is paid at the lower of:
• £123.25 per week, or • 80% of the employee’s average weekly earnings
This is particularly important for lower-paid employees, where the 80% calculation may apply.
What should employers do now?
Employers should review:
• Payroll software and SSP settings
• Absence management procedures
• Employment contracts and staff handbooks
• Manager guidance on sickness absence
• Employee communications explaining the new rules
Getting SSP wrong can lead to payroll errors, employee queries and avoidable disputes.
Need Help?
At Satya Accountants, we support employers with payroll processing, statutory payments, PAYE compliance and practical year-round advice.
If your payroll or sickness absence procedures have not yet been reviewed for the April 2026 SSP changes, this is a good time to do so.
📧 Email: info@satya.accountants🌐 Visit:https://www.satya.accountants