The legal position
From 6 April 2026, eligible workers receive SSP from the first full qualifying day of sickness, and the lower earnings limit has been removed. Other eligibility requirements remain. The weekly amount is the lower of £123.25 and 80% of average weekly earnings, for up to 28 weeks. Qualifying days are normally days the person would work. Transitional protection can apply to some continuous absences that began before the change. Contractual sick pay may be more generous.
Source and attribution [1]Using it in practice
Review the payroll rule, absence policy and manager explanation as one process. Identify who checks eligibility, working patterns, linked absences and transitional cases. Keep medical information restricted to those who need it. Make sure employees can understand the difference between statutory and contractual pay and know how to query a calculation. Check the official rate again in later tax years rather than copying this edition indefinitely.
An example, not a reported case
Worked example · illustrative
A part-time employee reports a short sickness absence. A manager uses an old script saying the first three days are unpaid and overlooks the new rules. HR’s process review replaces that script and introduces a sample-case check covering low earnings and irregular work patterns. The purpose is to catch a system-wide error early, rather than relying on each employee to challenge their payslip.
What to watch for
This is an overview, not a payroll calculator. Use HMRC guidance for individual calculations and transitional circumstances; do not assume employment-rights status and tax treatment are interchangeable.
Take it into your next conversation
Three useful questions.
- Is the payroll rule current?
- Have qualifying days been established?
- Could transitional or contractual provisions apply?
Related terms
Go to the evidence
Sources & attribution
[1] Acas. Statutory sick pay, updated 30 June 2026. ↗
Official guidance supports the legal overview. Application notes and examples are original editorial material, not individual legal advice. Check the linked source for changes and the full qualifications.
Published 2026-09-20 · Reviewed 2026-09-20. Editorial approach