18 March 2026
The UK government has issued new guidance explaining how employers should manage sickness absences that begin before and end on or after 6 April 2026, when the major reforms to Statutory Sick Pay (SSP) take effect.
The changes form part of wider employment reforms introduced through the Employment Rights Act 2025, and they represent one of the most significant overhauls of SSP entitlement in decades.
The guidance clarifies how employers should transition employees fairly from the current SSP rules to the new post 6 April 2026 framework, depending on when an absence began and whether the worker was previously eligible.
How the Rules Apply to Sickness Absences Spanning the Change Date
The most complex part of the new guidance deals with employees whose sickness absence begins before and continues on or after 6 April 2026.
1. Employees Previously Ineligible Due to Low Earnings
If an employee began their sickness absence before 6 April 2026 and was not entitled to SSP because they earned below the Lower Earnings Limit, they may become entitled to SSP from 6 April 2026, provided:
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The absence began on or after 22 September 2025
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It began before 22 September 2025 but included periods of return to work between 22 September 2025 and 5 April 2026.
For these employees:
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Employers must calculate AWE using the period before the sickness absence (or the first linked absence)
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They may receive up to 28 weeks of SSP under the new rules.
2. Employees Whose Absences Started Too Early to Qualify Under New Rules
Employees who:
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Started their sickness absence on or before 21 September 2025
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And continued without a break through to 5 April 2026
These employees on long term sick will not become entitled to SSP when the reforms take effect. They only regain entitlement after returning to work for at least 8 weeks (ending the linked period).
It is important to note, employees who received Employment and Support Allowance (ESA) in the past 85 days remain ineligible for SSP.
3. Employees Currently Serving ‘Waiting Days’
If a sickness absence begins before 6 April 2026 and the employee is in their waiting-day period as at that date:
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Waiting days are cancelled from 6 April 2026
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SSP cannot be back paid for waiting days that occurred before 6 April 2026.
Why This Matters for Employers
The transition rules prevent unintended exclusion or overpayment during the switch to the new regime. They ensure that employees who would qualify under the new law are properly supported, while also preventing legacy long-term absences from incorrectly being brought into the new entitlement rules.
These changes also carry financial and administrative implications:
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SSP costs may increase due to day one payments and newly eligible low paid employees.
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Employers must ensure accurate sickness tracking and absence management systems are in place ahead of the transition.
What Changes on 6 April 2026?
From 6 April 2026 SSP will be:
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Available to all eligible employees, regardless of earnings (the Lower Earnings Limit is abolished)
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Payable from the first full day of sickness absence, ending the current three day waiting period
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Paid at 80% of the employee’s Average Weekly Earnings (AWE) or the uprated flat weekly rate (£123.25), whichever is lower.
These reforms expand SSP access to thousands of low paid or part time workers who previously would not have qualified.
New SSP1 form released
An updated version of the SSP1 form is now available showing the changes from the 6 April removing the reason of non-payment due to earnings being lower than the LEL, and the addition of the first full day of sickness included in the linked period spanning more than three years.
The guidance published today provides essential clarity for employers on how to apply Statutory Sick Pay during the transition to the new SSP framework taking effect on 6 April 2026. With significant changes to eligibility and payment rules, employers should act now to update policies, adjust payroll processes, and communicate upcoming changes to their workforce.
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