Since 6 April 2026, employees in the UK have been entitled to statutory sick pay from day one of a sickness absence. The old rule that left the first three “waiting days” unpaid has gone, and so has the minimum earnings threshold that used to shut out many low-paid and part-time workers. Statutory sick pay (SSP) is now paid at the lower of £123.25 a week or 80% of your average weekly earnings, for up to 28 weeks. Here is how the system works as of October 2026.
What changed in April 2026
The changes were made by the Employment Rights Act 2025, which became law on 18 December 2025. Two reforms took effect on 6 April 2026:
- No waiting days: SSP used to start only on the fourth day of sickness. It is now payable from the first day you are off sick.
- No earnings threshold: previously you had to earn at least £125 a week (the lower earnings limit) to qualify. That requirement has been removed, so eligibility no longer depends on how much you earn.
Because more people now qualify, the way SSP is calculated also changed. Instead of a single flat rate for everyone, the payment is capped at 80% of a person’s normal earnings where that is lower than the flat rate. Law firm Brodies reported that the government expected around 1.3 million more employees to become eligible.
The government’s business.gov.uk employment-changes campaign says the new rules apply automatically, so employees do not need to do anything for them to take effect.
Who qualifies for statutory sick pay from day one?
According to Acas, the workplace advice service, you can get SSP if:
- you are classed as employed for tax purposes, which includes employees and agency workers;
- you have actually started work for the employer; and
- you tell your employer you are sick within any deadline they set, or within seven days if they have not set one.
Self-employed people who pay their own tax through self assessment are not eligible. The government’s guidance also lists some exclusions linked to the changeover, including people who had received Employment and Support Allowance in the 85 days before 6 April 2026 and people who had been continuously off sick since 21 September 2025.
How much is statutory sick pay?
For the 2026/27 tax year, SSP is the lower of:
- £123.25 a week (up from £118.75 in 2025/26); or
- 80% of your average weekly earnings, worked out over the eight weeks before your absence began.
It is paid for “qualifying days”, which are the days you would normally work. If you do not have a regular pattern, Acas says you and your employer should agree which days count. Payments are rounded up to the nearest penny.
Worked examples
- Part-time worker earning £100 a week: 80% of £100 is £80, which is lower than £123.25, so SSP would be £80 a week.
- Full-time worker earning £400 a week: 80% of £400 is £320, which is higher than the flat rate, so SSP would be capped at £123.25 a week.
- Daily amount: someone entitled to the full rate who normally works five days a week would receive £24.65 for each qualifying day off sick (£123.25 divided by five).
Protection for people already off sick
Acas explains that workers who were already receiving SSP before 6 April 2026 and earn between £125 and £154.05 a week keep the flat £123.25 rate, rather than dropping to 80% of their pay. That protection lasts until they return to work, use up 28 weeks of SSP, leave the job or start statutory maternity pay or maternity allowance.
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How long SSP lasts and linked absences
SSP can be paid for up to 28 weeks. If you are off sick for the same reason more than once, and the periods are eight weeks or less apart, they are linked. Linked absences count towards the same 28-week limit, and the earnings figure from the first period is used for the later ones.
Telling your employer and fit notes
Check your contract or staff handbook for your employer’s sickness reporting rules and follow them. If the employer has no deadline, the legal fallback is seven days.
Acas says a fit note (sometimes called a sick note) is needed if you have been off for more than seven calendar days, or earlier if your employer asks for one. Employers are expected to be understanding if there is a delay in getting a fit note from a doctor or other healthcare professional.
What if my employer will not pay?
If your employer decides you are not entitled to SSP, it must explain why in writing, usually on form SSP1 or by letter or email. You may then be able to claim other benefits or financial support.
If you believe you were eligible but were not paid, or were paid the wrong amount, Acas points workers to HMRC’s statutory payment dispute team. A new enforcement body, the Fair Work Agency, was set up on 7 April 2026 and, according to Acas, is taking on enforcement of rights including SSP and holiday pay.
Remember that SSP is a legal minimum. Many employers offer contractual sick pay that is more generous, so check your contract before assuming SSP is all you will receive.
Does this apply in Scotland, Wales and Northern Ireland?
Yes. The day-one and earnings-threshold changes apply in England, Scotland and Wales through the Employment Rights Act 2025. Law Centre NI reported that the same reforms also took effect in Northern Ireland from April 2026, with SSP payable from the first full day of illness, the earnings threshold removed and the same £123.25 weekly rate. Many of the Act’s other employment changes, however, apply only in Great Britain, so Northern Ireland workers should check the position for any other right.
Other employment rights changes to know about
Sick pay is one part of a wider package. Acas lists these other changes under the Employment Rights Act 2025 for workers in Great Britain:
- 6 April 2026: paternity leave and unpaid parental leave became day-one rights.
- 1 October 2026: the time limit for most employment tribunal claims rose from three months to six months.
- 30 October 2026: employers must take “all reasonable steps” to prevent sexual harassment and become liable for harassment by third parties such as customers.
- 1 January 2027: protection from unfair dismissal is due to start after six months’ service instead of two years.
The reforms have divided opinion. Retailers warned that the legislation could raise costs and lead to job cuts, as Westferry Times reported, while others argued the Bill had been watered down, as set out in this opinion piece.
This article is general information, not legal or financial advice. If you have a dispute about sick pay, contact Acas, HMRC or a qualified adviser about your own circumstances.
Frequently asked questions
Do I get statutory sick pay for the first day off sick?
Yes. Since 6 April 2026 SSP has been payable from the first qualifying day of sickness absence. The three unpaid waiting days no longer apply.
What is the SSP rate for 2026/27?
The lower of £123.25 a week or 80% of your average weekly earnings over the previous eight weeks.
I earn under £125 a week. Can I get SSP?
Yes, if you meet the other conditions. The minimum earnings requirement was removed in April 2026, but your SSP will be 80% of your average weekly earnings if that is less than £123.25.
When do I need a fit note?
Usually when you have been off sick for more than seven calendar days, or sooner if your employer asks for one.
Can self-employed people get SSP?
No. SSP is only for people classed as employed for tax purposes, such as employees and agency workers.
Sources: Acas, Statutory sick pay (SSP) (updated 30 June 2026); Acas, Employment Rights Act 2025 (updated 27 October 2026); business.gov.uk, Your sick pay rights (accessed October 2026); Law Centre NI, Major changes to Statutory Sick Pay in Northern Ireland from April 2026 (2 April 2026); Brodies, Employment Rights Act 2025: reforms to statutory sick pay from April 2026 (11 February 2026).
