What changed on 6 April 2026
- No more waiting days. Sick pay starts on the first qualifying day off.
- No lower earnings limit. Staff who earn very little now qualify too.
- The rate is the lower of £123.25 a week or 80% of the person's average weekly earnings.
Example 1
Someone earns £400 a week on average. 80% is £320. The lower number is £123.25. They get £123.25 a week.
Example 2
Someone earns £110 a week on average. 80% is £88. The lower number is £88. They get £88 a week.
What a small employer must do
- Pay from day one, for every eligible member of staff, up to 28 weeks.
- Update the sickness clause in contracts and the staff handbook.
- Keep records of sickness and what was paid.
- Give form SSP1 to anyone who is not eligible.
Sources
- gov.uk: Rates and thresholds for employers 2026 to 2027
- The Statutory Sick Pay (commencement) regulations, SI 2026/373
- acas.org.uk: Statutory sick pay
We make no claims about your situation. This is not legal or HR advice. Confirm on gov.uk and ACAS and with your own adviser.
The Small Employer Action Pack has the sick-pay clause, the payroll checklist and the rest of the 2026 changes, for £47.