Significant changes to Statutory Sick Pay (SSP) come into effect from 6 April 2026 as part of wider employment reforms.

The changes will introduce new rules around when SSP payments begin and how they are calculated.

These changes may have financial and operational implications, particularly in relation to short-term sickness absence and lower-paid or part-time workers.

Key Changes to Statutory Sick Pay

SSP will become a Day-1 entitlement

Currently, employees must serve three “waiting days” before SSP becomes payable.

From 6 April 2026, SSP will instead be payable from the first day of sickness absence.

This means that even short absences of one or two days will trigger statutory sick pay.

The Lower Earnings Limit will be removed

Under the current system, employees must earn at least £125 per week to qualify for SSP.

From April 2026, the Lower Earnings Limit will be removed, meaning all employees will be eligible for SSP regardless of earnings.

This is particularly relevant for sectors such as adult social care where part-time and flexible roles are common.

Revised SSP calculation

To prevent SSP exceeding a worker’s usual income, a new calculation will apply.

From April 2026 SSP will be:

• £123.25 per week, or

• 80% of average weekly earnings

whichever is lower.

SSP – Current Rules vs April 2026 Changes

What this means for Adult Social Care Providers

Many care providers employ staff in part-time or lower-paid roles, meaning the removal of the earnings threshold will bring more workers into the SSP system.

In addition, paying SSP from day one of sickness absence may increase the cost associated with short-term illness.

Providers may wish to review:

• sickness absence policies

• payroll systems and SSP calculations

• workforce planning and shift cover arrangements

• staff guidance and HR procedures