What changed on 6 April 2026
2 major reforms took effect. First, the 3 unpaid waiting days were scrapped, so SSP is now due from day 1 of any qualifying sickness absence rather than day 4. Second, the lower earnings limit no longer applies to SSP, so employees earning under £129 a week, previously excluded entirely, now qualify. To keep costs proportionate for part timers, the rate is the lower of £123.25 a week or 80% of the employee's average weekly earnings.
Who qualifies now
Almost every employee and agency worker qualifies from day 1 of the job: there is no minimum service requirement and no minimum earnings test any more. Any qualifying day of sickness now attracts SSP, which is a genuine shift for short absences that previously cost employers nothing. The main exclusions that remain are people already receiving certain statutory family payments such as SMP, and those who have exhausted the 28 week maximum.
How much it costs an employer
For a full time employee, SSP is £123.25 a week for up to 28 weeks, roughly £3,451 for a maximum length absence, and it cannot be reclaimed from HMRC. For someone averaging £120 a week, the 80% rule gives £96 a week. Model the day 1 change into your budgets: short frequent absences that used to cost nothing now carry a direct cost, and sectors with high casual absence are seeing payroll costs rise noticeably.
Evidence and fit notes
Employees can self certify for the first 7 calendar days of sickness. From day 8 you can require a fit note from a GP, hospital doctor, nurse, pharmacist, physiotherapist or occupational therapist, all of whom can now issue them. You cannot insist on a fit note for short absences, though you can operate reasonable internal reporting rules such as calling in by a set time.
Running SSP through payroll
SSP is paid through the normal payroll, taxed and NIable, on the employee's usual payday. Your software handles qualifying days, which are the days the employee normally works, and links related absences: 2 sickness spells of 4 or more days separated by 8 weeks or less count as 1 linked period toward the 28 week maximum. When entitlement is running out, or the employee does not qualify, issue form SSP1 so they can claim Employment and Support Allowance.
Beyond the statutory minimum
SSP is a floor, not a ceiling. Many employers run occupational sick pay schemes topping up to full pay for a set period; if you do, the contract wording should say how SSP interacts with it. With SSP now starting on day 1, review absence triggers, return to work interviews and any Bradford factor thresholds so they still make sense. Long term absence also engages disability discrimination duties, so take advice before dismissing on ill health grounds. For the wider payroll calendar see our deadlines and penalties guide, or let our payroll service track entitlements for you.
Frequently asked questions
How much is SSP in 2026/27?
The lower of £123.25 a week or 80% of the employee's average weekly earnings, paid for up to 28 weeks. The 80% calculation means very low earners receive a proportionate amount rather than nothing.
When does SSP start now?
From the first qualifying day of sickness. The 3 waiting days were abolished from 6 April 2026, so an employee off sick for 2 days is now entitled to SSP for those days.
Can employers reclaim SSP from HMRC?
No. SSP recovery was abolished in 2014 and the April 2026 reforms did not reinstate it, so SSP is a direct employer cost. Some businesses insure the risk through group income protection or sickness policies.