From 6 April 2026, statutory sick pay (SSP) is payable from the first qualifying day of illness — the three-day waiting period has been abolished. The weekly SSP rate is £123.25 (2026/27), or 80% of average weekly earnings where that is lower. The lower earnings limit has also been removed, so all employees now qualify regardless of their pay level. These changes were made by the Employment Rights Act 2025. Updated June 2026.
Source: Employment Rights Act 2025, ss.1–10 (amending SSCBA 1992, s.157); acas.org.uk/statutory-sick-pay-changes-2026.
What the law says
Before 6 April 2026, the Social Security Contributions and Benefits Act 1992 required employees to serve three "waiting days" before SSP became payable. If you were ill for three days or fewer, you received nothing from your employer under the statutory scheme.
The Employment Rights Act 2025 (sections 1–10) amended the SSCBA 1992 to remove the waiting days and abolish the lower earnings limit entirely. The changes came into force on 6 April 2026 under the Employment Rights Act 2025 (Commencement No.1 and Transitional and Saving Provisions) Regulations 2026 (SI 2026/3). Source: legislation.gov.uk/uksi/2026/3/contents/made.
How day-one SSP works in practice
The flat rate
From 6 April 2026, the weekly SSP rate is £123.25 (2026/27). This applies where an employee's average weekly earnings are £154.06 or above. SSP is paid only for qualifying days — the days the employee is contracted to work. For a standard five-day week, the daily rate is £24.65.
The 80% formula for lower earners
Where an employee's average weekly earnings are below approximately £154.06, their SSP is calculated as 80% of those average weekly earnings. This formula replaced the old approach in which workers below the lower earnings limit received nothing at all.
Example: An employee who earns an average of £120 per week would receive SSP of £96 per week (80% × £120). The same employee would previously have received nothing, because £120 fell below the lower earnings limit of £125 per week.
Qualifying conditions still apply
The day-one right removes the waiting period only. Other qualifying conditions remain:
- You must be an employee (not a worker or self-employed contractor).
- You must be too ill to work on qualifying days.
- You must follow your employer's notification procedure (usually within the first day or days of absence).
- SSP can be paid for a maximum of 28 weeks per period of incapacity for work.
Source: gov.uk/statutory-sick-pay/eligibility; acas.org.uk/checking-sick-pay.
What this means for short-term illness
Under the old rules, a one-day or two-day illness attracted no SSP at all. From 6 April 2026, a single qualifying sick day attracts payment at the daily rate — £24.65 for a standard five-day week. This is a significant practical change for employees who previously absorbed short absences with no statutory support, and for employers who must now administer SSP from day one.
Approximately 1.3 million additional workers became eligible for SSP under the new rules — principally part-time and lower-paid workers who previously fell below the lower earnings limit of £125 per week.
Employer obligations under the new rules
Employers must:
- Pay SSP from the first qualifying day of illness — no waiting period.
- Remove the lower earnings limit from eligibility checks.
- Apply the 80% average weekly earnings formula for employees below the threshold.
- Not reduce SSP for employees who were already receiving it before 6 April 2026 within the transitional band (between the old £125 lower earnings limit and approximately £154.06).
For the employer action checklist, see the Employment Rights Act 2025 employer checklist.
How to calculate your sick pay
Use the free statutory sick pay calculator to work out your SSP entitlement for any period of absence. Enter your average weekly earnings and number of sick days for an instant result. Updated for day-one rights and the 2026/27 rate of £123.25 per week.
Frequently asked questions
See the FAQ below. For individual situations — including disputes about whether you qualify or how long SSP should last — see ACAS or the statutory sick pay calculator.
Back to statutory sick pay rights.