From 6 April 2026, Statutory Sick Pay will be payable from the first full day of sickness absence and will be available to more employees.

These changes are designed to help ensure that lower-paid employees have financial security when they are unwell and can help reduce the spread of infection within a workplace.

Key changes

  • Statutory Sick Pay will be available to all eligible employees regardless of their earnings (the Lower Earnings Limit is being removed).
  • Statutory Sick Pay will be payable from the first full day of sickness absence (the three-day waiting period is being removed).
  • The rate of Statutory Sick Pay for all employees will be calculated at 80% of their average weekly earnings or the flat weekly rate, whichever is lower.

Actions to take:

Before 6 April 2026:

  • Review your sickness absence policies and prepare updates to any references to waiting periods or earnings thresholds.
  • Check with your payroll provider how the changes will affect your payroll system.
  • Communicate the changes to your management teams and staff.