What Changed on 6 April 2026
| Before 6 April 2026 | From 6 April 2026 | |
|---|---|---|
| Waiting days | First 3 qualifying days unpaid | None: paid from the first qualifying day |
| Minimum earnings | Average weekly earnings at or above the lower earnings limit | No minimum |
| Weekly amount | Flat rate (£118.75 in 2025/26) | Lower of £123.25 and 80% of average weekly earnings |
| Shortest period of sickness | 4 days in a row | 1 day |
| Maximum | 28 weeks | 28 weeks (unchanged) |
The changes come from the Employment Rights Act 2025. They apply to sickness on or after 6 April 2026.
Who Now Qualifies
An employee who is too ill to work on a day they would normally work, and who has told their employer within the employer's own time limit. There is no longer an earnings test, so part-time and low-paid staff who were previously excluded now qualify.
That is the group the 80% rule exists for. An employee earning less than about £154.07 a week is paid 80% of their average earnings, not the flat rate. Paying them £123.25 would be an overpayment, and an amount under £123.25 is not an underpayment.
How to Work Out the Amount
- Find average weekly earnings. Average the employee's pay over the eight weeks or so before the sickness began, as you would for other statutory payments. Do not round the average to whole pence.
- Take the lower of £123.25 and 80% of that average. That is the weekly amount.
- Count the qualifying days. SSP is paid only for days the employee would normally work. These are agreed days of the week, counted one by one, not a proportion of calendar days.
- Pay each full week at the weekly amount, and any days left over at the weekly amount multiplied by days sick and divided by the qualifying days in the week. Round each amount up to the next penny.
Examples
| Employee | Average weekly earnings | Qualifying days | Days sick | SSP |
|---|---|---|---|---|
| Full-time, Monday to Friday | £500.00 | 5 a week | 10 (two full weeks) | £246.50 |
| Full-time, Monday to Friday | £500.00 | 5 a week | 3 | £73.95 |
| Part-time, 2 days a week | £100.00 | 2 a week | 2 (one full week) | £80.00 |
| Part-time, 3 days a week | £140.00 | 3 a week | 1 | £37.34 |
In the last row, 80% of £140.00 is £112.00 a week, and one day of three is £37.333, rounded up to £37.34.
You can check your own figures with the free SSP calculator.
Linked Periods and the 28-Week Limit
Two periods of sickness link into one when the gap between them is eight weeks (56 days) or less. A linked period counts towards the same 28 weeks, and uses the average weekly earnings worked out for the first of them: the rate stays the same throughout a linked period.
Once 28 weeks have been paid in a linked period, SSP ends. Give the employee form SSP1 so that they can claim benefits.
New Starters
An employee who falls sick before they have eight weeks of pay history has no ordinary average to take. Work the average from what they have been paid so far, or from their contract if they have not been paid at all. Do not default to the flat rate: for anyone earning under about £154 a week that overpays.
Can the Employer Reclaim It?
No. SSP has not been recoverable from HMRC since April 2014. It is still reported on the Full Payment Submission as part of the employee's pay, and is subject to tax and National Insurance like any other pay.
What Did Not Change
- The 28-week maximum
- The eight-week linking rule
- Qualifying days: SSP is still paid only for days the employee would have worked
- Statutory maternity, paternity and adoption pay, which still have a lower earnings limit