2026 UK Employment Law Changes

Pay & Benefits 2 min read

Is statutory sick pay paid from the first day of sickness?

Reviewed by Rebecca Hughes, Senior HR Consultant, CIPD Level 7 Last updated: 7 July 2026
Expert Answer

Yes — since 6 April 2026, Statutory Sick Pay (SSP) is payable from the first day of sickness absence. Previously, the first three qualifying days were unpaid "waiting days" and SSP only began on day four. The Employment Rights Act 2025 abolished waiting days entirely.

What Changed on 6 April 2026

  • Day-one payment — SSP is due for every qualifying day of absence, starting with the first
  • Lower earnings limit removed — employees who earn below the old threshold now qualify for the first time
  • New rate structure — SSP is £123.25 per week (2026/27) or 80% of the employee's average weekly earnings, whichever is lower. The 80% formula ensures lower earners receive a proportionate amount rather than nothing

What It Means for Employers

  • Short absences now cost money — a single day off sick attracts SSP where it previously cost nothing
  • Payroll must be updated — applying waiting days after 6 April 2026 is an underpayment and a compliance breach
  • More employees qualify — part-time and low-paid staff who were excluded by the earnings threshold are now entitled
  • Enforcement is sharper — SSP compliance falls within the remit of the new Fair Work Agency, which can act without an employee complaint

Managing the Cost

Employers with frequent short-term absence should expect a measurable increase in sick pay costs. Sensible responses include robust return-to-work interviews, clear absence reporting procedures, and reviewing absence trigger points — see our guide on how SSP works for the full rules.

Our absence management service helps you manage sickness absence fairly and control costs. Get in touch.

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