UK Statutory Sick Pay 2026 — Day-1 SSP, Lower Earnings Limit Scrapped

Reviewed by Alex Morgan · Updated April 2026 · Biggest SSP reform since 1983

What changed in April 2026 (the big news)

The Employment Rights Bill 2024 — passed in 2025 and largely commenced April 2026 — delivers the most significant SSP reform since the scheme was introduced in 1983. Three changes matter:

The reform's stated aim is to reduce presenteeism — workers turning up sick because they couldn't afford the unpaid waiting days. Industry estimates suggest 6 million UK workers had been turning up to work ill each year due to the 3-day rule.

Eligibility from April 2026

To qualify for SSP from April 2026 you must:

• Be classed as an employee or worker — genuine self-employed contractors are still excluded (they may qualify for Universal Credit or "new style" Employment and Support Allowance instead).
• Be earning something — there is no longer a minimum earnings threshold. Workers earning £40/week now qualify (whereas previously they were excluded by the £125 LEL test).
• Tell your employer you're sick — usually within 7 days, but check your contract for shorter notification windows. SSP can be withheld for the days before notification was given.
• Provide a fit note if absent for more than 7 calendar days (including weekends and rest days). For absences of 7 days or less, self-certification is sufficient.
• Be incapable of doing the work you normally do — temporary alternative duties don't break SSP entitlement, but a return to your normal job does.

How SSP is calculated for low earners

The "lesser of £118.75 or 80% of weekly earnings" formula means anyone earning above ~£148/week gets the full £118.75 rate. Below that, they get 80% of their actual earnings. This protects low earners from being paid more in sick pay than they earn working.

28-week maximum and "linked" periods

SSP runs for up to 28 weeks per "period of incapacity." If you have multiple sickness absences within an 8-week window, they are "linked" — treated as one continuous period for SSP duration purposes. So a 4-week illness in January and a 4-week illness in March count as 8 weeks toward the 28-week cap.

After 28 weeks of SSP, you may be eligible for "new style" Employment and Support Allowance (ESA) — apply via gov.uk before the SSP runs out. Your employer will issue you an SSP1 form indicating the SSP end date, which DWP needs to process the ESA claim. Don't wait until SSP stops to apply or you'll have a payment gap.

Occupational sick pay — what employers actually offer

SSP is the legal floor. Most professional UK employers offer "occupational sick pay" or "company sick pay" which is contractual and usually substantially better. Typical UK 2026 patterns:

• Large corporates / professional services: 4-13 weeks at full pay, then 4-13 weeks at half pay, then SSP. Often subject to length-of-service banding.
• NHS / civil service: 1 month full + 2 months half (year 1), rising to 6 months full + 6 months half after 5 years' service.
• Public sector teaching: Burgundy Book — up to 100 days full pay + 100 days half pay after 4 years.
• SMEs (under 50 employees): Often SSP only, or token enhancements (e.g. 5 days at full pay then SSP).
• Hospitality / retail / gig economy: Largely SSP only — historically the sectors hardest hit by the LEL exclusion.

Occupational sick pay is a contractual term. If your contract specifies a sick pay scheme, your employer must follow it — failure is a breach of contract, recoverable in the employment tribunal as an unauthorised deduction from wages claim.

Notification, fit notes and self-certification

Process for a typical UK employer in 2026:

• Day 1: Notify your employer via the contractually-specified method (often a phone call before the start of your shift). Many employers now require both the phone call AND a HR system entry.
• Days 1-7: Self-certification using form SC2 (or your employer's equivalent). No medical evidence required.
• Day 8 onwards: Fit note from a GP or other clinician (Med 3) required. The fit note can be issued by GPs, nurses, occupational therapists, pharmacists or physiotherapists since July 2022 reforms.
• Returning to work: Notify employer per their return-to-work policy. Most large employers require a "return to work interview" within 1-3 days.

Pair this with

• → UK Statutory Maternity Pay 2026/27 — the parallel SMP regime
• → UK Statutory Paternity Pay 2026/27
• → UK April 2026 changes — every reform
• → UK mental health at work — 15 guides
• → UK employment rights — statutory floor
• → UK Statutory Rates 2026/27 (open dataset)

Sources

1. gov.uk — Statutory Sick Pay
2. gov.uk — SSP eligibility
3. UK Parliament — Employment Rights Bill 2024
4. gov.uk — Employer's SSP guide
5. Social Security Contributions and Benefits Act 1992 — Part XI
6. gov.uk — Fit notes (Med 3)