To watch a quick video regarding the changes, select play below.
Eligibility and qualifying rules
Before 6 April 2026
An employee has to be absent for four days before they qualify for Statutory Sick Pay (SSP). The first three days are waiting days, with the fourth day making them eligible.
Their Average Weekly Earnings (AWE) also has to be above the Lower Earnings Limit (LEL) to qualify.
After 6 April 2026
Waiting days will no longer exist, so an employee will be eligible from the first day they’re absent. This will apply from the first day of their employment.
The LEL is also no longer used meaning all employees are eligible to receive SSP.
SSP rate
Before 6 April 2026
The SSP in 2025/2026 is a flat rate of £118.75 per week.
After 6 April 2026
Employees receive the lower of either;
£123.25
80% of their average weekly earnings
Sage Payroll will automatically apply the correct amount
NOTE:
If Payroll doesn't have enough information to calculate the employees AWE, you'll have to work it out manually.
Transition rules
The Department for Work and Pensions (DWP) have created transitional rules for absences that cover the legislation change period. Read our statutory sick pay transitional guidance if this applies to any of your employees.