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
An absence starts on 4 or 5 April
SSP isn’t due, as the waiting days rule applies. SSP is due from the 6 April as waiting days no longer apply at that point.
An absence starts before 6 April, and SSP isn’t due as the average weekly earnings fall below the LEL
SSP is due from the 6 April as the level of earnings no longer apply. The amount of SSP will be 80% of the average weekly earnings.
An absence starts before 6 April and SSP is due as the average weekly earnings is above the LEL
The amount of SSP paid from 6 April will continue to be at the 2026 weekly rate (£123.25) until the end of the absence. Once that absence ends, any future absence with use the new criteria and rates.