SSP is changing from 6 April 2026. To find out more about the SSP changes, visit the changes to Statutory Sick Pay from 6 April 2026 article.

To help with the transition for this change, the Department for Work and Pensions (DWP) have created SSP transitional rules.

This article is for information, as Sage 50 Payroll v32 applies the transitional rules automatically when you enter SSP for an employee.

Find out about the key points and scenarios that the SSP transitional rules cover below.

When the DWP publish their full guidance, we'll add a link to it in this article.

Employee not eligible for SSP in 2025/2026 becomes eligible on 6 April

In the 2025/2026 tax year, employees earning below the lower earnings limit (LEL) per week weren't eligible for any SSP.

From the new tax year, the SSP entitlement for these employees is based on their average weekly earnings when their absence first began.

For help with calculating SSP rates, visit the calculate the SSP daily payment rate from 6 April 2026 article.

Paid SSP began before 6 April

Employees entitled to SSP before 6 April received the 2025/2026 weekly rate of £118.75 during that time.

However, their weekly rate from 6 April would be below £118.25 in the new tax year if they:

• Continue one period of absence from 2025/2026 into the new tax year, and
• Earn between £125 and £154.04 per week

The transitional rules protect employees' in this situation. They receive the full 2026/2027 rate of £123.25 per week while their period of sickness is continuous.

If the employee returns to work, then begins a new period of sickness, they don't automatically receive the full weekly rate. For more information, continue to the linked period from 2025/2026 section below.

Linked period from 2025/2026

If an employee receives SSP towards the end of 2025/2026, then has a linked period of sickness in 2026/2027, existing rules apply.

These rules require you to calculate their average weekly earnings as of the start of the first period of absence, not the most recent one.

This average weekly earnings value then applies in the calculation of the employee's SSP rate.

Employee due to serve waiting days on 6 April 2026

There are likely to be cases where an employee begins a period of sickness absence at the end of the 2025/2026 tax year. In these cases, it's possible that one or more waiting days are due from 6 April.

When this happens, the waiting days cease to apply from 6 April, and their SSP is payable on their first qualifying day from that date. This is regardless of how many waiting days the employee has served so far.