The 2026–27 tax year will bring the biggest changes to Statutory Sick Pay (SSP) in over a decade. From 6 April 2026, SSP will become payable from the first day of sickness absence, and eligibility rules will widen to cover lower-paid workers.
Day-One SSP Entitlement
Under current rules, employees are not paid SSP for the first three qualifying days of absence. This will end in April 2026, when SSP will apply from day one. The government’s aim is to make sick pay fairer and prevent employees being left without income at the start of an illness.
For employers, however, this change means increased costs and the need to update payroll systems, policies, and contracts. Organisations that rely on casual or short-term workers may feel the financial impact most, as even brief absences will attract SSP.
Expanding Eligibility
The government also plans to remove the Lower Earnings Limit, which currently...
