Statutory Sick Pay in 2026: the rate, day-one pay and what employers must do
How Statutory Sick Pay works after the April 2026 changes: £123.25 a week or 80% of average earnings if lower, paid from the first full day of sickness, for up to 28 weeks, plus fit notes, self-certification and holiday during sickness.
Published 22 October 2026 · 3 min read
Checked against official guidance on 22 October 2026. This post reflects GOV.UK: Statutory Sick Pay employer guide, and Taking sick leave. Guidance changes, so check the linked pages for the current version. This is information, not legal advice.
What changed in April 2026
The government's Employment Rights Act timeline confirms two changes to Statutory Sick Pay from 6 April 2026: the 3 unpaid "waiting days" were removed, and so was the Lower Earnings Limit. In practice, that means:
- SSP is paid from the first full day of sickness, not the fourth.
- Low earners who previously got nothing now qualify.
- The rate is £123.25 a week, or 80% of the employee's average weekly earnings if that is lower.
The 80% rule matters for part-timers. Someone earning £100 a week gets £80 a week in SSP, not £123.25.
Who qualifies
The GOV.UK employer guide says an employee qualifies if they have an employment contract, have done some work under it, have been sick for at least one full working day, and have given notice and proof of sickness where needed. Employees who have been paid for less than 8 weeks still qualify; their average is worked out from what they have been paid so far.
A day only counts as a sick day if the employee did no work at all. If they worked for a minute or more before going home ill, that day does not count.
SSP is paid only for qualifying days, which are the days the employee normally works. It lasts for up to 28 weeks in a period of sickness. It is not paid to someone already getting Statutory Maternity Pay or Maternity Allowance.
You can pay more, never less
Many employers pay full salary for a set period through a company sick pay scheme. That is fine, as long as it is at least as much as SSP. Put your scheme in writing; sick pay arrangements must be given to employees on day one as part of their written statement or in a document they can easily access.
Self-certification and fit notes
- For the first 7 days in a row, employees self-certify. You cannot insist on a fit note. You can ask them to confirm the absence on return using a method you agree, such as a form or email.
- After more than 7 days in a row, including weekends and bank holidays, they need a fit note. GPs, hospital doctors, registered nurses, occupational therapists, pharmacists and physiotherapists can all issue one.
A fit note says either "not fit for work" or "may be fit for work". If it says "may be fit", talk to the employee about changes that would help them return, such as reduced hours or lighter duties. If you cannot agree changes, they are treated as not fit for work.
Sickness and holiday
Holiday keeps building up while an employee is off sick. If someone falls ill just before or during a holiday, they can take that time as sick leave instead and book the holiday later. Leave they could not take because of sickness can be carried over. You cannot force someone to take annual leave when they are sick, though they can ask to.
A practical absence process
- Decide how employees must report sickness, by when on the first day, and to whom. Put it in writing.
- Record each day of absence with its reason, and keep fit notes on file.
- Hold a short return-to-work conversation after every absence. It is the single most effective way to understand patterns early.
- Pay SSP through payroll like normal wages, with tax and National Insurance deducted.
- For sponsored workers, keep the records: sick leave is a permitted absence, but you may need to show it.
How Zetta HR helps
Zetta HR records sickness by day alongside other leave, keeps fit notes and return-to-work records with the person, and shows each employee their sick days taken this leave year on their dashboard. Colleagues only ever see that someone is away, never why.
Zetta HR does not run payroll. Use the payroll export to give your payroll provider the details they need.
Sources
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