Statutory Sick Pay in April 2026 turns on when the absence began
Check the sickness dates before you override any April 2026 Statutory Sick Pay (SSP) rate. An employee earning £145 a week is paid £116 for a five-day week in a new absence starting 6 April. The same employee keeps £123.25 if the same spell already had a payable qualifying day before 6 April under the old rules.
What changed on 6 April 2026
For new absences from 6 April 2026, the lower earnings limit and the three waiting days were removed. An eligible employee is paid SSP from the first full qualifying day. For 2026 to 2027 the weekly rate is the lower of 80% of average weekly earnings or £123.25. For a part-week, divide the weekly rate by the qualifying days in that week and multiply by the qualifying days absent.
Regulation 4 protects £123.25 for an ongoing spell where at least one qualifying day before 6 April was payable under the old rules and normal weekly earnings were £125 to £154.05 inclusive. Protection ends with that spell or entitlement. A later spell after a return to work is not protected, even if it links. The regulations cover Great Britain and Northern Ireland through separate statutory references.
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Two timelines for one employee
This hypothetical uses one employee with average weekly earnings of £145 and five agreed qualifying days in the week of Monday 6 to Friday 10 April. The rows are alternative timelines, not two employees. £145 sits inside the protected band, and all other criteria are assumed to be met.
| Timeline | Weekly rate | Five qualifying days | Three qualifying days |
|---|---|---|---|
| SSP payable before 6 April, off throughout 6 to 10 April | Protected £123.25 | £123.25 | £123.25 ÷ 5 × 3 = £73.95 |
| First absence starts Monday 6 April | 80% × £145 = £116 | £116.00 | £116 ÷ 5 × 3 = £69.60 |
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Cases that belong in the HMRC transition guide
Protection depends on SSP having already been payable. Employees still serving waiting days and employees who were previously ineligible fall outside the protected row above. HMRC also sets separate rules for absences crossing 6 April and for qualifying restarted absences from 4 or 5 April. Work those cases through the HMRC guide rather than applying either row.
Count only full days of sickness that fall on the agreed qualifying-day pattern.
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Records for the correction schedule
Store these on each April SSP record and test any saved override against the actual sickness spell.
List every absence that began before 6 April 2026, mark whether a qualifying day was payable under the old rules, and add a transition flag to a correction schedule instead of applying 80% globally.
- First and last full sickness dates, plus any later return or restart date
- The prior payable qualifying day and the old-rules eligibility behind it
- The average earnings calculation
- The agreed qualifying-day pattern
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