New SSP rules from April 2026: Your guide to staying compliant

The biggest reform to Statutory Sick Pay (SSP) in decades took effect on 6 April 2026 – and it affects every employer in Great Britain. 

SSP is now extended to all employees, payable from day one of sickness, with new calculation rules for lower earners. These changes are increasing costs, affecting payroll processes, and require stronger absence management across your business. 

This guide gives you everything you need to understand what’s changed, calculate the impact, and make sure your business is compliant. 

Why the SSP changes matter now 

The SSP reforms are already in force. And the Fair Work Agency launched on 7 April with enforcement powers. 

The reforms are affecting: 

• Your costs – SSP payable from day one and more employees qualifying 

• Your payroll – New calculations for lower earners and removal of the earnings threshold 

• Your processes – Stronger absence management needed as short-term absences may increase 

• Your compliance – The Fair Work Agency is now established with powers to inspect and penalise 

What changed on 6 April 2026 

Inside this guide, we break down the three fundamental changes: 

• Day-one entitlement – SSP payable from the first day of sickness (no more three-day wait) 

• Universal eligibility – Lower Earnings Limit abolished, so all employees qualify regardless of pay 

• The 80% rule – Lower-paid employees receive 80% of average weekly earnings or the flat SSP rate, whichever is lower 

Plus, what these mean for part-time workers, zero-hours contracts, casual employees, and your payroll calculations. 

What’s included in this guide 

This is a practical guide that explains: 

• How each change works in simple terms 

• Real examples showing the new calculations 

• The cost impact for different types of workers 

• What hasn’t changed (so you know what to ignore) 

• Common questions answered clearly 

Plus: A simple action plan covering what you need to do to stay compliant, from workforce review to manager training. 

Your simple compliance plan 

The guide includes a straightforward action plan: 

1. Review your workforce – Identify newly eligible employees and calculate cost impact 
2. Update payroll systems – Check your systems can handle day-one payments and new calculations 
3. Strengthen absence management – Make your processes watertight to control costs 
4. Train your managers – Get them ready to apply the new rules fairly and consistently 
5. Get records audit-ready – Prepare for Fair Work Agency inspections 

Each section gives you specific, actionable steps you can implement immediately. 

The cost of getting it wrong 

The risks aren’t just financial penalties. Getting SSP wrong can lead to: 

• Employment tribunal claims for unlawful deductions 

• Fair Work Agency investigations and fines 

• Damage to employee relations and trust 

• Increased staff turnover 

• Reputational damage 

But with the right approach, you can manage these changes smoothly while staying compliant. 

Who this guide is for 

This guide is essential if you’re responsible for: 

• HR, people operations, or compliance 

• Managing sickness absence 

• Payroll or workforce planning 

• Running a business without in-house HR support 

If you employ people – particularly part-time, casual, or zero-hours workers – these changes affect you directly. 

Get compliant with the new SSP rules 

The SSP changes are now in force. The sooner you ensure compliance, the lower your risk. 

Download your free guide now and get: 

• Complete breakdown of all three SSP changes 

• Worked examples and cost calculations 

• Five-step action plan 

• Common questions answered 

• Timeline of what happens when 

Want expert support making sure your business is compliant? Our HR and Employment Law Advisors help thousands of UK businesses stay compliant with changing employment law. Call 0345 844 1111 to speak to our team about how we can help you navigate the ERA 2025 changes.