Anyone searching for the rules on statutory sick pay 2026 will find a scheme that looks quite different from the one employers knew a year ago. The waiting days and earnings threshold have gone, and the amount an employee receives can now vary with what they earn.
At GAP HR, we have supported small, owner-managed businesses since 2003 and look after more than 300 clients on retainer. As part of our work, we assist clients with questions relating to statutory sick pay every day.
Call us now on 01491 598 600 or Click Here to Make An Enquiry and we will be delighted to help you.
Who Qualifies For Statutory Sick Pay?
Almost everyone on your payroll qualifies for statutory sick pay. Since 6 April 2026, there is no minimum earnings requirement, so part-time staff, casual workers on low hours, and anyone else who previously fell below the old £125 threshold now qualifies alongside full-time employees. There is no length-of-service requirement either. A new starter who falls ill in their first week is entitled to statutory sick pay.
The employee must be incapable of work because of illness or injury, and must follow your notification requirements, though the legislation limits how strict those requirements can be for SSP purposes. Beyond that, entitlement is broad by design.
How Much Is Statutory Sick Pay, And How Is It Worked Out?
The weekly figure is the lower of two amounts, namely the flat rate of £123.25, or 80% of the employee’s normal weekly earnings. For most full-time staff, the flat rate will be the lower figure. For lower earners, the 80% calculation applies instead, so their sick pay reflects what they actually earn rather than exceeding it.
The weekly amount is then divided across the employee’s qualifying days to produce a daily rate. SSP is paid through payroll in the usual way, subject to tax and National Insurance, and it is funded entirely by the employer. There is nothing to reclaim.
Which Days Does It Cover, And For How Long?
Qualifying days are the days the employee normally works under their contract, and SSP is payable only for those. Since April, it runs from the first qualifying day of absence.
The maximum entitlement is 28 weeks. Separate absences within 56 days of each other are linked and treated as one continuous period. Once the 28 weeks are exhausted, the entitlement does not simply reset; the employee needs a sufficient gap back at work first. The day-by-day basis of the new scheme also means an employee on a phased return receives SSP for the days they are not yet able to work, even while attending on others.
What Evidence Can You Ask For?
For the first seven calendar days, self-certification is all you can require. After that, a fit note is the standard evidence, and these can now be issued by nurses, pharmacists, occupational therapists, and physiotherapists as well as doctors.
You can build your own reporting rules into your absence procedure, such as requiring a phone call by a set time. What you cannot do is use those rules to withhold SSP in circumstances the legislation does not permit.
Where Does The Employment Rights Act 2025 Fit Into Statutory Sick Pay In 2026?
Everything described above was brought about by the Employment Rights Act 2025. Sick pay was one of the earlier items in the Act’s rollout, and the programme continues, with the reduction of the unfair dismissal qualifying period arriving in January 2027 and further measures beyond that.
Does Company Sick Pay Change Anything?
SSP is a floor, not a ceiling. Plenty of employers pay only the statutory amount, and that is entirely lawful. Others operate contractual schemes offering full or half pay for a period, and where they do, SSP is absorbed within the contractual payment rather than paid on top.
If you run an enhanced scheme, it is a good idea to check that its wording still makes sense in light of the Employment Rights Act 2025. Documents drafted under the old rules often refer to waiting days or assume the flat rate applies to everyone, and neither is true any longer.
How Can GAP HR Help With Statutory Sick Pay?
Our specialist HR consultants regularly help clients with matters relating to statutory sick pay. There is no charge for an initial conversation and no obligation attached to one.
Call us now on 01491 598 600 or Click Here to Make An Enquiry and we will be delighted to help you.
