FAQs - Statutory Sick Pay (SSP) changes - April 2026

This guide will help you navigate the recent changes to Statutory Sick Pay (SSP), giving you quick, practical answers to the questions you’re most likely to encounter.

Contents

• Payments
• Average Weekly Earnings (AWE's)
• Fit-Notes, evidence and phased returns
• Linked periods
• Qualifying days
• Waiting days 
• What about those off sick on or before 6th April

Payments

• Question: 
  Does the employer have to use the new rules – it’s going to increase cost and absence?
  Answer:    
  Yes, this is the statutory minimum amount the employee must receive
• Question:  
  No these changes affect all sizes of business 
  Answer:    
  Yes – these changes will impact even employers with 1 employee
• Question: 
  Can the employer claim back the additional costs this will occur?
  Answer:    
  No, there is currently no provision to allow employers to claim back any additional costs
• Question: 
  Does the change to LEL apply to Statutory Parental Pay as well?
  Answer:    
  No, at this point there is no change to parental leave payments
• Question: 
  We process sickness in arrears. Should we apply the rules changes for March sickness paid in April?
  Answer:   
  No, the changes impact sickness on or after 6 April only (apart from those caught by transition rules) so you will apply the new rules in May against April sickness. Note: only from 6 April though 
• Question: How will these changes affect part-time and variable pay workers?
  Answer:    
  They are more likely to be eligible for SSP now that the link to the Lower Earnings Limit has been removed. They will be entitled to 80% of their AWE or the flat rate of SSP, whichever is the lower –    previously they may not have met the LEL earnings threshold for payment 
• Question:  
  If our company pays full pay for occupational sick pay do we still need to show SSP on the payslip?
  Answer:     
  There is no requirement to show SSP separately if you are paying above the basic rate, however it is useful to show the employee that SSP is part of the payment, as some think SSP only starts when occupational ends. It is always advisable to keep SSP records as evidence for compliance checks
• Question:  
  If a casual employee is off sick for 3 days on zero hours contract do we pay 3 days of the full week of SSP (they have no regular hours or days per week)
  Answer:    
  For a casual worker you would look to pay the period they had an agreement for, so if the agreement to work was for 3 days and they were sick for the full period, you would pay 3 days, 
• Question:  
  If someone works in the morning but is then off sick in the afternoon is SSP due to be paid?
  Answer:    
  No, SSP is not payable for any day where work has taken place

Average Weekly Earnings (AWE)

• Question: 
  Has the AWE calculation changed? 
  Answer:    
  The calculation of AWE hasn’t changed, you should use the same rules that you have been using, NIable earnings in the previous 8 weeks, or however many weeks data you have if it's less than 8
• Question: 
  How do we calculate AWE if an employee is off sick on their first day?
  Answer:    
  The calculation of AWE hasn’t changed, if the employee hasn’t yet been paid, you use the expected/contractual rate of pay

Fit-Notes, evidence and phased returns

• Question:  
  Will ‘fit-notes’ still be required from day 7?
  Answer:     
  Yes, there is no change to this requirement 
• Question:  
  How does the new rule affect phased returns to work? If someone were to work Tuesday and Thursday would Wednesday now be paid as SSP?
  Answer:    
  Yes, Wednesday would now be payable as SSP unlike under previous rules where no payment would have been due 
• Question:  
  Should we ask for a self-certificate from day 1 to confirm it’s a sick day? 
  Answer:     
  Notification of sickness is a requirement of SSP, however unless your company is going to cover the cost of Fit-notes for single days absence, even assuming doctors will provide them, the requirement is a self-certificate for the first 7 days – I would suggest good absence management/return to work procedures internally 

Linked periods

• Question:  
  Will linked absence rules remain the same?
  Answer:     
  Mostly yes, although a single days’ absence will now link periods instead of needing 4 days
• Question:  
  Does a PIW still need to be formed?
  Answer:    
  Yes, but a PIW will now be a single day
• Question:  
  Will linked periods be backdated or only linked from April?
  Answer:    
  Linked periods don't change, so if the employee is off within 56 days of a previous PIW it will link, moving forward a single day will link previous periods

• Question:  
  An employee has exhausted their SSP entitlement - does this reset from April
  Answer:    
  No, there is no automatic 'reset' of the 28 weeks entitlement unless the employee has returned to work for a minimum of 56 days without absence, then the entitlement will reset as the linked period is broken

  Question:  
  An employee exhausted their SSP in November 2025 and they are still off sick. What happens in April if they remain sick, and what if they come back for 1 day in April and then go sick again - do they qualify for SSP again?
  Answer:    
  If the employee has exhausted their SSP in the 25/26 tax year but remain off sick - they will have received an SSP1 notifying them that their SSP via the employer is exhausted. There will be no liability for the employer to restart SSP from April unless the employee returns to work for an 8 week (56 day) unbroken period so that the linked periods are severed

   

Qualifying days

• Question:  
  Do qualifying days still matter?
  Answer:    
  Yes, these will still dictate the daily rate paid for each day of absence. Someone with 4QDs will get more per day than someone with 5QDs – the same as now

Waiting days

• Question:   
  If someone is only off for 1 or 2 days are they still entitled to SSP or is this still only for long-term illness
  Answer:     
  Waiting days have been removed. This change means that ALL employees will be entitled to SSP for every day of sickness absence that is a QD (qualifying day)
• Question:  
  Does the employee have to be off for a period of 4 days to get SSP paid from day 1?
  Answer:     
  No, a PIW will now be formed from a single days’ absence, this will work for payment and linking periods 

What about those off sick on or before 6th April 

• Question:  
  What about those employees already off sick and receiving SSP, or those serving waiting days on 5/6th April?
  Answer:    
  There are transition rules that will apply to employees who are off sick or serving waiting days over the days to be paid from 6th April
• Question:  
  What about those employees already off sick but earning below the LEL so not getting SSP?
  Answer:    
  There are transition rules that will apply, and they will start to receive SSP from 6 April
• Question:  
  What happens is someone has used up all their SSP entitlement before April. Do they get another 28 weeks?
  Answer:    
  No, there is no ‘reset’ of entitlement because the rules have changed - they will have exhausted their  28-week maximum for SSP and should have received an SSP1 form. Any employee in receipt of Employment Support Allowance (ESA) in the previous 85 days before 6 April 2026 will not be entitled 
• Question:  
  For transition is the 80% of average weekly earnings including the previous SSP payment or based on the basic pay?
  Answer:    
  If the employee is already off sick and in receipt of SSP prior to 6th April, under the transition rules they will continue to receive the flat rate of SSP until they return to work. Once they return to work for 1 day the transition period is broken and any future sickness will be at the flat rate or 80% of AWE, whichever is the lower, based on NIAble pay.