Significant updates to the Statutory Sick Pay (SSP) scheme

In April 2026, HMRC will introduce significant updates to the Statutory Sick Pay (SSP) scheme. These updates aim to improve workplace welfare and create a more robust, responsive system. Below, we outline the key changes and their implications.

Removal of the Lower Earnings Limit

One of the most ground breaking changes in the SSP scheme is the removal of the Lower Earnings Limit (LEL). Previously, employees needed to earn at least the LEL (£125 per week in 2025/26 tax year) on average over the previous 8 weeks before the period of incapacity to qualify for SSP. Now, with this threshold eliminated, all employees, regardless of their earnings, will be eligible for SSP. This change ensures that part-time and lower-income workers can access financial support when they are unable to work due to illness.

Elimination of Waiting Days

Another significant update is the removal of the waiting days requirement. Under the previous system, employees had to wait for three consecutive contractual days of sickness before they could begin receiving SSP. The new regulations abolish this waiting period, allowing employees to receive SSP from the first contractual day of their illness.

If you have any questions in relation to the above. Please do not hesitate to get in contact with a member of the HWB Payroll Team

If you have any queries regarding Statutory Sick Pay, please get in touch with HWB Payroll Team on 023 8046 1200 or email Payroll.