HMRC confirms sick pay boost for all workers with ‘day one rule’ | UK | News

HM Revenue and Customs (HMRC) has confirmed a sick pay boost for all employees following an April 2026 law change. Statutory sick pay (SSP) rules changed on April 6 this year, to remove the waiting period for sick pay and remove the minimum earnings limit to get paid for illness. Under the new rules, workers will now be paid from the first day that they’re off sick, rather than having to wait several days, and will get sick pay even if they earn less than £125 a week, as the previous minimum has been abolished.

The changes were introduced under the Employment Rights Act 2025, which received Royal Assent in December last year, and will benefit around 15 million workers, according to the government. As of April 6, SSP is available to all eligible employees regardless of their earnings and is payable from the first day of sickness, rather than the fourth day as was the case previously.

Previous rules allowed workers to get SSP for up to 28 weeks and this was paid for all the days they’re off sick that they normally would have worked – except for the first three. This meant that workers eligible for sick pay were only paid from their fourth working day of sickness.

But as of April 6, this three-day waiting period before being paid has been scrapped to allow workers to get SSP from the very first day of illness, rather than the fourth.

The payment rate also increased in April, with the weekly rate rising from £118.75 per week to £123.25. Workers can get up to this amount if they’re too ill to work for up to 28 weeks.

Workers will only be paid sick pay for the first three working days if they’re off sick and have received SSP within the last eight weeks, and this must have included a three-day waiting period before being paid.

Additionally, new rules introduced in April also mean that workers who are paid less than £123.25 per week will get guaranteed sick pay equivalent to 80% of their average weekly salary, or the rate of SSP – whichever is the lowest.

Confirming the SSP changes in guidance published this year, HMRC said: “From 6 April 2026 the Employment Rights Act 2025 introduces two major changes to Statutory Sick Pay (SSP).

“Removal of the Lower Earnings Limit: All eligible employees will be entitled to SSP regardless of income. SSP will be paid at 80% of normal weekly earnings or the uprated weekly flat rate of £123.25, whichever is lower. Removal of the Waiting Period: SSP will be paid from the first full day of sickness absence, not from day four.

“These changes make SSP more accessible and remove barriers for lower-paid employees, and will apply across the United Kingdom, including Northern Ireland.

“The relevant legislation will apply as to when the sickness absence took place. Absences starting before 6 April 2026 will follow the current system to determine eligibility and payment. Absences starting on or after 6 April 2026 will use the new rules, unless otherwise outlined in legislation.”

If you’re eligble for SSP, you can now get £123.25 per week SSP or 80% of your normal weekly earnings – whichever is lower – and this is paid for up to 28 weeks.

Workers will be paid SSP for all fo the full days they are off sick that they normally would have worked and employers will use your average weekly earnings over an eight-week period to work out much you get.

To qualify for SSP, you must be classed as an employee, have done some work for your employer and have been ill for at least one full working day. You must usually tell your employer you’re unable to work before the deadline they set – or within seven days if they haven’t set one.

The Department for Work and Pensions (DWP) said the new “fairer rate” strikes the right balance between giving workers who fall ill financial security and the cost to businesses, while retaining the incentives for people to return to work.

Commenting ahead of the changes last year, Secretary of State for Work and Pensions Liz Kendall MP said: “For too long, sick workers have had to decide between staying at home and losing a day’s pay or soldiering on at their own risk just to make ends meet.

“No one should ever have to choose between their health and earning a living, which is why we are making this landmark change.

“The new rate is good for workers and fair on businesses as part of our plan to boost rights and Make Work Pay, while delivering our Plan for Change.”