SSP Regulations published at last: What Small Employers need to know before 6 April

Scarcely believable we know, but with less than a week to go, the Government has finally published the enabling regulations that confirm the Statutory Sick Pay changes coming into force on 6^th April 2026.

The Employment Rights Act 2025 (Commencement No. 3 and Transitional Provisions) Regulations 2026 remove any remaining uncertainty about what is changing and when - and for small employers, the time to act is now.

What's Actually Changing?

Three significant reforms take effect simultaneously on 6^th April.

SSP from Day One

The current three-day waiting period is being removed, making SSP available to workers from day one of sickness absence. This is the most significant change for small businesses.

 Under the current rules, many employers have - whether consciously or not - relied on the waiting period as a mild deterrent to short-term absence. That deterrent effect will no longer be provided by the SSP regime. Employers should now consider how to encourage attendance through other means, such as return-to-work interviews, absence management policies, and Manager training.

Removal of the Lower Earnings Limit

The minimum earnings threshold will be scrapped, making SSP available to all employees regardless of their income - specifically benefiting low-income, part-time, casual, and zero-hours contract workers.

The Government calculates that removing the lower earnings limit would enable 1.3 million people to access SSP who currently have no entitlement. For employers with large numbers of part-time or lower-paid staff, this is a material change to your cost base.

A New Rate for Lower Earners

Low earners will be paid SSP at 80% of their normal weekly earnings, or the flat rate of £123.25 per week, whichever is lower. This means SSP is no longer a one-size-fits-all flat-rate entitlement - you will need to calculate the correct amount for each eligible employee.

What about Employees already Off Sick?

The regulations include specific transitional provisions for employees whose absence begins just before 6^th April, when the old waiting period rules still apply. Employees already receiving SSP before April 2026 will remain on the current system until their absence ends. This is an important detail to get right - if an employee goes off sick on, say 3^rd April, you will need to apply the old rules for that absence, even after the 6^th has passed.

What this means in Practice

These changes will have a real cost impact, particularly for businesses with lower-paid or flexible workforces. The changes will particularly impact employers with large, low-paid workforces which do not have a contractual right to sick pay. Yet in spite of this, the Government’s required impact assessment has not been produced for this instrument as the Government has stated “no, or no significant, impact on the private, voluntary or public sectors is foreseen” - we think a lot of employers would disagree with that assertion!

There are also operational changes to manage. Phased returns to work will be affected: if a full-time employee who has been off sick returns initially on certain days of the week, SSP will now be payable on the remaining days of absence - something that was not the case under the previous rules.

Your Action List

There are several things you should be doing right now if you haven't already:

• Review your Sickness Absence Policy:  Remove any references to waiting days and to the lower earnings limit. These will no longer exist from 6^th April.

• Check your Payroll System: Make sure it can calculate SSP at 80% of normal weekly earnings for lower-paid employees, and not simply apply the flat rate.

• Review your Contracts: Consider amending contracts to refer to SSP as a day-one right.

• Train your Managers: They need to understand that SSP is now triggered from the first day of sickness.  Absence conversations and return-to-work interviews become even more important as a result.

• Consider whether your Contractual Sick Pay Arrangements need reviewing: If Company Sick Pay is genuinely non-contractual, there may be scope to review payments that are more generous than SSP in order to compensate for the increased costs - but be careful that a right to sick pay has not become implied into the contract by custom and practice.

• Be aware of the New Enforcement Landscape: The Fair Work Agency will be established in April 2026 to enforce SSP and holiday pay compliance, increasing the risk for non-compliant businesses.

A Final Word

April 2026 represents a meaningful shift in the employment law landscape. Responding effectively is not just about policy rewrites - it is also about making sure that changes are properly understood and embedded in practice.

For small employers without a dedicated HR function, that can be easier said than done. If you need help reviewing your policies, updating contracts, or briefing your Managers ahead of 6^th April, please do get in touch - we are here to help you navigate these changes with confidence.

The guidance provided in this article is just that - guidance. Before taking any action, make sure that you know what you are doing, or call an expert for specific advice