Statutory Sick Pay Changes 2026: What Trades Employers Need to Know

This article is for guidance only. It is not legal advice.

From 6 April 2026, Statutory Sick Pay rules changed in two important ways. The three-day waiting period before SSP could begin is gone. The lower earnings limit that excluded many part-time and casual workers has also been removed. If you employ electricians, plumbers, builders, cleaners, landscapers or roofers, update your sickness absence policy now. An out-of-date policy leaves you exposed to underpayment claims.

What changed on 6 April 2026

Two changes came into force under the Employment Rights Act 2025:

Waiting days abolished. SSP previously began on the fourth qualifying day of sickness. A worker off sick from Monday to Friday would have received SSP only from Thursday. From 6 April 2026, SSP starts on the first qualifying day. That same worker now receives SSP from Monday.

Lower earnings limit removed. Before April 2026, employees had to earn at least £123 per week to qualify for SSP. That threshold is gone. A cleaner earning £60 a week qualifies on the same basis as a full-time plumber earning £700 a week.

What SSP now costs you

SSP is paid per qualifying working day. For a worker with a five-day working week off sick for a full week, you now pay SSP for five days rather than two. That is a substantial increase for short absences.

The SSP rate is reviewed and typically increases each April. Check the government website for the current rate before processing any sickness payments.

You cannot recover SSP from HMRC. The Percentage Threshold Scheme that previously allowed small employers to reclaim SSP costs was abolished in 2014 and has not been replaced.

Which employees qualify from April 2026

An employee qualifies for SSP if they:

• →are classed as an employee (not a self-employed contractor)
• →are unable to work because of sickness or injury
• →have done at least one day's work under their contract with you
• →follow your notification procedure for reporting absence

There is no minimum earnings threshold and no minimum length-of-service requirement for SSP. A worker who falls ill on their second day in the job qualifies from that day.

Agency workers are the responsibility of the agency, not yours. Genuine self-employed subcontractors are not entitled to SSP from you. If you have individuals labelled as self-employed who work exclusively for your business and follow your instructions, you may have an employment status problem that extends well beyond SSP.

What you need to update

Sickness absence policy. Remove all references to waiting days. The policy should state that SSP applies from the first qualifying day of sickness.

Payroll process. If your payroll software or spreadsheet still applies a three-day offset, correct it immediately. An underpayment creates an unlawful deduction from wages claim.

Employment contracts. Review any clause that references the old SSP structure, for example "company sick pay will supplement SSP from day one and SSP itself will apply from day four." That clause is now misleading.

Manager briefings. Site managers on construction projects and supervisors in cleaning or landscaping businesses need to know the rules have changed. A manager who tells a worker to wait three days before claiming sick pay is giving wrong guidance.

If you offer enhanced company sick pay

If your business pays full pay for the first week or two of sickness and then drops to SSP, review how your enhanced scheme interacts with the new rules. If your policy was written around the old waiting day structure, the interaction may have changed in ways you did not intend.

Record-keeping

Keep records of all sickness absence and SSP payments for at least three years. HMRC can inspect these records. A simple absence log covering the dates of absence, SSP paid and any fit notes received is sufficient for most small trades businesses.