Changes that took effect in April 2026
Navigating the Employment Rights Act 2025 - A planning and readiness guide for employers Statutory sick pay (“SSP”) • Since 6 April 2026, SSP has been payable from first qualifying day of absence. • Employees below the Lower Earnings Limit are now entitled to SSP. • The rate of SSP is the lower of - £123.25 per week; or - 80% of the employee’s average weekly earnings. Point to note: if you already pay enhanced sick pay from day 1 of absence to all employees, you may already comply with the new requirements. • Find out more about the reform Make sure your payroll system can correctly identify and process the new SSP entitlements. Have you assessed the financial impact of this change? Have you reviewed/ amended your sick leave provisions in your template contract of employment? If you offer any enhanced sickness benefits are these affected by the new reforms? If you do enhance, does this align with other entitlements offered (or not offered) during any probationary period? (See also unfair dismissal below.) Have you amended your absence management policy? Have you communicated the change in entitlement to employees and line managers? Monitor absence rates and ensure robust absence management if rates increase. Notes Burges Salmon 3
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