UK: SSP Reform Introduces Day-one Entitlement and Removes Lower Earnings Threshold

New UK SSP legislation removes the three unpaid waiting days and abolishes the Lower Earnings Limit requirement. SSP becomes payable from the first day of sickness absence, with eligibility extended to lower-paid and part-time workers.

Effective Date

• 6 Apr 2026

Published

• ACAS guidance and HMRC payroll updates issued April 2026

Payroll action

• Remove SSP waiting days from payroll systems, revise eligibility checks, and update sickness absence calculation procedures.

ORG.UK