From 6 April 2026, Statutory Sick Pay (SSP) in the UK becomes a day-one entitlement, removing the three-day waiting period. The Lower Earnings Limit (LEL) is abolished, making all employees eligible regardless of income. SSP will be paid at 80% of average weekly earnings or a flat rate, whichever is lower. Key Changes Effective 6 April 2026 • Day-One Payment: SSP is payable from the first working day of sickness, abolishing the previous "waiting days" rule. • Removal of LEL: Workers no longer need to meet a minimum income threshold (previously £125 per week in 2025/26) to qualify • Revised Calculation: SSP will be calculated as 80% of an employee’s average weekly earnings or the standard flat rate, whichever is lower, to ensure payment does not exceed normal income. • Scope: These changes apply to all eligible employees. • Transitional Rules: Specific rules apply to sickness absences that begin before 6 April 2026 but continue on or after this date.