Changes to Statutory Sick Pay (SSP) & NMW NLW Rates

08 April 2026

Changes to SSP & NMW/NLW came into effect on the 6^th of April 2026.  

Changes to Statutory Sick Pay

Changes to SSP came into effect on the 6^th of April 2026.  Previously eligible employees were entitled to SSP from day four of sickness absence if they earn above the weekly Lower Earnings Limit (LEL) which is currently £123 per week.

From the 6^th April

• Entitlement to SSP starts from day 1 of sickness absence
• The LEL will be removed so all eligible employees will be entitled to SSP
• SSP will be paid at the lower of 80% of earnings* or the flat rate (£123.25 per week from 6 April 2026).
• Calculated on average earnings over an 8-week reference period and rounded up to the nearest
  penny. Linked absences (within 56 days) will be treated as one continuous period.
  *Some employees will be paid less after these changes (if they earn between the LEL and £154.05) so
  those on sick leave as at 6 April will continue to receive the flat rate until either that period of sick
  leave ends, SSP ends (after 28 weeks), employment ends or a pregnancy exclusion period starts.
• Records of absence and payments must be retained for 6 years

National Minimum Wage and National Living Wage rates

The rates change on 1 April every year.

Apprentices

Apprentices are entitled to the apprentice rate if they’re either:

• aged under 19
• aged 19 or over and in the first year of their apprenticeship

More information https://www.gov.uk/national-minimum-wage-rates