Statutory Sick Pay (SSP) is changing from 06 April 2026:
1. The criterion to have earnings at the Lower Earnings Limit (LEL) is removed meaning SSP is payable regardless of the level of earnings; and
2. The concept of Waiting Days is removed meaning SSP is payable from the first full Qualifying Day
Software developers have been issued with Transitional Protections guidance, i.e. outlining protections for employees that might be adversely affected by moving from one regime to another. This guidance is in four parts and includes example employees designed to add reality:
1. Calculating 80% average weekly earnings;
2. Those newly-eligible from 06 April 2026 because of the abolition of the LEL criterion;
3. Employees who are serving Waiting Days or restarting a linked period on 06 April 2026; and
4. Those in receipt of SSP prior to 06 April 2026 who could see a reduced entitlement because of the changes
On 18 March 2026, HMRC published this guidance on Gov.UK. This is in two parts:
1. What you need to do before 6 April 2026; and
2. Sickness absences that start before and end on or after 6 April 2026
Although the information is in a different format and does not include example employees, the information is the same and does include a ‘what you need to do’ section.
For Bookkeepers
The information is different from that provided to software developers and ICB has made available this final ‘Statutory Sick Pay: Transitional Guidance’ document.
As we have said, transitional issues will apply for a limited period and we advise members to check whether their software product will facilitate these protections or whether they will have to be handled manually.
