There are two Statutory Sick Pay (SSP) changes 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
However, there are more implications of these changes.
We have written how software developers were issued Transitional Protections guidance designed to protect employees who might be adversely affected by moving from one regime to another. This has been replicated on Gov.UK though note the information given to software developers contains examples that show how these work in practice. ICB has made available this final ‘Statutory Sick Pay: Transitional Guidance’ document.
As the final piece of the puzzle, The Employment Rights Act 2025 (Commencement No. 3 and Transitional Provisions) Regulations 2026 amend the necessary legislation in Great Britain and Northern Ireland to ensure these apply UK-wide. This is presented in the following sections:
- Transitional provision in relation to employees serving waiting days before 06 April 2026;
- Transitional provision in relation to employees whose normal weekly earnings are between £125 and £154.05 before 06 April 2026;
- Transitional provision in relation to employees earning below the LEL before 06 April 2026 (Great Britain); and
- Transitional provision in relation to employees earning below the LEL before 06 April 2026 (Northern Ireland)
For Bookkeepers
Legislation is important, however, for operational purposes, the guidance is better. HMRC’s guidance on Gov.UK does detail what employers need to do but, maybe, that issued to developers brings this and the legislation into a perspective employers can relate to.
ICB recommends members check whether their software product will facilitate these protections or whether they will have to be processed manually.
