The UK Government is introducing significant reforms to Statutory Sick Pay (SSP) through the Employment Rights Bill, with changes due to take effect from 6 April 2026, subject to Royal Assent.

The Department for the Communities in Northern Ireland has confirmed that these changes will also apply in Northern Ireland with the rollout of changes to SSP following the same timeline.

What are the changes

Currently, SSP is paid from the fourth day of sickness absence at a flat weekly rate, and only to employees earning above the Lower Earnings Limit, which stands at £125 per week.

However, under the new legislation, SSP will become payable from the first full day of sick leave, removing the existing three-day waiting period.

Additionally, the Lower Earnings Limit will be abolished, meaning more employees will qualify for SSP.

Eligible workers will receive either the flat SSP rate or 80% of their weekly earnings, whichever is lower.

These changes are expected to increase both the number of employees eligible for SSP and the speed at which payments begin, potentially impacting patterns of short-term absence.

What Employers Need to Do Now

With the implementation date approaching, employers should begin reviewing their attendance management policies and payroll systems to ensure compliance with the new SSP rules. Policies must reflect the entitlement to SSP from day one of absence, and payroll teams should be prepared to adjust payment mechanisms accordingly.

It’s also important to assess the potential financial impact of these changes, especially for organisations that do not offer company sick pay. The removal of the waiting period may lead to an increase in short-term absences, requiring more active management of employee attendance.

Managers should be equipped to apply attendance procedures consistently and confidently. This includes conducting return-to-work interviews, monitoring absence patterns, and intervening appropriately when thresholds are met. Providing training and support to line managers will be key to maintaining productivity and fairness.

Further Information and Resources

On 1 July 2025, the UK Government published link – Implementing the Employment Rights Bill – Our roadmap for delivering change which outlines the timeline and practical steps for rolling out these reforms. Employers in Northern Ireland should follow this roadmap to prepare for the SSP changes.