Low-paid workers to gain sick pay from April 2026 – but not all long-term absences will qualify
New government guidance has clarified how Statutory Sick Pay (SSP) reforms will apply to employees whose sickness absences span the key implementation date of 6 April 2026, with particular implications for low-paid workers previously excluded from the system.
The changes form part of a wider overhaul of employment rights and will significantly expand access to SSP. From April, the Lower Earnings Limit (LEL) will be removed and SSP will become payable from the first day of sickness, rather than after three waiting days.
However, new transitional rules confirm that entitlement will not simply “reset” for employees already on long-term sick leave.
Who benefits from the new rules?
Under current law, employees earning below the LEL are not entitled to SSP. From 6 April 2026, this restriction disappears, meaning many low-paid and part-time workers will qualify for the first time.
But the new guidance makes clear that eligibility depends heavily on when the sickness absence began.
Key cut-off: 22 September 2025
A crucial date in the guidance is 22 September 2025 — exactly 28 weeks before the reforms take effect.
This reflects the long-standing SSP rule that payments are limited to a maximum of 28 weeks in a single period of incapacity (including linked absences).
Case A: Sickness starts after 22 September 2025
Employees whose absence began on or after 22 September 2025 will generally qualify for SSP from 6 April 2026, even if they were previously ineligible due to low earnings.
Example (Case A):
- Employee goes off sick: 1 November 2025
- Still off sick on: 6 April 2026
- Previously earned below LEL → no SSP
Outcome:
From 6 April, they become entitled to SSP. However, their entitlement is not a full 28 weeks from April. Instead, it is limited to the remaining balance of the 28-week maximum.
So if they have already been off sick for 22 weeks, they would have around 6 weeks of SSP remaining.
Case B: Earlier sickness but with a return to work
Employees whose sickness began before 21 September 2025 may still qualify — but only if there was a break in the absence (a return to work) between 22 September 2025 and 5 April 2026.
This distinction is critical because it determines whether the absence is treated as a new or linked period.
Example (Case B – linked absence)
- Sick: 1 August 2025 → 15 September 2025 (6 weeks)
- Returns to work: 4 weeks
- Sick again: from 15 October 2025 → ongoing
Because the gap is less than 8 weeks, the absences are linked and treated as one continuous period.
Outcome:
- The employee becomes entitled to SSP from 6 April 2026
- BUT earlier weeks still count
- Total entitlement = 28 weeks minus time already off sick
If the total sickness equals 20 weeks by April, only 8 weeks of SSP remain
Case B variation: break longer than 8 weeks
If the employee had returned to work for more than 8 weeks, the earlier sickness would not be linked.
Outcome:
- A new period of incapacity begins
- The employee qualifies for up to 28 weeks of SSP from 6 April
Who will NOT qualify?
The guidance is explicit that some employees will remain excluded, even after the reforms.
Employees who:
- Started sickness on or before 21 September 2025, and
- Remained continuously off sick through to 5 April 2026
will not be entitled to SSP from 6 April 2026.
Example (Long-term absence):
- Sick continuously: 22 September 2025 → 6 April 2026
This equals 28 weeks of continuous sickness.
Outcome:
- No SSP payable from 6 April
- Even if they never received SSP before (due to low earnings)
- Entitlement only resets after a return to work of at least 8 weeks
Why the distinction matters
The transitional rules are designed to strike a balance:
- Bring low earners into SSP for the first time
- Prevent long-term absences from restarting entitlement
As payroll experts note, the guidance ensures employees are supported “while also preventing legacy long-term absences from incorrectly being brought into the new entitlement rules.”
What employers should do
With SSP becoming more widely available — and payable from day one — employers are being urged to:
- Review sickness absence policies
- Update payroll systems
- Track absence durations carefully, especially linked periods
The reforms are expected to increase employer costs and administrative complexity, particularly for organisations with large numbers of part-time or low-paid staff. ()
The bottom line
From April 2026, many workers previously excluded from SSP will gain access — but entitlement will still depend on how long they have already been off sick.
In short:
The reforms open the door to SSP — but they do not reset the 28-week clock.