
The Employment Rights Act 2025 introduced changes to the operation of Statutory Sick Pay (SSP) from the 6th April 2026.
These changes include –
- Employees will be paid from the 1st complete day of sickness – there is no longer the requirement for 3 ‘waiting days’ before claiming SSP
- Employees are not required to be paid above the Lower Earnings Limit (LEL) for National Insurance Contributions
- SSP will be paid at 80% of Average weekly earnings or the standard weekly rate of £123.25, whichever is the lower
As Synergy Accounting will ensure that their payroll clients conform to the new requirements no action is necessary, they just need to be aware of the changes.
If you are not a payroll client but would like our assistance in this respect, or other payroll matters, please do not hesitate to contact us.

