Major Changes to Statutory Sick Pay in Northern Ireland from April 2026

From April 2026, Statutory Sick Pay (SSP) in Northern Ireland will undergo significant reforms following changes introduced by the UK Government through the Employment Rights Act 2025.

The reforms will widen access to sick pay and ensure that workers are not left without income when illness prevents them from working.

How Statutory Sick Pay Works Now

Currently, employees do not receive SSP until the fourth day of sickness absence. The initial three days of illness are unpaid and are commonly referred to as ‘waiting days’.

Eligibility is also restricted to those earning at least the ‘Lower Earnings Limit’, which currently stands at £125 per week.

Application of these two criteria means that a significant number of low-paid and part-time workers are excluded from SSP altogether, even when they are medically unfit for work.

Background to the Reforms

The UK Government committed to expanding sick pay protections as part of its wider agenda to improve job security and fairness at work. During the Covid-19 pandemic, issues with the statutory sick pay framework became apparent, especially for workers in low-paid or insecure roles.

Following a public consultation launched in October 2024, the UK Government confirmed its intention to remove both the earnings threshold and the unpaid waiting period. The remaining question concerned how SSP should be calculated once eligibility was expanded.

Sick Pay from the First Day of Illness

One of the most significant changes is the abolition of the three unpaid waiting days. From April 2026, employees in Northern Ireland will be entitled to SSP from the first full day they are unable to work due to illness.

This change is expected to benefit workers with short-term illnesses and those managing long-term health conditions.

Any days treated as sickness absence will continue to count towards the 28-week statutory limit for SSP.

Expansion of Eligibility to Low Earners

From April 2026, the requirement to earn at least the Lower Earnings Limit will be removed. Employees earning below £125 per week (and those whose pay fluctuates) will be brought within the scope of SSP for the first time.

This change is expected to significantly extend protection to low-paid, casual, and part-time workers across Northern Ireland.

How Payments Will Be Worked Out

Under the new system, SSP will be paid at the lower of:

• the standard weekly SSP rate (which will increase to £123.25 from April 2026), or
• 80% of the employee’s usual weekly earnings.

Earnings will be assessed over an eight-week reference period, ending on the last normal payday before the employee’s sickness absence begins.

The UK Government has acknowledged that some workers who previously qualified for the flat rate may receive a lower weekly amount under the new calculation. However, it maintains that the overall impact will be neutral or positive once earlier payment and wider eligibility are taken into account.