This article explains how Statutory Sick Pay (SSP) is calculated from 6 April 2026 and what you need to do when processing employees’ sick leave in BrightPay.

1. What’s Changing from 6 April 2026

No Waiting Days

From 6 April 2026, SSP is payable from the first day of sickness within a Period of Incapacity for Work (PIW).

• Waiting days no longer apply

• Employees are paid SSP from day one

New SSP Rate Calculation

The way SSP is calculated has changed:

• The Lower Earnings Limit (LEL) no longer determines eligibility

• Instead, SSP is based on:

  • 80% of Average Weekly Earnings (AWE)

  • Flat Rate of SSP £123.25 per week 

 The employee will receive whichever is lower:

• 80% of AWE

• OR the flat SSP £123.25 

Important: Overriding AWE

If you override AWE in BrightPay:

• You must now enter an exact AWE (Average Weekly Earnings) value

• This is because SSP depends directly on the 80% calculation

2. Handling PIWs That Span 6 April

Waiting Days Before 6 April Only

If a PIW starts before 6 April and continues after:

• Waiting days can apply before 6 April only

• No waiting days apply from 6 April onwards

Example:

• PIW starts 5 April

• Only one waiting day applies (5 April)

• From 6 April, SSP is payable

AWE Below LEL Before 6 April

If an employee’s AWE was below the LEL before 6 April:

• Before 6 April:

  • SSP = £0 (not eligible under old rules)

• From 6 April onwards:

  • SSP is calculated using 80% of AWE

Transitional Protection

If an employee:

• Was receiving the full flat SSP rate before 6 April, and

• The new calculation (80% of AWE) would result in a lower amount

Then:

• They will continue to receive the full flat SSP rate of £123.25 

• This applies for the remainder of that PIW