HMRC clarifies statutory sick pay changes for employers

With significant changes to statutory sick pay (SSP) with day one eligibility from April, HMRC clarifies payment requirements if sickness straddles old and new rules and for employees on longer term absence

Inevitably some staff will be off sick before and after the start of the day one rights, impacting the way employers calculate payments.

HMRC has issued guidance for employers on how to deal with sickness absences that start before and end on or after 6 April 2026. This explains how to deal with sickness periods spanning pre and post new rules, flagging a critical date of 22 September 2025, the point at which entitlement effectively kicks in for those who have been on longer term sickness since that date.

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