With new Statutory Sick Pay (SSP) rules applying from 6th April 2026, the DWP have updated form SSP1 for use when an employer is not or will stop paying SSP.
From 6th April 2026, new changes come into play for SSP:
- Period of Incapacity for Work (PIW) is reduced to 1 calendar day (previously 4)
- Qualifying Day (QD) rules have not changed (days that SSP is payable for)
- Waiting Days are reduced from 3 QDs to zero QD (for an unlinked period of sickness, the first 3 QDs were not paid SSP)
- The Lower Earnings Limit or Lower Threshold of earning (which used to be £125 per week) which would trigger qualifying for SSP is removed.
- The SSP weekly rate is a new 80% of relevant earnings subject to a maximum SSP rate of £123.25
There are a number of reasons why an employer should not pay SSP. Some of the reasons applicable before 6th April 2026 now fall away and are removed.
So the Department for Work and Pensions (DWP) have revised the SSP1 form.
A DWP policy representative has shared:
We are pleased to share that a version of the transitional guidance has now been published on Gov.uk and is available here – Sickness absences that start before and end on or after 6 April 2026 – GOV.UK. We really appreciate your patience as we worked to get this information online and accessible for all.
This site it targeted to a wider audience and therefore we encourage software developers and payroll providers to continue to use the technical guidance document that have been shared which should hopefully answer any questions they may have.
Please also see attached the updated version of the SSP1 which will be used from 6th April 2026. You will see the new version of the form doesn’t appear much different to the older version, the 2 changes are:
Removed the below paragraph and tick box on page 4:
- Your average earnings for the 8 weeks before you were sick were less than the Lower Earnings Limit. You can find out more by searching for rates and thresholds for employers on www.gov.uk
- On page 4, replaced – “You have been sick on and off for more than 3 years. Each time you were sick, it was for longer than 4 days and you did not go back to work for more than 8 weeks before you were sick again.” with:
- “You have been sick on and off for more than 3 years and you did not go back to work for more than 8 weeks before you were sick again. Each time you were sick, it was for 1 full day or more, or 4 or more full days if you were sick before 6 April 2026.”
To note, from 6th April 2026 both versions of the SSP1 will be available online and valid for a short period as employers may still need to issue the older form for certain employees depending on their earnings history and the dates that their sickness period relates to, e.g. for those earning below the LEL and their sickness absence falls entirely before the 6th April 2026 but they form is being filled out after the 6 April 2026.
Please note that the following SSP1 form is for use under the new rules which apply from 6th April 2026 and onwards. For period prior use the former SSP1 if applicable.
PAYadvice.UK 25/3/2026