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ARTICLE · 24 FEBRUARY 2026

Upcoming Statutory Sick Pay Changes Give Employers A Headache

Lewis Silkin
Lewis Silkin
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Lewis Silkin

Lewis Silkin

Joint managing partners: Jo Farmer, Richard Miskella International offices: Dublin, Hong Kong...

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Changes to the statutory sick pay regime being introduced by the Employment Rights Act 2025 have received less attention than some of its more headline-grabbing proposals.

United KingdomEmployment and HR
Changes to the statutory sick pay regime being introduced by the Employment Rights Act 2025 have received less attention than some of its more headline-grabbing proposals. Nonetheless, they are significant – and will have a significant impact on employers' bottom line.

From April 2026, more employees will qualify for statutory sick pay with the removal of the requirement that they earn more than the lower earnings limit. And those employees will have a bigger entitlement, as statutory sick pay will be payable for any day of absence, provided other conditions are met, not just extended periods. Statutory sick pay is a UK-wide entitlement, so these changes will affect businesses in Scotland and Northern Ireland, as well as England and Wales.

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