Under the Employment Rights Bill, Northern Ireland will see changes to the Statutory Sick Pay (SSP). From April 2026 onwards, the way SSP is administered and who qualifies will be modified. Currently, employees only qualify for SSP if they earn above a minimum amount and SSP starts on the fourth day of sickness.
The main changes to SSP are the removal of the lower earnings limit and the introduction of SSP from day one of an employee’s sickness (instead of from day four currently). The removal of the lower earnings limit will see all employees regardless of earnings qualify for SSP from the first day of sickness. Additionally, employees will receive either 80% of their average weekly earnings or the statutory rate (whichever is lower).
The changes to SSP provide a financial safety net to employees if they happen to be sick. They provide immediate financial support from day one and reduce the need for employees to choose between their health and their job. The reforms support a healthier workforce, making SSP more inclusive and accessible to all workers.
From an employer perspective, the changes have the potential to be hugely challenging for employers of all sizes, particularly those who employ seasonal, flexible or a large portion of part-time workers. Changes to SSP (and indeed the other amendments coming in due course over the next few years with the Employment Rights Bill) will mean relevant policies such as absence management and sickness, as well as handbooks and contracts need to be amended and updated.
Early planning, clear communication, and a proactive approach can keep employers compliant and give confidence to employees that they are being treated fairly and in line with the law. The changes in SSP signals a greater emphasis on employee wellbeing and presents an opportunity to strengthen employee trust and demonstrate commitment to a supportive workplace culture. In summary;
– Waiting days will be removed so SSP is payable from day one
– Employees earning below the lower earnings limit will be entitled to sick pay at 80% of average weekly earnings
– There are significant challenges for employers of all sizes to navigate; including (but not limited to); updating of contracts of employment, policies and company handbooks as well as communicating with all staff to ensure transparency.
In addition to the changes highlighted above to SSP, further changes under the Employment Rights Act also take effect in April 2026, which employers must be aware of going forward. These include:
– A rise in the National Minimum and Living Wages summarised below;
| NMW Rate from April 2026 | Rate | Increase | % Change |
| National Living Wage (21 and over) | £12.71 | 50p | 4.10% |
| 18–20 Year-Old Rate | £10.85 | 85p | 8.50% |
| 16–17 Year-Old Rate | £8.00 | 45p | 6% |
| Apprentice Rate | £8.00 | 45p | 6% |
– Parental leave will be available from day one of employment, instead of the current position of employees requiring 1 years of service.
– Paternity leave will be available from day one of employment instead of the present position, where employees require 26 weeks’ service.
– Establishment of new Fair Work Agency to bring together different government enforcement bodies with the power to bring employment tribunal claims of behalf of individuals and provide legal assistance, support or representation.
If you would like further information on the Employment Rights Bill, details on how these changes directly impact your organisation or to speak to a member of our specialist team, please contact Brian Lenehan, HR Consultant E: brianlenehan@bakertillymm.co.uk or Karen Corry, Senior HR Consultant E: karencorry@bakertillymm.co.uk