  {"id":49800,"date":"2026-04-06T10:32:40","date_gmt":"2026-04-06T10:32:40","guid":{"rendered":"https:\/\/employmenthero.com\/uk\/?p=49800"},"modified":"2026-04-22T06:35:48","modified_gmt":"2026-04-22T06:35:48","slug":"statutory-sick-pay-changes-2026","status":"publish","type":"post","link":"https:\/\/employmenthero.com\/uk\/blog\/statutory-sick-pay-changes-2026\/","title":{"rendered":"Statutory Sick Pay Changes 2026: What UK Employers Need to Know"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull blog-template-header has-neutral-100-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--16)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div style=\"--bb--crumb-gap:.4em;\" class=\"blog-template-breadcrumb wp-block-employmentherocom2025-breadcrumb-block\"><nav role=\"navigation\" 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class=\"wp-block-group blog-template-meta-row is-layout-flex wp-container-core-group-is-layout-6 wp-block-group-is-layout-flex\">\n<p class=\"wp-block-employmentherocom2025-custom-post-date has-sm-font-size\">\n    <span>Last Updated<\/span>&nbsp;<time datetime=\"2026-04-22T06:35:48+00:00\">Apr 22, 2026<\/time>\n<\/p>\n\n\n<p class=\"has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\"><\/p><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull blog-image-container has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-large is-resized blog-template-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/uk-employers-statutory-sick-pay-changes-2026-1024x683.webp\" alt=\"Two female colleagues in a modern office reviewing documents and notes together, representing UK employers discussing and preparing for the 2026 Statutory Sick Pay changes.\" class=\"wp-image-49809\" style=\"object-fit:cover;width:864px;height:561px\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/uk-employers-statutory-sick-pay-changes-2026-1024x683.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/uk-employers-statutory-sick-pay-changes-2026-300x200.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/uk-employers-statutory-sick-pay-changes-2026-768x512.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/uk-employers-statutory-sick-pay-changes-2026-1536x1024.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/uk-employers-statutory-sick-pay-changes-2026-2048x1365.webp 2048w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/04\/uk-employers-statutory-sick-pay-changes-2026-440x293.webp 440w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:30%\">\n<div class=\"wp-block-group sticky-side-panel is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-11 wp-block-group-is-layout-flex wp-container-2 is-position-sticky\">\n<p class=\"has-lg-font-size\" style=\"border-bottom-color:var(--wp--preset--color--neutral-200);border-bottom-width:0.1rem;padding-top:var(--wp--preset--spacing--4);padding-bottom:var(--wp--preset--spacing--4)\"><strong>Contents<\/strong><\/p>\n\n\n\n<div class=\"content-single-table-content\"><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:70%\">\n<div id=\"content-wrapper\" class=\"wp-block-group content-wrapper has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--4)\">\n<p class=\"has-paragraph-2-m-font-size\">UK workers took an average of 9.4 sick days in 2025 \u2014 the highest figure in 15 years, <a href=\"https:\/\/www.cipd.org\/uk\/about\/press-releases\/workplace-absence-soars-nearly-two-working-weeks-each-year\/\" target=\"_blank\" rel=\"noreferrer noopener\">according to the CIPD<\/a>. That level of absence is already stretching HR teams and eating into budgets. From the 6th of April 2026, paying for that absence gets more expensive too.<\/p>\n\n\n\n<p>Three Statutory Sick Pay changes take effect on the same date under the <a href=\"https:\/\/employmenthero.com\/uk\/resources\/employment-rights-act-2025-employer-compliance-guide\/\">Employment Rights Act 2025<\/a>:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The three-day waiting period is gone. SSP is payable from day one.<\/li>\n\n\n\n<li>The Lower Earnings Limit is abolished. Zero-hours and lower-paid workers now qualify.<\/li>\n\n\n\n<li>A new earnings-linked calculation applies to lower earners.<\/li>\n<\/ol>\n\n\n\n<p>If you run <a href=\"https:\/\/employmenthero.com\/uk\/products\/payroll-software\/\">payroll in-house<\/a> or manage absence for your business, at least one of these changes will hit your processes. This guide covers exactly what&#8217;s changing, who&#8217;s affected and what you need to update before the new tax year.<\/p>\n\n\n\n<p><strong>Day-one SSP defined:<\/strong> From the 6th of April 2026, Statutory Sick Pay is payable from the first qualifying day of sickness absence. The previous three waiting days \u2014 during which no SSP was owed \u2014 have been permanently removed under the Employment Rights Act 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"margin-top:var(--wp--preset--spacing--3);margin-bottom:var(--wp--preset--spacing--3)\">What&#8217;s actually changing: the three SSP changes in one place<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. The three-day waiting period is removed<\/h3>\n\n\n\n<p>Before the 6th of April 2026, SSP only kicked in from day four of a sickness absence. Days one to three were unpaid. That meant a short illness (a stomach bug, a bad back, a bout of flu) cost employees money and created a financial incentive to come in sick rather than stay home.<\/p>\n\n\n\n<p>That changes now. SSP is payable from the very first day of absence. Even a single day off sick triggers it.<\/p>\n\n\n\n<p>For employers, every qualifying absence now has a payroll cost attached to it, including the short ones that previously went unrecorded.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. The Lower Earnings Limit is abolished<\/h3>\n\n\n\n<p>Previously, employees had to earn at least \u00a3125 per week to qualify for SSP. Anyone earning below that threshold such as part-timers, workers on zero-hours contracts and casual staff, got nothing.<\/p>\n\n\n\n<p>From the 6th of April 2026, that threshold is gone. All employees qualify for SSP regardless of what they earn.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.gov.uk\/government\/consultations\/making-work-pay-strengthening-statutory-sick-pay\/making-work-pay-strengthening-statutory-sick-pay\" target=\"_blank\" rel=\"noreferrer noopener\">Up to 1.3 million workers gain SSP access<\/a> for the first time as a result. If your business employs part-time or zero-hours staff \u2014 in retail, hospitality, social care, childcare, or any other sector \u2014 this change directly affects you.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. A new rate applies to lower earners<\/h3>\n\n\n\n<p>The flat weekly SSP rate increases from \u00a3118.75 to <strong>\u00a3123.25<\/strong> from the 6th of April 2026, a rise of \u00a34.50 per week.<\/p>\n\n\n\n<p>But for employees newly eligible due to the LEL removal, a different rule applies. Rather than paying the flat rate, you pay whichever is lower: \u00a3123.25 or 80% of the employee&#8217;s Average Weekly Earnings (AWE). AWE is calculated over the eight weeks before the first day of absence.<\/p>\n\n\n\n<p>The 80% rule exists to make sure SSP doesn&#8217;t exceed what a very low earner would normally take home:<\/p>\n\n\n\n<figure class=\"wp-block-table custom-table has-paragraph-2-m-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Employee&#8217;s weekly earnings<\/strong><\/td><td><strong>SSP payable from the 6th of April 2026<\/strong><\/td><\/tr><tr><td>\u00a3100\/week<\/td><td>\u00a380 (80% of AWE \u2014 lower than \u00a3123.25)<\/td><\/tr><tr><td>\u00a3155\/week<\/td><td>\u00a3123.25 (flat rate \u2014 lower than 80% of AWE, which is \u00a3124)<\/td><\/tr><tr><td>\u00a3200\/week<\/td><td>\u00a3123.25 (flat rate \u2014 lower than 80% of AWE, which is \u00a3160)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>For variable-hours and zero-hours workers, AWE calculations will vary week to week, so your payroll system needs to handle that correctly \u2014 more on that below.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who qualifies for day-one SSP under the new rules?<\/h2>\n\n\n\n<p>The changes expand eligibility significantly, but it&#8217;s not a blanket entitlement. Here&#8217;s the full picture.<\/p>\n\n\n\n<p><strong>Who qualifies from the 6th of April 2026:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Any employee (not self-employed) who is sick for at least one qualifying day.<\/li>\n\n\n\n<li>Employees at any earnings level \u2014 the LEL no longer applies.<\/li>\n\n\n\n<li>Part-time workers, zero-hours workers and lower-paid staff who were previously excluded.<\/li>\n<\/ul>\n\n\n\n<p><strong>Who remains ineligible:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employees who received Employment and Support Allowance (ESA) within the past 85 days.<\/li>\n\n\n\n<li>Self-employed workers (SSP is an employment entitlement, not a self-employment one).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Employees currently on sick leave: the transitional rules<\/h3>\n\n\n\n<p>If you have people off sick right now, the transition to the 6th of April is more complex than simply flipping a switch. HMRC and GOV.UK have issued specific guidance on how to handle absences that span the change date.<\/p>\n\n\n\n<figure class=\"wp-block-table custom-table has-paragraph-2-m-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Situation<\/strong><\/td><td><strong>What happens from the 6th of April<\/strong><\/td><\/tr><tr><td>Off sick before the 6th of April; not on SSP due to LEL<\/td><td>May now qualify from the 6th of April if still sick<\/td><\/tr><tr><td>Serving waiting days when the 6th of April arrives<\/td><td>Waiting days cancelled from the 6th of April \u2014 no backdating<\/td><\/tr><tr><td>Already on SSP<\/td><td>Paid at the new \u00a3123.25 rate from the 6th of April<\/td><\/tr><tr><td>Continuously absent since on or before 21 September 2025<\/td><td>28-week maximum still applies \u2014 not newly entitled<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Take time now to check your current absence register against these rules. Employees who weren&#8217;t getting SSP before the 6th of April may have a new entitlement from that date and getting that wrong puts you immediately on the wrong side of the new enforcement regime.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Payroll compliance checklist: what to check now<\/h2>\n\n\n\n<p>The Fair Work Agency launched on the 7th of April 2026 with live enforcement powers. If your payroll has not been updated, these are the things you need to fix immediately.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Your payroll configuration<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Remove the three-day wait.<\/strong> Any logic in your payroll software that blocks SSP for the first three days needs to be switched off. SSP must trigger automatically from the first qualifying day.<\/li>\n\n\n\n<li><strong>Remove the LEL eligibility filter.<\/strong> If your system automatically excludes employees earning below \u00a3125 per week, that filter is unlawful from the 6th of April.<\/li>\n\n\n\n<li><strong>Set up the dual calculation.<\/strong> Your software needs to compare \u00a3123.25 against 80% of the employee&#8217;s AWE (calculated over the preceding eight weeks) and pay whichever is lower. For employees on variable or zero-hours contracts, the AWE calculation is not straightforward \u2014 confirm your system handles non-standard work patterns correctly.<\/li>\n\n\n\n<li><strong>Switch to the updated SSP1 form.<\/strong> HMRC has issued a new version of the SSP1 form ahead of the 6th of April. The old version included a box for notifying employees they don&#8217;t qualify due to the LEL. That box no longer exists. Make sure you&#8217;re using the right form.<\/li>\n\n\n\n<li><strong>If you <\/strong><a href=\"https:\/\/employmenthero.com\/uk\/services\/managed-payroll\/\"><strong>use a payroll bureau or third-party provider<\/strong><\/a><strong>:<\/strong> don&#8217;t assume the update is done. Confirm in writing that their system reflects the 6th of April changes and test it before the new tax year starts.<\/li>\n\n\n\n<li><strong>Handle transitional cases manually.<\/strong> Employees currently on sick leave who cross the 6th of April threshold need individual review against the transitional rules above. Your payroll system won&#8217;t do this automatically.<\/li>\n\n\n\n<li><strong>Enforcement from 7 April 2026:<\/strong> The new <a href=\"https:\/\/www.gov.uk\/government\/organisations\/fair-work-agency\" target=\"_blank\" rel=\"noreferrer noopener\">Fair Work Agency<\/a> launches the day after the SSP changes come into effect. It has real teeth. SSP underpayment carries a penalty of 200% of the underpaid amount, capped at \u00a320,000 per worker, with six years of back liability. Employers can also be publicly named. Getting your payroll wrong from day one is not a minor admin issue.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Your absence management processes<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Require day-one notification.<\/strong> With no waiting period, <a href=\"https:\/\/employmenthero.com\/uk\/solutions\/time-and-attendance-software\/\">absence reporting<\/a> needs to happen immediately. If an employee doesn&#8217;t notify on day one, you don&#8217;t know SSP has been triggered. Update your absence reporting procedure to make this explicit.<\/li>\n\n\n\n<li><strong>Expect more short absences.<\/strong> The three-day wait acted as a financial disincentive to take short sick leave. Removing it will likely increase the frequency of one-to-three day absences. The government&#8217;s argument is that this is a good thing \u2014 people who are genuinely ill will stay home instead of coming in and spreading it. But it means your absence management processes need to be able to handle higher volume.<\/li>\n\n\n\n<li><strong>Review your Bradford Factor triggers.<\/strong> If you use Bradford Factor scores or similar short-absence attendance policies, recalibrate them. Short absences will become more common \u2014 your trigger thresholds need to reflect the new normal, not pre-April patterns.<\/li>\n\n\n\n<li><strong>Train your line managers.<\/strong> SSP from day one is the law. A line manager telling someone they won&#8217;t be paid for the first three days is now giving unlawful advice. Brief them before the 6th of April.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Your policies and contracts<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Update your employee handbook.<\/strong> Any reference to the three-day waiting period or the LEL needs to be removed. A handbook that still says &#8220;SSP is payable from day four&#8221; will create confusion and potential liability.<\/li>\n\n\n\n<li><strong>Review employment contracts.<\/strong> Any clause that states SSP begins from day four, or that references the LEL as a qualifying condition, is unlawful from the 6th of April. Zero-hours and part-time contracts are the ones most likely to contain these unlawful exclusions \u2014 go through them now.<\/li>\n\n\n\n<li><strong>Check your contractual sick pay scheme.<\/strong> If you offer enhanced sick pay above the statutory minimum, make sure the wording of your policy still makes sense alongside the new statutory baseline. Policies written before day-one SSP existed may contain references that no longer apply.<\/li>\n\n\n\n<li><strong>Update induction and onboarding materials.<\/strong> New starters joining after the 6th of April need to know they have SSP from day one. Make sure that&#8217;s reflected in everything they receive at the start of employment.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">The cost<\/h3>\n\n\n\n<p><a href=\"https:\/\/www.gov.uk\/government\/publications\/keep-britain-working-review-final-report\/keep-britain-working-technical-note\" target=\"_blank\" rel=\"noreferrer noopener\">The government&#8217;s average additional cost estimate<\/a> is around \u00a315 per employee per year. That figure is a national average and it understates the impact significantly in low-wage sectors. Retail, hospitality, social care and childcare employers, where a high proportion of staff are part-time or on zero-hours contracts, should model their own numbers rather than relying on the average.<\/p>\n\n\n\n<p>One thing is confirmed: there is no government rebate. The COVID-era small employer SSP rebate scheme has not been reinstated. The full cost falls on employers.<\/p>\n\n\n\n<p><a href=\"https:\/\/employmenthero.com\/uk\/solutions\/payroll-compliance\/\">See how 91±¬ΑΟ&#8217;s payroll compliance tools handle SSP calculations automatically \u2192<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">A note on the wider April 2026 day-one rights package<\/h2>\n\n\n\n<p>SSP isn&#8217;t the only right changing on the 6th of April. Paternity leave and unpaid parental leave also move to day-one entitlements from the same date.<\/p>\n\n\n\n<p>One thing that is <strong>not<\/strong> changing in April 2026: day-one unfair dismissal rights. This was proposed in the original Employment Rights Bill but was dropped in November 2025 as part of the negotiations to get the Act passed. The unfair dismissal qualifying period is being cut from two years to six months, but that change doesn&#8217;t take effect until 1 January 2027.<\/p>\n\n\n\n<p>If anyone in your business is planning their compliance calendar based on day-one unfair dismissal arriving this April, correct that now. It&#8217;s a 2027 change.<\/p>\n\n\n\n<p>For the full ERA 2025 timeline, including everything from zero-hours contract reform to tribunal changes, <a href=\"https:\/\/employmenthero.com\/uk\/employment-rights-act\/\">see our Employment Rights Act 2025 hub<\/a>.<\/p>\n\n\n\n<div class=\"wp-block-employmentherocom2025-faq eh-faq eh-faq__bg-light\"><div class=\"eh-faq__container\"><div class=\"eh-faq__header\"><h2 class=\"eh-faq__title\">Frequently asked questions: Statutory Sick Pay changes 2026<\/h2><p class=\"eh-faq__subtitle\"><\/p><\/div><div class=\"eh-faq__content\">\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1775470748989\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1775470748989\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">When does day-one SSP take effect?<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>Day-one Statutory Sick Pay takes effect on the 6th of April 2026 under the Employment Rights Act 2025. From this date, SSP is payable from the first qualifying day of sickness absence. The previous three-day waiting period is permanently removed.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1775470748993\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1775470748993\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">What is the SSP rate from April 2026?<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>The standard weekly SSP rate from the 6th of April 2026 is \u00a3123.25, up from \u00a3118.75. However, employees whose Average Weekly Earnings are low enough that 80% of their AWE is less than \u00a3123.25 will receive the 80% figure instead. AWE is calculated over the eight weeks before the start of their absence.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1775470930177\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1775470930177\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">Do zero-hours workers qualify for SSP from April 2026?<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>Yes. The Lower Earnings Limit \u2014 which previously excluded employees earning below \u00a3125 per week \u2014 is abolished from the 6th of April 2026. Zero-hours workers, part-time employees and other lower-paid staff are now entitled to SSP from their first day of sickness absence, regardless of earnings.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1775470939468\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1775470939468\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">Do I need to update my payroll software for the April 2026 SSP changes?<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>Yes. Payroll systems must be updated before the 6th of April 2026 to remove the three-day waiting period, remove the LEL eligibility filter and run the dual-rate calculation (lower of \u00a3123.25 or 80% of AWE). Employers also need to switch to the updated SSP1 form issued by HMRC ahead of the new tax year.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-employmentherocom2025-simple-accordion eh-simple-accordion\"><input type=\"checkbox\" id=\"accordion-1775470948797\" class=\"eh-simple-accordion__checkbox\"\/><label for=\"accordion-1775470948797\" class=\"eh-simple-accordion__header\"><h3 class=\"eh-simple-accordion__title\">What are the penalties for underpaying SSP from April 2026?\u00a0<\/h3><span class=\"eh-simple-accordion__icon\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.3966 3.60341C10.3966 2.71788 11.1145 2 12 2C12.8855 2 13.6034 2.71788 13.6034 3.60341V10.3966H20.3966C21.2822 10.3966 22 11.1145 22 12C22 12.8856 21.2822 13.6034 20.3966 13.6034H13.6034V20.3966C13.6034 21.2822 12.8855 22 12 22C11.1145 22 10.3966 21.2822 10.3966 20.3966V13.6034H3.6034C2.71786 13.6034 2 12.8856 2 12C2 11.1145 2.71786 10.3966 3.6034 10.3966H10.3966V3.60341Z\" fill=\"currentColor\"><\/path><\/svg><\/span><\/label><div class=\"eh-simple-accordion__content\"><div class=\"eh-simple-accordion__inner\">\n<p>From the 7th of April 2026, the new Fair Work Agency has enforcement powers over SSP compliance. Underpayment carries a penalty of 200% of the amount owed, up to \u00a320,000 per worker, with six years of back liability. Employers who don&#8217;t comply can also be publicly named.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\/\/schema.org\/\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"When does day-one SSP take effect?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Day-one Statutory Sick Pay takes effect on the 6th of April 2026 under the Employment Rights Act 2025. From this date, SSP is payable from the first qualifying day of sickness absence. The previous three-day waiting period is permanently removed.<\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What is the SSP rate from April 2026?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>The standard weekly SSP rate from the 6th of April 2026 is \\u00a3123.25, up from \\u00a3118.75. However, employees whose Average Weekly Earnings are low enough that 80% of their AWE is less than \\u00a3123.25 will receive the 80% figure instead. AWE is calculated over the eight weeks before the start of their absence.<\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Do zero-hours workers qualify for SSP from April 2026?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Yes. The Lower Earnings Limit \\u2014 which previously excluded employees earning below \\u00a3125 per week \\u2014 is abolished from the 6th of April 2026. Zero-hours workers, part-time employees and other lower-paid staff are now entitled to SSP from their first day of sickness absence, regardless of earnings.<\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"Do I need to update my payroll software for the April 2026 SSP changes?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>Yes. Payroll systems must be updated before the 6th of April 2026 to remove the three-day waiting period, remove the LEL eligibility filter and run the dual-rate calculation (lower of \\u00a3123.25 or 80% of AWE). Employers also need to switch to the updated SSP1 form issued by HMRC ahead of the new tax year.<\/p>\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"What are the penalties for underpaying SSP from April 2026?\\u00a0\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"<p>From the 7th of April 2026, the new Fair Work Agency has enforcement powers over SSP compliance. Underpayment carries a penalty of 200% of the amount owed, up to \\u00a320,000 per worker, with six years of back liability. Employers who don't comply can also be publicly named.<\/p>\"\n            }\n        }\n    ]\n}<\/script>\n\n\n<h2 class=\"wp-block-heading\">Is your payroll compliant?<\/h2>\n\n\n\n<p>The combination of day-one eligibility and the LEL removal means SSP is no longer a niche liability. Any absence, by almost any employee, now triggers it from day one. The infrastructure \u2014 your payroll configuration, your absence reporting, your contracts, your manager training \u2014 needs to be ready before the new tax year begins.<\/p>\n\n\n\n<p>The compliance risk if it isn&#8217;t is real and immediate.<\/p>\n\n\n\n<p><a href=\"https:\/\/employmenthero.com\/uk\/solutions\/payroll-compliance\/?_gl=1*1g39nim*_up*MQ..*_gs*MQ..&amp;gclid=CjwKCAjwwJzPBhBREiwAJfHRncusjbdCVIwDKtH2vTm0M1khDyx0kAjYdC8bm6K1OObfF0k-yxhEnhoCzO0QAvD_BwE&amp;gbraid=0AAAAACMsEh67L-D51t8QbJIfKFzG5Uw3j\" target=\"_blank\" rel=\"noreferrer noopener\">See how 91±¬ΑΟ&#8217;s payroll software handles SSP compliance automatically \u2192<\/a><\/p>\n\n\n\n<style>\n\n.custom-table {\n  display: block;\n  overflow-x: auto;\n}\n\n.custom-table table tr:first-child th,\n.custom-table table tr:first-child td {\n  border: 1px solid #000 !important;\n  background-color: #7623d7 !important; \n color: #ffffff !important;\n  text-align: left;\n  padding: 10px;\n}\n\n#content-wrapper a,\n#content-wrapper p:not(.disclaimer),\n#content-wrapper ol,\n#content-wrapper ul {\n  font-size: var(--wp--preset--font-size--paragraph-2-m) !important;\n}\n\n.content-wrapper li > ul li {padding-bottom:0.75rem!important;}\n.content-wrapper li:last-child > ul li {padding-bottom:0!important;}\n.eh-faq__container {flex-direction:column!important;}\n@media screen and (min-width: 1441px) {\n    .eh-faq__content {\n       max-width: 904px!important;\n        min-width: 715px!important;\n    }\n}\n.eh-faq {padding:0px 0px 24px 0px!important;}\n\n\n\n<\/style>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull is-style-default has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-13 wp-block-group-is-layout-flex\" style=\"margin-bottom:var(--wp--preset--spacing--10)\">\n<h3 class=\"wp-block-heading\">Related Resources<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link-arrow is-style-link-arrow--3\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"https:\/\/employmenthero.com\/nz\/resources\/businesses\/\">View all<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-query blog-3-col-query-loop is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-1 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-52660 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorised resource-type-blog topic-business-basics\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:auto; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/pay-transparency-smes\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"The UK&#8217;s pay transparency plans need to work for small businesses too\" style=\"width:100%;height:100%;object-fit:fill;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/colleagues-collaborating-on-laptop-in-office-lounge-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group is-vertical is-nowrap is-layout-flex wp-container-core-group-is-layout-15 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-14 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/David_Holland.jpg\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/pay-transparency-smes\/\" target=\"_self\" >The UK&#8217;s pay transparency plans need to work for small businesses too<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">The UK&#8217;s pay transparency plans could force salary disclosure in every job advert across England, Wales and Scotland. Learn what&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/pay-transparency-smes\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: The UK&#8217;s pay transparency plans need to work for small businesses too<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/pay-transparency-smes\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-52535 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:auto; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/employer-of-record-pricing\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Employer of Record Pricing: How Much Does an EOR Cost in 2026?\u00a0\" style=\"width:100%;height:100%;object-fit:fill;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/unnamed-1-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group is-vertical is-nowrap is-layout-flex wp-container-core-group-is-layout-18 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-17 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/David_Holland.jpg\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/employer-of-record-pricing\/\" target=\"_self\" >Employer of Record Pricing: How Much Does an EOR Cost in 2026?\u00a0<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-4\"><p class=\"wp-block-post-excerpt__excerpt\">Wondering what an EOR actually costs in 2026? Break down Employer of Record pricing models, average fees and what to&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/employer-of-record-pricing\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Employer of Record Pricing: How Much Does an EOR Cost in 2026?\u00a0<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/employer-of-record-pricing\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-52494 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:auto; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/employer-of-record-pros-and-cons\/\" target=\"_self\"  ><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/vecteezy_asian-small-business-owner-working-at-home-office-business_8570938-scaled.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"The Pros and Cons of Using an Employer of Record (EOR)\" style=\"width:100%;height:100%;object-fit:fill;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/vecteezy_asian-small-business-owner-working-at-home-office-business_8570938-scaled.webp 2560w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/vecteezy_asian-small-business-owner-working-at-home-office-business_8570938-300x200.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/vecteezy_asian-small-business-owner-working-at-home-office-business_8570938-1024x683.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/vecteezy_asian-small-business-owner-working-at-home-office-business_8570938-768x512.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/vecteezy_asian-small-business-owner-working-at-home-office-business_8570938-1536x1024.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/vecteezy_asian-small-business-owner-working-at-home-office-business_8570938-2048x1365.webp 2048w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/07\/vecteezy_asian-small-business-owner-working-at-home-office-business_8570938-440x293.webp 440w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group is-vertical is-nowrap is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><img decoding=\"async\" class=\"wp-block-post-terms-icon\" width=\"20\" height=\"20\" alt=\"icon-blog\" loading=\"lazy\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/David_Holland.jpg\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/employer-of-record-pros-and-cons\/\" target=\"_self\" >The Pros and Cons of Using an Employer of Record (EOR)<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-6\"><p class=\"wp-block-post-excerpt__excerpt\">Weighing up an EOR? Explore the key pros and cons of Employer of Record services, and find out if it&#8217;s&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/employer-of-record-pros-and-cons\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: The Pros and Cons of Using an Employer of Record (EOR)<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/employer-of-record-pros-and-cons\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The waiting days are gone. From the 6th of April 2026, SSP kicks in on day one. Here&#8217;s exactly what changes, who&#8217;s newly eligible, what the new rate is, and what you need to do now.<\/p>\n","protected":false},"author":430,"featured_media":49809,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_visual_mode":"business","_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"8 min read","display_reading_time":false,"download_content_type":"","download_file":"","download_url":"","download_cta_label":"","homepage_thumbnail":0,"footnotes":""},"categories":[287],"tags":[353],"resource-type":[157],"topic":[],"learn_topic":[],"industry":[],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"content_type":[],"post_features":[],"class_list":["post-49800","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorised","tag-in-depth-analysis","resource-type-blog"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/49800","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/users\/430"}],"replies":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/comments?post=49800"}],"version-history":[{"count":9,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/49800\/revisions"}],"predecessor-version":[{"id":50144,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/49800\/revisions\/50144"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media\/49809"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media?parent=49800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/categories?post=49800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/tags?post=49800"},{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resource-type?post=49800"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/topic?post=49800"},{"taxonomy":"learn_topic","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/learn_topic?post=49800"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/industry?post=49800"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/audience?post=49800"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/business-size?post=49800"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/product-tag?post=49800"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/funnel-stage?post=49800"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/region?post=49800"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/pain-point?post=49800"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/persona?post=49800"},{"taxonomy":"content_type","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/content_type?post=49800"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/post_features?post=49800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}