The landscape of statutory sick pay (SSP) in Northern Ireland is undergoing change, with reforms taking effect from 6 April 2026. These changes mark a move towards broader eligibility and earlier access. Generally speaking, for employees, this signals increased financial protection during periods of illness and access to support from the first day of absence. For employers, it represents a move towards new statutory obligations, with potential implications for absence management, payroll process and costs.
Under the existing framework, SSP is payable from the fourth day of absence and is restricted to employees who earn above the Lower Earnings Limit. From 6 April 2026, however, these features will fall away and SSP will become payable from day one of an employee’s sickness absence, removing the waiting period that previously left short-term absences unpaid unless the employee was entitled to occupational sick pay under their terms and conditions of employment. As a result, employees who do not have occupational sick pay entitlements under their terms and conditions of employment will benefit significantly from the immediacy of SSP.
The Lower Earnings Limit will also be abolished under the new framework. Entitlement will therefore no longer depend on an employee’s earnings level, expanding coverage to a broader range of workers. This will be welcome news to part-time, casual and lower-paid workers, who are more likely to be excluded under existing SSP criteria.
How employers calculate SSP is also changing. The reform introduces the payment of SSP at 80% of normal weekly earnings or the flat rate (£123.25), whichever is lower, again increasing eligibility to a greater proportion of the workforce. This means payments will be more proportionate to actual earnings, which could affect the way businesses manage short-term sickness.
Given the scale of reform to SSP, there is now an onus on employers to ensure their policies, procedures and practices are updated to reflect the changes. Employers will be expected to communicate the outworkings of the SSP reform clearly to staff, to ensure that all employees understand their entitlements, and managers are aware of their responsibilities.
The current SSP provisions have been long-standing, but the reform aligns Northern Ireland more closely with developments under the UK Employment Rights Act 2025. This alignment not only promotes cross-jurisdictional consistency but also emphasises the importance of reviewing internal practices to remain compliant with statutory obligations. Working with an employment law solicitor can help employers navigate these changes safely.
Should you have any queries or would like any further information on how Worthingtons can help you in these circumstances, please contact our office on 028 9043 4015 or email [email protected].
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