Statutory Sick Pay (SSP) changes from April 2026
- SSP will be paid from day one of illness (no waiting days)
- The Lower Earnings Limit (LEL) is removed, meaning all earners qualify, with lower earners receiving 80% of their usual pay or the standard rate, whichever is less, alongside the new rate of £123.25 per week.
Gross Hourly Rates From April 2026
- £12.71 for aged 21 and over
- £10.85 for aged 18 to 20
Statutory annual leave entitlement:
Most workers who work a 5-day week must receive at least 28 days’ paid annual leave a year. This is the equivalent of 5.6 weeks of holiday. Part-time workers who work regular hours, if for example, they work 3 days a week, they must get at least 16.8 days’ leave a year (3 × 5.6). Please use the holiday calculator to work out holiday variations at GOV.UK
Most workers who work a 5-day week must receive at least 28 days’ paid annual leave a year. This is the equivalent of 5.6 weeks of holiday. Part-time workers who work regular hours, if for example, they work 3 days a week, they must get at least 16.8 days’ leave a year (3 × 5.6). Please use the holiday calculator to work out holiday variations at GOV.UK
HMRC publishes the employer bulletin 6 times a year.
To view the latest or previous bulletins please visit GOV.UK
Monday to Friday from 6am to 12pm. Closed Weekends & Public Holidays.