The Department of Communities have confirmed that the Employment Rights Act 2025 (GB legislation) changes will also apply in NI therefore from the 6th April 2026 onwards, two major changes to SSP will be introduced. Firstly, it will remove the Lower Earnings Limit, meaning that SSP will be paid at 80% of normal weekly earnings, or the uprated weekly flat rate of £123.25, whichever is lower. Previously this SSP was given provided the worker met the Lower Earnings Limit of at least £125. Secondly, the ‘waiting period’ will be removed. This means that SSP will be paid from the first full day of sickness absence, rather than the fourth.  

To prepare, employers who pay SSP (or incorporate it into their enhanced sickness policy) should review their sickness absence policies and their payroll management systems to ensure they can comply with the new statutory requirements. Employers may also need to provide refresher training for managers to ensure they are aware of the updates and ensure all absences are being handled consistently. Employers may also need to budget for a  potential increase in short term absences given the removal of the waiting period. 

This article was provided by Madison Bowyer, an Associate in the Employment Law Group at Arthur Cox NI. 

T:+44 28 9026 5886 
E: Madison.bowyer@arthurcox.com 
https://www.arthurcox.com/