Insights · Time off & family

Sick pay after the April 2026 SSP reform: how many UK employers enhance?

Published 30 August 2026 Source: the lumi panel Sample: n=258 UK organisations

44% of UK organisations offer statutory sick pay only, with no occupational enhancement on top. 39% combine enhanced sick pay with SSP, and 17% pay enhanced occupational sick pay above SSP. For that first group, the April 2026 reform has just moved the floor underneath them (lumi panel, n=258, August 2026).

Key findings

  • 44% pay statutory sick pay only; 39% combine enhanced sick pay with SSP; 17% pay enhanced occupational sick pay above SSP (n=258).
  • The median organisation provides 4 weeks of enhanced sick pay; the upper quartile provides 13 weeks and the top tenth 26 weeks or more (n=252).
  • 36% still apply a waiting period of up to three days before occupational sick pay starts — a design the statutory scheme has now abandoned (n=249).
  • 62% have not yet aligned their sick pay to the April 2026 SSP reform: 30% have not reviewed at all and 32% are still reviewing (n=268).

How many UK employers pay more than statutory sick pay?

Statutory-only remains the single most common position: 44% of the panel offer statutory sick pay only. A further 39% run a combination of enhanced sick pay and SSP, and 17% pay enhanced occupational sick pay above SSP. Put the other way, 56% provide some form of enhancement — a majority, but a thin one.

44% of UK organisations pay statutory sick pay only — no occupational enhancement at all. lumi panel · n=258 · August 2026
50%40% 30%20% 10%0% 44% 39% 17% SSP only Enhanced + SSP combination Enhanced above SSP
How occupational sick pay compares with statutory sick pay across UK organisations. lumi panel, n=258, August 2026.

Two things stand out. First, statutory-only is not a fringe position — it is the largest single group, at 44%. Second, where enhancement exists it usually sits alongside SSP rather than replacing it: combination arrangements outnumber purely enhanced schemes by more than two to one (39% against 17%). Sick pay design in the UK is mostly a layer on top of statute, not a substitute for it.

How long does enhanced sick pay last?

Duration is where the generosity gap really opens up. Across the 252 organisations reporting a figure — including those with no enhanced provision, who report zero weeks — the median is 4 weeks. The lower quartile sits at zero. The upper quartile provides 13 weeks, the top tenth 26 weeks or more, and the longest schemes run a full year at 52 weeks (n=252).

The median organisation provides 4 weeks of enhanced sick pay; the top tenth provides 26 weeks or more. lumi panel · n=252 · August 2026

The mean of 8.9 weeks sits more than double the median — a long right tail of generous schemes pulling the average up. A headline "typical duration" therefore says little on its own: the honest answer runs from nothing at all to a full year, and where a scheme sits in that range is largely a sector and size story.

Do waiting periods still exist?

Among organisations with occupational sick pay, waiting periods are still common: 36% of the panel apply a waiting period of up to three days before occupational sick pay starts, while 18% apply none. The remaining 45% answered not-applicable — organisations with no occupational scheme, on this question’s slightly different sample. Waiting periods longer than three days are effectively absent from the panel (n=249).

That three-day pattern is no accident — it mirrored the old statutory waiting days. The April 2026 reform removed them, so SSP is now payable from the first day of absence. An occupational scheme that keeps its own waiting period has moved from copying the statutory design to contradicting it, and employees will notice the difference on their first sick day.

Have employers caught up with the April 2026 reform?

The reform removed the waiting days and the lower earnings limit, extending sick pay from day one to workers who were previously excluded. It changed every employer's cost base without any of them touching a policy document. The panel's response so far:

Alignment of UK sick pay arrangements to the April 2026 SSP reform
Alignment statusShare of panelOrganisations
Not reviewed30%80
Reviewing32%86
Aligned29%77
Aligned, plus enhanced occupational sick pay9%25

lumi panel · n=268 · August 2026

Two things stand out. Months after the reform took effect, 62% of organisations have not yet aligned their arrangements — 30% have not reviewed at all, and 32% are mid-review. And among the 38% who have acted, most stopped at compliance: only 9% of the panel paired alignment with enhanced occupational sick pay. The reform has so far raised the floor without moving many ceilings.

What should a reward team do with this?

About these figures

Figures are medians and quartiles computed across the lumi benchmarking panel — a reference panel of UK organisation profiles modelled from graded published UK survey sources and calibrated metric by metric against lumi's anchor register, growing as member organisations contribute their own data. Each organisation reports one headline figure for its main population; comparisons are medians and percentiles, never averages, and any figure resting on fewer than 5 organisations is suppressed.

Sample sizes are stated per figure and were computed in August 2026. Read the full methodology.

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