Employment & immigration — The explainer

The 2026 sick-pay transition needed reliable absence dates

April 2026 Statutory Sick Pay reforms removed the lower earnings limit and waiting period. Employers needed clear absence dates and earnings inputs, particularly across commencement, while support teams could coordinate cover without deciding eligibility.

A payroll specialist and staffing coordinator review an anonymised absence record and cover folder.
AI-generated concept photograph illustrating this recruitment topic. It is not a historical photograph and does not show Key Med staff, clients or premises.

The reforms that began in April

The reforms removed the lower earnings limit and the waiting period for eligible employees. For 2026–27, the weekly payment was the lower of 80% of average weekly earnings or £123.25. Eligibility and calculation still required the applicable rules; the reform did not make every absence an identical payroll case.

HMRC published specific guidance for sickness absences that started before and continued on or after 6 April. That included transitional treatment for particular employees already receiving SSP. A historical absence therefore needed its actual dates and status reviewed, rather than being automatically recalculated as if it had begun after commencement.

Cover and payroll need different details

A booking team needs to know which shifts require cover and who can approve a replacement. Payroll needs the absence information and earnings inputs relevant to SSP. Those are connected tasks, but they are not the same decision. A single vague status such as off sick is unlikely to provide enough information for both.

Sensitive health information should be handled through the employer’s approved route. Most recruitment coordinators do not need a detailed diagnosis to rearrange an interview or update availability. Clear access boundaries can reduce unnecessary sharing while still allowing the responsible team to identify what needs action.

A clear chronology should show corrections as well as original entries, so the payroll reviewer can understand why an instruction changed.

Coordinate the handover around an approved decision

Key Med Solutions can help collect approved absence notifications, coordinate recruitment-task cover and maintain a queue of payroll questions awaiting the client’s review. Payroll specialists should determine entitlement and calculations, including transition cases. Support staff should not infer the amount payable from a rota gap.

A useful handover records the relevant dates, responsible owner, documents received and outstanding instruction. Where an absence spans the change, it should be flagged explicitly instead of relying on someone noticing the dates in a free-text note. The same principle applies when an earlier record is corrected.

The April 2026 lesson is to preserve the chronology. Accurate records help payroll apply its approved approach and help recruitment teams arrange practical cover. Key Med can support administration and coordination; employers and qualified advisers retain the SSP decision and any advice about individual circumstances.

The source material

  1. Sickness absences that start before and end on or after 6 April 2026 ↗HM Revenue & Customs · 2026-03-18
  2. Work out your employee’s Statutory Sick Pay manually ↗HM Revenue & Customs · Accessed 4 November 2026

Retrospective briefing · Published 4 November 2026. Historical figures and measures describe their period; consult current official guidance before acting. This article provides operational context. Legal, immigration, clinical and financial decisions need the responsible organisation’s qualified advisers.