Top 10 HR Questions April 2026: SSP Changes and Holiday Records

Why It Matters

These changes tighten payroll obligations and legal exposure for employers, making accurate SSP and leave administration critical for risk management and employee relations.

Key Takeaways

• Day‑one SSP applies, but new starters face eligibility exception.
• Employers must record statutory annual leave under Working Time Regulations.
• Phased return pay now aligns with SSP eligibility rules.
• Keeping‑in‑touch days do not guarantee full contractual pay.
• IR35 compliance rests with hiring organisations, not contractors.

Pulse Analysis

The removal of waiting days for Statutory Sick Pay marks a significant shift in UK employment law. From April 2026, employees become eligible for SSP the moment they are unable to work, streamlining payroll processes and reducing administrative lag. However, the legislation carves out an exception for new hires who are ill on their first day, meaning employers are not automatically required to fund SSP in that narrow scenario. HR leaders must update onboarding policies and payroll systems to reflect this nuance, ensuring that contracts and employee handbooks clearly outline the entitlement criteria.

Parallel to the SSP overhaul, the Employment Rights Act 2025 expands employers' duties to maintain detailed records of statutory annual leave under the Working Time Regulations 1998. Accurate leave logs are now a legal requirement, not merely a best‑practice recommendation. Failure to comply can trigger investigations and potential fines, prompting many organisations to adopt automated leave‑tracking solutions. By integrating these records with existing HRIS platforms, companies can achieve real‑time visibility into entitlement balances, supporting both compliance audits and strategic workforce planning.

Beyond these headline changes, the April FAQ series highlights practical concerns such as pay during phased returns, the treatment of keeping‑in‑touch days, and the allocation of holiday pay for employees on sick leave. It also clarifies that IR35 responsibilities remain with the hiring entity, and reinforces that health‑related questions during recruitment must avoid discriminatory language. Together, these updates equip HR professionals with a clearer roadmap for navigating the evolving regulatory landscape, safeguarding both employer interests and employee rights.