March 2026
Statutory changes implemented for new tax year
Cintra iQ has been updated to reflect the statutory changes coming into effect on 6th April 2026.
What's new?
- SSP from day one: Waiting days have been abolished. Employees are entitled to SSP from the first day of sickness. The lower earnings limit has also been removed, meaning all employees qualify regardless of earnings. The new SSP rate is £123.25 per week, or 80% of average weekly earnings (whichever is lower).
- Northern Ireland bereavement pay: Parental bereavement pay now applies to miscarriages at any stage of pregnancy, with no 26-week service requirement.
- Student loan Plan 5: A new student loan type has been introduced. Repayments are set at 9% on earnings over £25,000 p.a. and are collected in the same way as Plans 1, 2, and 4. Plan 5 is the new default plan type from 2026/27.
What next?
For full details on each change, including how to handle sickness periods that straddle 6th April see:
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