Eligible employers can claim up to £10,500 off their annual National Insurance bill for the 2026/2027 tax year.

From April 2026, Statutory Sick Pay (SSP) is now paid from the first day of sickness absence, replacing the previous 3-day waiting period. There are also key changes to eligibility – the lower earnings limit has been removed, meaning more employees now qualify for SSP, including lower-paid and part-time workers.