Regulation 3 Transitional provision in relation to employees serving waiting days before 6th April 2026
This regulation applies to an employee in respect of whom a qualifying period arises.
A “qualifying period” arises where the employee has a period comprising at least two consecutive days that includes—
not more than two days of incapacity for work in relation to a contract of service, which fall on or before 5th April 2026 and are waiting days, and
at least one day of incapacity for work in relation to a contract of service which—
falls on or after 6th April 2026,
is a post-6th April qualifying day, and
would have been a waiting day had sections 10 or 12 of the 2025 Act (as the case may be) not come into force.
The employee is eligible for statutory sick pay in respect of any post-6th April qualifying day in the qualifying period which falls on or after 6th April 2026, subject to Part 11 of the 1992 (GB) Act or Part 11 of the 1992 (NI) Act (as the case may be).
Regulation 19 of the 1982 Regulations (GB) or regulation 19 of the 1982 Regulations (NI) (as the case may be) has effect in respect of the qualifying period as if, for the definition of the critical date in paragraph (2) of that regulation, there was substituted—
““the critical date” means the first day of the qualifying period”.
In this regulation “waiting day” means a day for which statutory sick pay is not payable in accordance with—
section 155(1) of the 1992 (GB) Act as it has effect immediately before 6th April 2026, in relation to an employee in Great Britain, or
section 151(1) of the 1992 (NI) Act as it has effect immediately before 6th April 2026, in relation to an employee in Northern Ireland.