Statutory Payment Rates 2026-27
The minimum weekly rates employers must pay for maternity, paternity, shared parental and adoption leave, parental bereavement, and sickness absence — for 2026-27 and 2025-26.
Maternity, paternity, shared parental, adoption & bereavement pay
Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Shared Parental Pay (ShPP), Statutory Adoption Pay (SAP) and Statutory Parental Bereavement Pay (SPBP) all use the same standard weekly rate, published together each April in HMRC's rates and thresholds guidance.
| Tax year | Standard weekly rate (SPP/ShPP/SAP/SPBP, and SMP after week 6) | Lower Earnings Limit to qualify |
|---|---|---|
| 2026-27 | £194.32 | £129/week |
| 2025-26 | £187.18 | £125/week |
Each rate is paid at the lower of the standard weekly rate above or 90% of average weekly earnings. SMP's first 6 weeks are always 90% of average weekly earnings with no cap. SPP is paid for up to 2 weeks; ShPP for up to 37 weeks. Qualifying service for pay (not leave) is 26 weeks for SPP/ShPP and 26 weeks for SMP/SAP.
Worked example — SMP at £500/week average earnings
- First 6 weeks (90% AWE, uncapped)
- £450.00/week
- Remaining 33 weeks (lower of standard rate or 90% AWE)
- £194.32/week
Statutory Sick Pay (SSP)
| Tax year | Weekly rate | Earnings test | Waiting days | Max weeks |
|---|---|---|---|---|
| 2026-27 | Lower of £123.25 or 80% of AWE | None (abolished) | 0 | 28 |
| 2025-26 | £118.75 | AWE ≥ £125/week | 3 | 28 |
What changed for SSP on 6 April 2026
The Employment Rights Act 2025 made three changes to Statutory Sick Pay: it became a day-one entitlement (no more 3 waiting days), the Lower Earnings Limit test was removed so all employees qualify regardless of earnings, and a new 80%-of-average-weekly-earnings cap was introduced alongside the flat £123.25 rate — so very low earners receive 80% of their normal pay rather than the full statutory rate, whichever is lower.
Frequently asked questions
What is the statutory rate for maternity, paternity and adoption pay in 2026/27?
Statutory Maternity Pay (SMP) is paid at 90% of average weekly earnings for the first 6 weeks (no cap), then the lower of £194.32/week or 90% of average weekly earnings for the remaining 33 weeks. Statutory Paternity Pay (SPP), Shared Parental Pay (ShPP), Statutory Adoption Pay (SAP) and Statutory Parental Bereavement Pay (SPBP) all use the same £194.32/week standard rate (or 90% of average weekly earnings if lower) throughout.
What is the SSP rate for 2026/27?
From 6 April 2026, Statutory Sick Pay is the lower of £123.25/week or 80% of average weekly earnings. This is a change under the Employment Rights Act 2025 — previously SSP was a flat £118.75/week for 2025-26 with no earnings-based reduction.
Do I need to earn a minimum amount to qualify for statutory sick pay?
From 6 April 2026, the Lower Earnings Limit test for SSP is abolished — everyone who is an employee qualifies regardless of earnings, though the 80% cap means very low earners receive less than the full £123.25. For 2025-26 and earlier, you needed average weekly earnings of at least £125 to qualify at all.
How many waiting days apply before SSP starts?
From 6 April 2026, SSP is a day-one entitlement with no waiting days. For 2025-26 and earlier, the first 3 qualifying days of sickness were unpaid waiting days before SSP began.
What is the Lower Earnings Limit for maternity and paternity pay?
To qualify for SMP, SPP, ShPP or SAP you need average weekly earnings of at least £129 for 2026-27 (the general NI Lower Earnings Limit) over the relevant reference period, in addition to meeting the qualifying service test. This is separate from the SSP earnings test, which was removed for SSP itself from April 2026.
How long can I claim SSP for?
SSP is payable for up to 28 weeks per period of incapacity for work. After that, you may be able to claim Employment and Support Allowance or Universal Credit instead.
Sources
Last updated July 2026. Reflects 2026-27 and 2025-26 tax year rates, including the April 2026 SSP reform.
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SSP Rate 2026-27 UK: £123.25/week, Day-1 Pay & No Earnings Limit
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Statutory Paternity Pay 2026/27: Rates, Eligibility and the New Day-One Right
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