Free statutory pay check · 2026/27
Statutory pay worked out for your employee
Sick pay, maternity pay, paternity pay or holiday for irregular hours: enter their pay and the dates, and see what to pay each week and what you can reclaim from HMRC.
The 2026/27 rules the check uses
- Sick pay: £123.25 a week or 80% of average weekly earnings if lower, from the first full day off sick, for the days they normally work, up to 28 weeks. It can't be reclaimed.
- Maternity pay: 6 weeks at 90% of average weekly earnings, then 33 weeks at £194.32 or 90% if lower. Needs 26 weeks' service into the qualifying week and earnings of at least £129 a week.
- Paternity pay: 1 or 2 weeks at £194.32 or 90% if lower.
- Reclaiming: 92% of maternity and paternity pay, or 109% with Small Employers' Relief.
- Irregular hours: holiday builds up at 12.07% of hours worked, or rolled-up holiday pay of 12.07% of pay.
Official sources (checked 25 October 2026)
- Rates and thresholds for employers 2026 to 2027 (SSP £123.25, SMP and SPP £194.32, LEL £129)
- Statutory Sick Pay (SSP): employer guide (rate, qualifying days, 8-week average, linked periods, SSP1, fit notes)
- Statutory Maternity Pay and Leave: employer guide (eligibility, notice, SMP1, records)
- Statutory Paternity Pay and Leave: employer guide
- Get financial help with statutory pay: 92% or 109% (Small Employers' Relief, £45,000)
- Holiday pay and entitlement reforms from 1 January 2024 (12.07%, rolled-up holiday pay)
Written and reviewed by the EmployerCalculator team.
Every figure is checked against current HMRC and GOV.UK guidance and reviewed for the 2026/27 tax year. We explain the numbers in plain English with worked examples. Editorial standards · About us