- SSP: £123.25 a week or 80% of average weekly earnings if lower, for up to 28 weeks13.
- From 6 April 2026 SSP is paid from the first day of sickness, and the lower earnings limit no longer applies to it2.
- SMP and SAP: 6 weeks at 90% of average weekly earnings, then 33 weeks at £194.32 or 90% if lower: 39 weeks in total14.
- SPP, ShPP, SPBP and SNCP: £194.32 or 90% of average weekly earnings, whichever is lower1.
- Lower earnings limit for the family payments: £129 a week (£559 a month)1.
- Recovery: 92%, or 109% if your total Class 1 NI for the previous tax year was £45,000 or less. SSP: none1.
All seven statutory payments for 2026/27
The weekly rates come from HMRC's rates and thresholds for employers1. The qualifying conditions are for the pay; the matching leave is usually a day-one right, so an employee can be entitled to the leave but not the pay.
| Payment | Weekly rate | Paid for | To qualify for the pay |
|---|---|---|---|
| Statutory Sick Pay (SSP) | £123.25 or 80% of AWE | Up to 28 weeks | Employee off sick at least 1 full working day3 |
| Statutory Maternity Pay (SMP) | 90% of AWE for 6 weeks, then £194.32 or 90% | 39 weeks | 26 weeks' service; AWE at least the LEL4 |
| Statutory Paternity Pay (SPP) | £194.32 or 90% of AWE | 1 or 2 weeks | 26 weeks' service; at least £129 a week5 |
| Statutory Adoption Pay (SAP) | 90% of AWE for 6 weeks, then £194.32 or 90% | 39 weeks | 26 weeks' service by matching; at least £129 a week6 |
| Statutory Shared Parental Pay (ShPP) | £194.32 or 90% of AWE | Up to 37 weeks, shared | 26 weeks' service7 |
| Statutory Parental Bereavement Pay (SPBP) | £194.32 or 90% of AWE | 2 weeks | 26 weeks' service; at least £129 a week8 |
| Statutory Neonatal Care Pay (SNCP) | £194.32 or 90% of AWE | Up to 12 weeks | 26 weeks' service; 7 full days in neonatal care9 |
AWE = average weekly earnings over the 8-week relevant period. For maternity, paternity and shared parental pay, service is counted up to the 15th week before the baby is due; adoption pay uses the week of matching. The SMP rate applies from 5 April 2026 and the others from 6 April 20261. Employers recover 92% (109% for small employers) of every payment here except SSP, which cannot be recovered1.
SSP daily rates for 2026/27
SSP is paid for qualifying days, the days the employee normally works3. The daily rate is the weekly rate divided by the number of qualifying days in that week.
| Qualifying days a week | Daily rate (unrounded) |
|---|---|
| 1 | £123.25 |
| 2 | £61.625 |
| 3 | £41.0833 |
| 4 | £30.8125 |
| 5 | £24.65 |
| 6 | £20.5417 |
| 7 | £17.6071 |
Multiply the unrounded daily rate by the number of qualifying days off. Rounding each day to the penny first can leave the total a penny or two out.
The 80% rule matters only for low earners. It bites when average weekly earnings are below £154.06, because 80% of that is £123.25. A part-time employee with average weekly earnings of £100 gets £80.00 a week instead of £123.25; on 3 qualifying days that is £26.67 a day.
Before 6 April 2026 the first three qualifying days were unpaid and anyone earning under the lower earnings limit got nothing. Both rules have gone2, which is why short absences now cost more.
Worked example: maternity pay on a £30,000 salary
An employee on £30,000 a year has average weekly earnings of £576.92 (£30,000 ÷ 52). She qualifies for SMP and takes the full 39 weeks.
| Item | Amount |
|---|---|
| Weeks 1 to 6: 90% of AWE | £519.23 × 6 = £3,115.38 |
| Weeks 7 to 39: £194.32 | £194.32 × 33 = £6,412.56 |
| Total SMP paid | £9,527.94 |
| Reclaimed at 92% | £8,765.70 |
| Reclaimed at 109% (Small Employers' Relief) | £10,385.45 |
Tax and NI are deducted from SMP as from normal pay, and employer NI is due on it. The extra 9% under Small Employers' Relief is compensation for that employer NI.
A larger employer bears £762.24 of the SMP itself, plus the employer NI on it. A small employer gets back the whole £9,527.94 plus £857.51 towards the employer NI. The SMP calculator works this out for any salary and due date.
How to reclaim statutory pay from HMRC
Work out the amount in your payroll software and include it on an Employer Payment Summary (EPS)10. HMRC takes it off what you owe for PAYE and NI.
Small Employers' Relief applies if you paid £45,000 or less in Class 1 NI (employee and employer together) in the last complete tax year before the relevant week, ignoring any reduction such as Employment Allowance10. If your PAYE bill is too small to absorb the claim, you can ask HMRC for a repayment, but not until the next tax year starts10.
SSP cannot be recovered at all1, so budget for it in full. Keep records of statutory payments for 3 years from the end of the tax year they relate to4.
Leave on day one, pay after 26 weeks
- Maternity and adoption leave of up to 52 weeks need no minimum service; only the pay has the 26-week test46.
- Paternity leave became a day-one right on 6 April 2026; Statutory Paternity Pay still needs 26 weeks' service5.
- Parental bereavement leave (2 weeks) is a day-one right and must be taken within 56 weeks of the death8.
- Neonatal care leave covers babies born on or after 6 April 2025: one week for every 7 full days in neonatal care, up to 12 weeks9.
- If an employee does not qualify for SSP, give them form SSP1 within 7 days of their first day off sick; for SMP, give form SMP1 within 7 days of deciding34.
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