Payroll Insight Report 2027 - In-house

PAYROLL INSIGHTS SURVEY 2026 IN-HOUSE

Statutory payments

How do you processes occupation payments above and beyond statutory entitlements?

Partial pay Above statutory

Full pay Reducing during duration

Full pay Partial duration

Full pay Full duration

Statutory only

Neonatal pay, Shared Parental Leave and Parental Bereavement pay are the most likely to be paid at the statutory rate, nearly half of the respondents agreed. This is possibly due to their irregular occurrence and the company's need to prioritise the changes made by the Employment Rights Act 2025 or other factors. Paternity remains for another year the highest most likely to be paid full pay for the entire 2-week duration, though a similar percentage stated that they pay this at the statutory rate only. There seems to be higher percentages across the board for full pay for a partial duration of the statutory leave, this could indicate a balance is being struck between wanting to pay employees a higher rate and managing employment costs that so many of our CIPP members have been reporting. Employers appear increasingly focussed on balancing employee support with affordability, with enhanced pay for part of a statutory leave period becoming more common than full enhancement for the entire duration.

SICK PAY

SHARED PARENTAL PAY

PARENTAL BEREAVEMENT PAY

PATERNITY PAY

EMPLOYERS ARE INCREASINGLY ENHANCING PAY FOR ONLY PART OF STATUTORY LEAVE, BALANCING EMPLOYEE SUPPORT WITH RISING COST PRESSURES.

NEONATAL PAY

MATERNITY PAY

ADOPTION PAY

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In most cases percentages have been rounded to two decimal places for clarity and may not add up to 100%. Graphics may have been rounded to whole percentages.

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