STATUTORY PAYMENTS
2025-26
2026-27
Qualifying earnings level
£125 pw
£129 pw
Statutory Maternity Pay (SMP) First 6 weeks
90% of AWE
90% of AWE
lesser of 90% of AWE or £187.18
lesser of 90% of AWE or £194.32
Further 33 weeks
Statutory Adoption Pay (SAP) First 6 weeks
90% of AWE
90% of AWE
lesser of 90% of AWE or £187.18
lesser of 90% of AWE or £194.32
Further 33 weeks
Statutory Paternity Pay (SPP)
lesser of 90% of AWE or £187.18
lesser of 90% of AWE or £194.32
2 weeks
Statutory Shared Parental Pay (ShPP)
lesser of 90% of AWE or £187.18
lesser of 90% of AWE or £194.32
Maximum of 37 weeks
Statutory Parental Bereavement Pay (SPBP)
lesser of 90% of AWE or £187.18
lesser of 90% of AWE or £194.32
2 weeks
Statutory Neonatal Care Pay (SNCP) Incoming from 6 April 2025 - currently applies to England, Wales and Scotland
lesser of 90% of AWE or £187.18
lesser of 90% of AWE or £194.32
Up to 12 weeks
Employers can recover 92% of SMP, SAP, SPP, ShPP, SPBP and SNCP paid. Small employers can recover 109% from 6 April 2026. The Small Employers Relief threshold is £45,000.
Statutory Sick Pay (SSP)
lesser of 80% of AWE or £123.25
Standard weekly rate
£118.75
AWE - Average Weekly Earnings
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