Rates & allowances
Statutory pay — UK rates and thresholds
SSP, SMP/SPP/ShPP/SAP weekly amounts.
2026/27
Statutory pay (per week)
- SSP — lower of £123.25 or 80% of earnings£123.25
- SMP — first 6 weeks£90 % of earnings
- SMP — weeks 7–39£194.32
- Statutory Paternity Pay£194.32
- Statutory Adoption Pay£194.32
- Shared Parental Pay£194.32
- Parental Bereavement Pay£194.32
Statutory pay rates
Employers must pay statutory amounts in certain situations — Statutory Sick Pay, and Statutory Maternity, Paternity, Adoption and Shared Parental Pay. Eligibility depends on earnings and length of service, and the weekly rates are set each year. The tables above show the current figures.
These are administered through payroll and can often be reclaimed in part. Our payroll service calculates, pays and reclaims them correctly.
Who pays, and who gets it back
Statutory maternity, paternity, adoption and shared parental pay are paid by the employer and then largely recovered from HMRC — most employers reclaim the great majority of it, and smaller employers can reclaim more than they paid out through an additional allowance. Statutory sick pay works differently: it is paid by the employer and generally not recoverable at all.
That asymmetry surprises small employers, and it is worth knowing before budgeting for a period of long-term sickness.
Qualifying is about earnings and continuity
Entitlement depends on average earnings over a set period and, for family-related pay, on length of service by a qualifying week. An employee can be entitled to leave without being entitled to pay, which is a distinction worth getting right in writing early rather than at the point of a dispute.
Frequently asked
Can I reclaim statutory payments?+
Small employers can usually reclaim most statutory parental payments, and sometimes an extra amount. We handle the reclaim through your payroll.
Who qualifies for Statutory Sick Pay?+
Employees who are sick for the qualifying period and earn at least the lower earnings limit. Our payroll service checks eligibility for you.
Do I get statutory maternity pay back from HMRC?+
Most of it, yes — and smaller employers can reclaim more than they paid out through an additional allowance. Statutory sick pay is different: the employer pays it and generally cannot reclaim any of it.
Can someone take leave but not get paid?+
Yes. Entitlement to leave and entitlement to pay are tested separately — pay depends on average earnings and, for family leave, on service by a qualifying week. It is worth establishing both in writing early rather than at the point someone is planning around it.
Rates in context
Knowing the rate is not the same as knowing the bill.
Thresholds interact — allowances taper, reliefs stack, and the order you take income in changes the total. We plan for that.
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