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.
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.