Statutory sick, maternity and family pay for 2026-27

Weekly rates for 2026-27

Statutory Sick Pay from 6 April 2026

The Employment Rights Act 2025 changed SSP from 6 April 2026. The government's employer guidance says the 3-day waiting period has been removed, the lower earnings limit no longer applies, and SSP for every employee is 80% of average weekly earnings or the flat weekly rate, whichever is lower. The announcement of 7 April 2026 confirmed SSP is now paid from the first day of sickness absence.

HMRC's entitlement guidance says SSP is paid for qualifying days, the days the employee normally works, once they have been sick for at least one full working day. A day on which the employee worked for a minute or more before going home does not count. Average weekly earnings are usually taken over 8 weeks, and employees paid for less than 8 weeks still qualify.

To qualify an employee must have an employment contract, have done some work under it, and give notice and evidence when asked (GOV.UK: SSP eligibility). SSP is not due once 28 weeks have been paid, during Statutory Maternity Pay or Maternity Allowance, or for pregnancy-related illness in the 4 weeks before the baby is due. Form SSP1 goes to an employee who does not qualify within 7 days of their first day off sick.

For example, an employee who earns £150 a week on average is off sick for a full week of five working days. 80% of £150 is £120, which is lower than £123.25, so SSP is £120 for the week, paid from the first day. SSP is not on HMRC's list of payments that can be recovered (GOV.UK: recover statutory payments).

Qualifying conditions for the family payments

• SMP: continuous employment of at least 26 weeks into the qualifying week, the 15th week before the expected week of childbirth, average earnings at the lower earnings limit or more over an 8-week relevant period, notice and proof of pregnancy such as a MATB1 (GOV.UK: SMP eligibility). The lower earnings limit for 2026-27 is £129 a week (GOV.UK).
• SPP: 26 weeks' continuous employment up to the qualifying week and earnings of at least £129 a week over the relevant period. Paternity leave itself is a right from the first day of employment (GOV.UK: SPP eligibility). Leave must end within 52 weeks of the birth (GOV.UK).
• Shared parental pay is created when the mother or adopter ends maternity or adoption pay early, and must be taken before the child's first birthday or within a year of adoption. It applies in England, Scotland and Wales (GOV.UK: shared parental leave).
• Parental bereavement leave is a right from the first day of employment, and must end within 56 weeks of the death or stillbirth (GOV.UK).
• Neonatal care pay applies where a baby born on or after 6 April 2025 enters neonatal care within 28 days of birth and stays for at least 7 consecutive days. It builds up one week for each 7 consecutive full days in care, up to 12 weeks, in England, Scotland and Wales (GOV.UK).

Recovering statutory payments

HMRC's recovery guidance lets employers reclaim SMP, SPP, SAP, ShPP, SPBP and neonatal care pay. The usual rate is 92%. Small employers' relief gives 109% where the employer paid £45,000 or less in Class 1 National Insurance in the previous tax year, before any employment allowance.

The amount is worked out in payroll software and claimed on the EPS, so it reduces what the employer pays HMRC that month (GOV.UK: the EPS). Where the liabilities are too small to absorb it, the employer can write to HMRC for a repayment.

For example, a small employer that paid £30,000 of Class 1 last year pays £2,400 of SMP in a month. It qualifies for small employers' relief and claims 109%, £2,616, on the EPS.

Questions