Guide · Employment Rights
UK Statutory Pay Guide 2026/27
UK employees are entitled to a range of statutory pay entitlements when they are sick, have a baby, adopt a child or are made redundant. The Employment Rights Act 2024 introduced significant changes that took effect from April 2026 — most notably the abolition of SSP waiting days, meaning sick pay now begins on Day 1 of absence. This guide covers every statutory payment in 2026/27: the rate, the qualifying rules, the duration and worked examples to help you understand what you are entitled to.
Statutory pay rates — 2026/27
| Payment | Weekly rate | Duration |
|---|---|---|
| Statutory Sick Pay (SSP) | £123.25 | Up to 28 weeks |
| Statutory Maternity Pay (SMP) — wks 1–6 | 90% of AWE | 6 weeks |
| Statutory Maternity Pay (SMP) — wks 7–39 | £194.32 (or 90% AWE if lower) | 33 weeks |
| Statutory Paternity Pay (SPP) | £194.32 (or 90% AWE if lower) | 2 weeks |
| Shared Parental Pay (ShPP) | £194.32 (or 90% AWE if lower) | Up to 37 weeks |
| Statutory Adoption Pay (SAP) | Same structure as SMP | 39 weeks |
| Statutory Bereavement Pay | £184.03 (or 90% AWE if lower) | 2 weeks |
| Statutory Redundancy Pay | £751 max weekly pay cap | Up to 20 years service |
Statutory Sick Pay (SSP): Day-1 Rights from April 2026
SSP is paid by your employer when you are off work due to illness. For 2026/27, the rate is £123.25 per week.
A landmark change under the Employment Rights Act 2024 took effect in April 2026: the three waiting days that previously meant you received no SSP for the first three days of absence have been abolished. SSP now begins from the first day of qualifying sickness, regardless of how long the absence lasts.
SSP Qualifying Criteria
- You must be classed as an employee (workers and self-employed do not qualify)
- You must earn at least the Lower Earnings Limit (£125/week in 2026/27)
- You must be sick for at least 1 day (from April 2026)
- You must follow your employer's notification procedure (typically self-certify for up to 7 days; GP fit note after that)
SSP is paid for up to 28 weeks. After 28 weeks, employees may apply for Employment Support Allowance (ESA) via Universal Credit.
Statutory Maternity Pay (SMP)
SMP is paid for 39 weeks. The rate structure is:
- Weeks 1–6: 90% of your Average Weekly Earnings (AWE) — no upper cap
- Weeks 7–39: the lower of £194.32/week or 90% of AWE
Average Weekly Earnings are calculated over the 8-week period ending with the last normal pay day before the end of the 15th week before the expected week of childbirth. Pay rises during the calculation period must be included at the uplifted rate.
SMP Qualifying Criteria
- At least 26 weeks of continuous service by the 15th week before the expected due date (the "qualifying week")
- Average earnings of at least the LEL (£125/week) in the 8 weeks before the qualifying week
- Still employed in the qualifying week
Maternity leave itself is up to 52 weeks (26 ordinary + 26 additional), but only 39 weeks are paid via SMP. The remaining 13 weeks are unpaid (unless your employer offers enhanced maternity pay).
Statutory Paternity Pay (SPP)
SPP is £194.32/week (or 90% AWE if lower) for up to 2 weeks. The leave must be taken as one block of 1 or 2 weeks and must start within 52 weeks of the birth or adoption. Qualifying criteria are the same as SMP: 26 weeks of service by the qualifying week and minimum earnings.
Shared Parental Pay (ShPP)
Shared Parental Leave gives eligible parents the flexibility to share up to 50 weeks of leave and 37 weeks of ShPP at £194.32/week (or 90% AWE if lower).
The mother must first curtail their maternity leave to create a "pot" of available leave. Leave can be taken in separate blocks, simultaneously, or alternating. This makes ShPP the most flexible parental leave option — but it requires careful coordination and employer notification.
Example: Parents sharing 37 paid weeks
- Mother takes 6 weeks SMP at 90% AWE (£2,000/week AWE = £1,800/week for 6 weeks)
- Mother curtails maternity leave after week 6
- Both parents share 31 remaining paid weeks at £194.32/week = £6,024 total ShPP
- Father takes 20 weeks, mother takes 11 weeks — flexibly arranged
Statutory Adoption Pay (SAP)
SAP mirrors SMP: the first 6 weeks at 90% of AWE, then 33 weeks at £194.32/week (or 90% AWE if lower). Only one adopter in a couple can claim SAP; the other can claim SPP. The qualifying period is 26 weeks with the employer by the week in which they are matched with a child.
Statutory Bereavement Leave and Pay
The Employment Rights Act 2024 extended statutory bereavement rights beyond parents of children or stillbirths. From April 2026, all employees are entitled to 2 weeks of bereavement leave (paid at £184.03/week or 90% AWE if lower) on the loss of:
- A child under 18
- A pregnancy after 24 weeks (stillbirth)
There is no qualifying service period for bereavement leave from day one of employment. Employers can offer more generous bereavement policies but cannot offer less than the statutory minimum.
Statutory Redundancy Pay
When you are made redundant after at least 2 years of continuous service, you are entitled to Statutory Redundancy Pay calculated as follows:
- Half a week's pay for each complete year of service below age 22
- One week's pay for each complete year aged 22–40
- One and a half weeks' pay for each complete year aged 41 and over
Weekly pay is capped at £751 for 2026/27, and a maximum of 20 years of service is counted. The maximum SRP is therefore 20 × 1.5 × £751 = £22,530.
Example: Employee aged 45, 10 years' service, weekly pay £900 (capped at £751)
- Service from age 35–40 (5 years): 5 × 1 week × £751 = £3,755
- Service from age 41–45 (5 years): 5 × 1.5 weeks × £751 = £5,633
- Total SRP: £9,388 — tax-free within the £30,000 threshold
Statutory Notice Pay
Employees are entitled to a minimum statutory notice period of one week per complete year of continuous employment, up to a maximum of 12 weeks after 12+ years of service. Your contract may specify a longer notice period (commonly 1 month or more for professional roles), which takes precedence over the statutory minimum.
If your employer terminates without giving notice, they must pay a payment in lieu of notice (PILON). Unlike redundancy pay, PILON is subject to income tax and National Insurance from the first pound, as it is treated as normal earnings.