UK Statutory Pay Rates 2025/26

All 2025/26 Rates at a Glance

Statutory Sick Pay (SSP)

£118.75 per week for up to 28 weeks. Eligibility: earn at least £125/wk on average. First 3 days are usually unpaid «waiting days» (except COVID-related rules). From April 2025 the Employment Rights Bill plans to remove waiting days and the £125 earnings floor — making SSP available from day 1.

Statutory Maternity Pay (SMP)

First 6 weeks: 90% of average weekly earnings (no cap). Next 33 weeks: the LOWER of £187.18 OR 90% of earnings. Total: 39 weeks paid leave, 52 weeks total leave entitlement.

Eligibility: 26+ weeks continuous service by week 15 before due date, earning at least £125/wk. Notify employer in writing by week 15 before due date with MAT B1 form (from midwife). Many UK employers offer enhanced maternity pay — check your contract.

Paternity Pay (SPP)

2 weeks paid leave, must be taken within 56 days of birth. £187.18/week or 90% AWE (whichever lower). From April 2024, can be split into two 1-week blocks. Eligibility: 26+ weeks service by week 15, earning at least £125/wk.

Adoption Pay (SAP)

Same structure as SMP — first 6 wks at 90%, then £187.18 (or 90% AWE if lower) for 33 weeks. 39 weeks total. Available for one parent in a couple; other can take SPP-equivalent. Same eligibility as SMP but using «matched» or «placement» date.

Shared Parental Leave/Pay (SPL/ShPP)

Allows mothers to «share» up to 50 of the 52 maternity weeks with their partner. Paid at lower of £187.18 or 90% AWE. Complex eligibility — both parents must meet service tests. Most UK employers don\'t enhance ShPP, making it financially worse than maternity for higher-earning partners.

Parental Bereavement Pay (SPBP)

Since April 2020. 2 weeks paid leave for parents who lose a child under 18 (or stillborn from 24 weeks). £187.18/week or 90% AWE. Eligibility: 26+ weeks service. Must take within 56 weeks of death.

Maternity Allowance (MA)

For self-employed people and those who don\'t qualify for SMP. £187.18/week for up to 39 weeks. Self-employed must have paid Class 2 NI for at least 13 of the 66 weeks before due date (or pay voluntary Class 2). Claim via gov.uk.

Worked Examples

Example 1 — SMP for a £35,000 salaried employee:

• Average weekly earnings (AWE) over the 8-week «relevant period»: £35,000 / 52 = £673.08/wk
• Weeks 1-6 at 90% of AWE: £605.77 × 6 = £3,634.62
• Weeks 7-39 at the lower of 90% AWE or £187.18: £187.18 × 33 = £6,176.94
• Total SMP over 39 weeks: £9,811.56 (before tax and NI)

Example 2 — SSP for a £24,000 employee off sick for 4 weeks:

• First 3 days are unpaid waiting days (under current rules; this rule is due to be removed during 2026 when the Employment Rights Bill commences)
• Days 4-28: SSP £118.75/wk for 3 weeks = £356.25
• Tax and NI are deducted from SSP through payroll as normal

Example 3 — Paternity at £55,000 salary:

• AWE: ~£1,057/wk. 90% of AWE = £952/wk, capped at £187.18
• 2 weeks × £187.18 = £374.36 statutory paternity pay
• Many employers top up paternity to full pay — check your contract

Tax and NI on Statutory Pay

All statutory payments (SMP, SSP, SPP, SAP, ShPP, SPBP, MA) are taxable income and subject to Class 1 employee National Insurance contributions. They are treated like normal salary on your payslip and tax code. Because the weekly rates are well below the personal allowance proportion (£12,570 / 52 = £241.73/wk), you typically pay very little or no Income Tax during a period of statutory pay only — unless you have other earnings in the same tax year.

Employers can recover most or all of SMP, SPP, SAP, ShPP and SPBP from HMRC. Small employers (those with annual Class 1 NI of £45,000 or less) can claim 103% via Small Employers' Relief; larger employers recover 92%. SSP is not recoverable by the employer.

Maternity Allowance for the Self-Employed

Maternity Allowance (MA) is paid by the Department for Work and Pensions where SMP does not apply. To qualify you need to have been employed or self-employed for at least 26 of the 66 weeks before the baby is due, earning an average of at least £30/week in any 13 of those weeks. Self-employed mothers must also have paid Class 2 NI for at least 13 of the 66 weeks; voluntary Class 2 contributions can be paid to top up. MA pays at £187.18/week or 90% of average earnings (whichever is lower) for up to 39 weeks. It is taxable in the recipient's hands but does not attract NI.

Enhanced Pay vs Statutory Minimum

Statutory rates are minimums. Many UK employers offer enhanced packages:

• Enhanced maternity: Common at 6 months full pay then 6 months SMP — doubles maternity income
• Enhanced sick pay: Many employers pay full salary for first 4-12 weeks of sickness
• Enhanced paternity: 2 weeks full pay common at larger employers
• Compassionate leave: Discretionary paid time off for bereavement, family emergencies

Always check your employment contract and employee handbook BEFORE assuming statutory minimums apply.

Pension Contributions During Statutory Leave

An often-overlooked rule: during paid maternity, paternity, adoption, shared parental and parental bereavement leave, your employer must continue to pay employer pension contributions based on your contractual (pre-leave) salary. Your own employee contribution is calculated only on the statutory pay you actually receive. This means your pension keeps growing even while your cash income drops.

This protection does not apply during unpaid leave (such as the final 13 weeks of maternity leave once SMP ends, or extended unpaid sick leave). Auto-enrolment rules still require the employer to continue scheme membership.

Common Mistakes

• Missing the MAT B1 deadline: employer must receive notification by the 15th week before the expected week of childbirth or you risk losing SMP
• Returning to work «too early»: SMP stops if you do paid work for an employer other than your existing employer (Keeping in Touch days excepted)
• Not declaring SSP as taxable: some employers fail to operate PAYE properly on SSP, leaving employees with an underpayment notice later
• Confusing Maternity Allowance with SMP: they are mutually exclusive — you can't claim both
• Believing SPL is automatic: Shared Parental Leave is opt-in with strict notification windows

FAQs