Statutory pay rates 2026-27 - SSP, SMP, SPP and SAP at a glance

With the 2026/27 statutory rates now published on GOV.UK, here is a single at-a-glance reference for the four main statutory payments — what they pay, how long for, and the employer reclaim position.

Statutory Sick Pay (SSP)

£123.25 a week, for up to 28 weeks. SSP is paid by the employer and cannot be reclaimed — it is a cost to the business. Eligibility depends on the employee's earnings and length of absence, so check the qualifying rules on GOV.UK before paying.

Statutory Maternity Pay (SMP)

First 6 weeks: 90% of the employee's average weekly earnings, with no cap. Weeks 7–39: £194.32 a week or 90% of average weekly earnings, whichever is lower. Employers reclaim 92% of SMP paid through their payroll software via the Employer Payment Summary (EPS), with a higher recovery rate if they qualify for Small Employers' Relief.

Statutory Paternity Pay (SPP)

£194.32 a week or 90% of average weekly earnings, whichever is lower, for up to 2 weeks. Like SMP, 92% is reclaimable via payroll software and the EPS, with a higher rate for eligible small employers. Employees must meet the 26-week continuous employment test by the qualifying week and give correct notice.

Statutory Adoption Pay (SAP)

Mirrors SMP: first 6 weeks at 90% of average weekly earnings, then £194.32 a week or 90% of average weekly earnings (whichever is lower) for the next 33 weeks. The same 92% employer recovery applies. Shared Parental Pay, where taken instead, is £194.32 a week.

Practical reminders for payroll

• Reclaim statutory payments through payroll software and report them on the EPS — the recovery offsets your PAYE/NIC bill.
• Only the statutory element is reclaimable. If you top up pay above the statutory rate as a goodwill gesture, the top-up is your own cost.
• Keep records for at least three years after the end of the tax year in which payments were made — HMRC can ask to see them.
• Rates and rules change each tax year, so always confirm against the current GOV.UK pages before processing.

All figures above verified against GOV.UK for the 2026/27 tax year.