STATUTORY MATERNITY PAY & STATUTORY ADOPTION PAY

2026/27

2025/26

Weekly rate for first 6 weeks

90% of the employee’s average weekly earnings.

90% of the employee’s average weekly earnings.

Weekly rate for remaining 33 weeks

SMPay link

Lower of  £194.32 per week or 90% of the employee’s average weekly earnings.

Lower of  £187.18 per week or 90% of the employee’s average weekly earnings.  

ORDINARY STATUTORY PATERNITY PAY

2026/27

2025/26

Weekly rate

Paternity pay link

1 or 2 weeks - Lower of  £194.32 per week or 90% of the employee’s average weekly earnings.

1 or 2 weeks - Lower of  £187.18 per week or 90% of the employee’s average weekly earnings.

RECOVERY OF STATUTORY PAYMENTS FOR EMPLOYERS

2026/27

2025/26

Proportion of  the statutory payments of Statutory Maternity Pay/Statutory Paternity Pay/Statutory Adoption Pay an employer can recover from HMRC

109% of the payments if the total Class 1 NICs (both employee and employer contributions) were below £45,000 for the previous tax year.

108.5% of the payments if the total Class 1 NICs (both employee and employer contributions) were below £45,000 for the previous tax year.

92% of the payments if the total Class 1 NICs (both employee and employer contributions) were above £45,000 for the previous tax year.

92% of the payments if the total Class 1 NICs (both employee and employer contributions) were above £45,000 for the previous tax year.

Proportion of SSP an employer can  recover from HMRC  - Nil (as this was withdrawn from April 2014), unless Covid related.

STATUTORY SICK PAY

2026/27

Notes

Weekly rate

£123.25

From 6.4.2026, ALL workers will be entitled to SSP at a rate of 80% of their average earnings calculated over an 8 week reference period, or their flat statutory rate, whichever is lower. There will be no requirement to earn at least the lower earnings limit to qualify for SSP. In addition, SSP will be due from Day 1 of sickness with no waiting days.

Daily rate - 1 qualifying day in week

£123.25

Daily rate - 2 qualifying days in week

£61.63

Daily rate - 3 qualifying days in week

£41.09

Daily rate - 4 qualifying days in week

£30.82

Daily rate - 5 qualifying days in week

£24.65

Daily rate - 6 qualifying days in week

£20.55

Daily rate - 7 qualifying days in week

£17.61

STUDENT LOAN DEDUCTIONS

2026/27

2025/26

Notes

PLAN 1 - loans taken out before 1.9.2012

Earnings threshold at which repayment of student loan begins

per week

per month per year

£517.30

£2,241.66

£26,900

£501.25

£2,172.08

£26,065

From 2016/17 the rate of student loan deduction depends on what PLAN it is under.The rate of student loan deductions is 9% above the threshold. e.g. PLAN 1 student earning £30,000 per year (£2,500 p.m.) in 2025/26 has a deduction of £30,000-£26,065 = £3,935 x 9% = £354.15 per year (£29.51 per mth).Postgraduate loans have different rates and thresholds.

PLAN 2 - loans taken out after 1.9.2012

Earnings threshold at which repayment of student loan begins

per week

per month per year

£565.09

£2,448.75

£29,385

£547.50

£2,372.50

£28,470

PLAN 4 - (SLP4) applies to loans taken out by Scottish students from the Students Awards Agency Scotland

per week

per month per year

£629.71

£2,728.75

£33,795

£629.71

£2,728.75

£32,745