STATUTORY MATERNITY PAY & STATUTORY ADOPTION PAY

2025/26

2024/25

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

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

Lower of  £184.03 per week or 90% of the employee’s average weekly earnings.  

ORDINARY STATUTORY PATERNITY PAY

2025/26

2024/25

Weekly rate

If 2 weeks leave taken, they must be taken together

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

1 or 2 weeks - Lower of  £184.03 per week or 90% of the employee’s average weekly earnings.

RECOVERY OF STATUTORY PAYMENTS FOR EMPLOYERS

2025/26

2024/25

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

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.

103% 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Proportion of SSP an employer can  recover from HMRC  - Nil (as this was withdrawn from April 2014), unless Covid related.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

2025/26

Notes

Weekly rate

£118.75

Daily rate to pay an employee (the daily rate) depends on the number of qualifying days they work each week.

E.g.  If an employee is first sick for 1 week from Sunday to Friday, the QDs days in that week are Monday to Friday - 5 days. The first 3 QDs are waiting days and SSP is not payable for those days, so only pay SSP for Thursday and Friday. Therefore, daily rate £23.75 x 2 days = £47.50 = SSP for that week.

Daily rate - 1 qualifying day in week

£118.75

Daily rate - 2 qualifying days in week

£59.38

Daily rate - 3 qualifying days in week

£39.59

Daily rate - 4 qualifying days in week

£29.69

Daily rate - 5 qualifying days in week

£23.75

Daily rate - 6 qualifying days in week

£19.80

Daily rate - 7 qualifying days in week

£16.97

STUDENT LOAN DEDUCTIONS

2025/26

2024/25

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

£501.25

£2,172.08

£26,065

£480.57

£2,082.50

£24,990

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

£547.50

£2,372.50

£28,470

£524.90

£2,274.58

£27,295

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

£32,745

£603.75

£2,616.25

£31,395