Factcard
Statutory payments
Statutory family pay (SMP, SAP, SPP, ShPP, SPBP, SNCP) and Statutory Sick Pay (SSP) rates for 2026-27, with recovery rules for employers.
Rates 2025-26 vs 2026-27
| Item | 2025-26 | 2026-27 |
|---|---|---|
| Qualifying earnings level (LEL) | £125 pw | £129 pw |
| SMP – First 6 weeks | 90% of AWE | 90% of AWE |
| SMP – Up to further 33 weeks | lesser of 90% of AWE or £187.18 | lesser of 90% of AWE or £194.32 |
| SAP – First 6 weeks | 90% of AWE | 90% of AWE |
| SAP – Up to further 33 weeks | lesser of 90% of AWE or £187.18 | lesser of 90% of AWE or £194.32 |
| SPP – Up to 2 weeks | lesser of 90% of AWE or £187.18 | lesser of 90% of AWE or £194.32 |
| ShPP – Up to 37 weeks | lesser of 90% of AWE or £187.18 | lesser of 90% of AWE or £194.32 |
| SPBP – Up to 2 weeks | lesser of 90% of AWE or £187.18 | lesser of 90% of AWE or £194.32 |
| SNCP – Up to 12 weeks (Eng/Wal/Sco) | lesser of 90% of AWE or £187.18 | lesser of 90% of AWE or £194.32 |
| SSP – Standard weekly rate | £118.75 | lesser of 80% of AWE or £123.25 |
Employer recovery
- Standard employers recover 92% of SMP, SAP, SPP, ShPP, SPBP and SNCP.
- Small employers recover 109% from 6 April 2026 (was 108.5%).
- Small Employers' Relief threshold: £45,000 of Class 1 NICs in the qualifying tax year.
- SSP is not recoverable — the Percentage Threshold Scheme was abolished in 2014.
What this means: Always claim recovery in real time via EPS — under-claiming is the #1 issue we see in payroll audits.
Qualifying earnings — family pay (SMP, SAP, SPP, ShPP, SPBP, SNCP)
To qualify for statutory family pay, the employee's average weekly earnings (AWE) must be at least the Lower Earnings Limit (LEL) for the tax year: £125 pw for 2025-26 and £129 pw for 2026-27.
Qualifying earnings — SSP
From the 2026-27 tax year, there is no minimum earnings requirement for Statutory Sick Pay — all employees qualify regardless of average weekly earnings, subject to the other SSP eligibility rules. For 2025-26, the LEL test still applied (AWE of at least £125 pw).
What this means: Major change: the LEL test for SSP is removed from 6 April 2026.
Glossary
- SMP
- — Statutory Maternity Pay
- SAP
- — Statutory Adoption Pay
- SPP
- — Statutory Paternity Pay
- ShPP
- — Statutory Shared Parental Pay
- SPBP
- — Statutory Parental Bereavement Pay
- SNCP
- — Statutory Neonatal Care Pay
- SSP
- — Statutory Sick Pay
- AWE
- — Average Weekly Earnings
- LEL
- — Lower Earnings Limit
- EPS
- — Employer Payment Summary (submitted to HMRC)
- NICs
- — National Insurance Contributions
- PTS
- — Percentage Threshold Scheme (abolished 2014; historic SSP recovery)
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