When new statutory payment rates apply at payroll year end
Description
For the 2026/2027 tax year, the rates for statutory payments are:
Statutory Sick Pay = £123.25 per week
Maternity/Paternity/Adoption/Shared Parental/Parental Bereavement/Neonatal Care = £194.32 per week
However, the new rate for statutory payments doesn't always take immediate effect.
NOTE:
For Statutory Sick Pay (SSP), the new rate applies from 6 April each tax year. To find out more about when SSP reforms apply over year end, visit the SSP transitional guidance article.
Cause
Resolution
When do the new rates apply?
The new rate for statutory parental payments only applies to the first full statutory week after the first Sunday in April.
In 2026, the first Sunday in April is Sunday 5 April.
This means that the new statutory payment rates apply from the first full statutory week from 6 April 2026.
What is a statutory week?
A statutory week starts on the first day of the employee's statutory leave, regardless of what day of the week that is.
For example, if an employee begins statutory maternity pay (SMP) on a Friday, each statutory week begins on every subsequent Friday for them.
This means that the new rate of statutory payments applies to them from the first Friday after the first Sunday in April.
NOTE:
SMP may be less than £194.32 per week if 90% of the employee's average weekly earnings is lower than £194.32. In this scenario the new SMP rate doesn't apply, and 90% of their gross weekly earnings continues to calculate.