For the 2025/2026 tax year, the rates for statutory payments are:

• SSP = £118.75 per week
• SMP/SPP/SAP/ShPP/SPBP = £187.18 per week

However, the new rate for statutory pay doesn't always take immediate effect.

When do the new rates apply?

The new rate for statutory pay only applies to the first full statutory week after the first Sunday in April.

In 2025, the first Sunday in April is Sunday 6 April.

This means that the new statutory payment rates apply from the first full statutory week from 6 April 2025.

 NOTE: However, for SSP the new statutory payment rate applies from 6 April each tax year.

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 leave 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 £187.18 per week if 90% of the employee's average weekly earnings is lower than £187.18. In this scenario the new SMP rate doesn't apply, and 90% of their gross weekly earnings continues to calculate.

▼ Click here to view an example.