SSP is paid at £123.25 per week for 2026/27. SSP is payable from day one of sickness (waiting days abolished April 2026). The maximum SSP period is 28 weeks.
SMP is paid for up to 39 weeks: first 6 weeks at 90% of average weekly earnings, then 33 weeks at £184.03 per week (or 90% of AWE if lower) for 2026/27.
Small employers (those who paid £45,000 or less in employer NI in the previous tax year) can recover 103% of SMP paid. Other employers can recover 92%.
SPP is paid for 1 or 2 consecutive weeks at £184.03 per week (or 90% of average weekly earnings if lower) for 2026/27.
| Statutory pay type | Rate 2026/27 | Duration |
|---|---|---|
| Statutory Sick Pay (SSP) | £123.25 per week | Up to 28 weeks |
| SMP weeks 1 to 6 | 90% of average weekly earnings | 6 weeks |
| SMP weeks 7 to 39 | £184.03 per week (or 90% AWE if lower) | 33 weeks |
| Statutory Paternity Pay (SPP) | £184.03 per week (or 90% AWE if lower) | 1 or 2 weeks |
| Shared Parental Pay (ShPP) | £184.03 per week (or 90% AWE if lower) | Up to 37 weeks |
| SSP qualifying earnings threshold | £123 per week (lower earnings limit) | n/a |
Frequently asked questions
Statutory Sick Pay (SSP) is £123.25 per week for 2026/27. It is paid for up to 28 weeks. From 6 April 2026, SSP is payable from day one of sickness -- waiting days have been abolished. The Lower Earnings Limit has also been removed, so all employees qualify regardless of earnings.
SMP is paid for up to 39 weeks. The first 6 weeks are paid at 90% of the employee's average weekly earnings with no cap. The remaining 33 weeks are paid at the lower of £194.32 per week (2026/27 rate) or 90% of average weekly earnings. Average weekly earnings are calculated over the 8 weeks ending with the qualifying week, which is the 15th week before the expected week of childbirth.
Employers who qualify as small (broadly those who paid £45,000 or less in Class 1 NI in the previous tax year) can reclaim 103% of statutory payments. This means you recover the full amount plus 3% compensation for employer NI on those payments. Larger employers can reclaim 92% of statutory payments. Reclaims are made through your RTI payroll submissions.
Statutory Paternity Pay (SPP) is paid for up to 2 weeks and is currently £194.32 per week or 90% of average weekly earnings if lower. Employees must have been continuously employed for at least 26 weeks by the end of the 15th week before the expected week of birth. From April 2024, fathers and partners can take paternity leave in two separate one-week blocks rather than one continuous period.
If an employee does not qualify for Statutory Maternity Pay (for example because they have not been employed for 26 weeks or earn below the lower earnings limit), they may be eligible for Maternity Allowance, which is paid directly by DWP rather than by the employer. You must give the employee a form SMP1 within 7 days of deciding they are not eligible for SMP.