Your payroll needs to reflect both the employee's entitlement and the correct payment period. Sick pay changed on 6 April 2026, while family-related statutory pay has separate eligibility and recovery rules. This guide covers current rates and the checks to make before processing an absence.
Current payment rates
The table summarises 2026/27 payments. The maternity-pay rate applies from 5 April 2026; the other rates apply from 6 April. Check the payment-week rules when a maternity-related pay period spans the change. Leave and pay are separate entitlements. The family-leave descriptions below use Great Britain rules; Northern Ireland differences are identified separately.
| Payment | Weekly calculation | Maximum period | Employer recovery |
|---|---|---|---|
| Statutory Sick Pay (SSP) | Lower of GBP 123.25 or 80% of average weekly earnings | Up to 28 weeks | Not recoverable |
| Statutory Maternity Pay (SMP) | 90% of average weekly earnings for six weeks; then the lower of GBP 194.32 or 90% | Up to 39 weeks | 92% or 109% |
| Statutory Adoption Pay | Same two-stage calculation as maternity pay | Up to 39 weeks | 92% or 109% |
| Statutory Paternity Pay (SPP) | Lower of GBP 194.32 or 90% of average weekly earnings | Up to two weeks | 92% or 109% |
| Statutory Shared Parental Pay | Lower of GBP 194.32 or 90% of average weekly earnings | Up to 37 weeks shared | 92% or 109% |
| Statutory Parental Bereavement Pay | Lower of GBP 194.32 or 90% of average weekly earnings | Up to two weeks | 92% or 109% |
| Statutory Neonatal Care Pay | Lower of GBP 194.32 or 90% of average weekly earnings | Up to 12 weeks | 92% or 109% |
Sick pay from the first qualifying day
For a new sickness absence starting on or after 6 April 2026, calculate the weekly amount as the lower of GBP 123.25 or 80% of average weekly earnings. Divide that amount by the agreed qualifying days in the week and pay for the qualifying days the employee is sick. A qualifying day is normally a day the employee would work. There is no earnings floor or three-day waiting period.
For example, an employee with average weekly earnings of GBP 100 receives a weekly sick-pay amount of GBP 80. With five qualifying days, that is GBP 16 per qualifying day. Someone whose average earnings are GBP 300 reaches the weekly cap of GBP 123.25, or GBP 24.65 per day on the same five-day pattern.
Record the first full day of sickness, the working pattern and the earnings used. The employee must give notice within your stated deadline, or within seven days if you have not set one. Check the other eligibility conditions and any earlier absences before paying.
Absences separated by eight weeks or less can link when working out entitlement and the 28-week limit. Where an absence began before 6 April 2026, use HMRC's transitional guidance: some existing recipients have rate protection, and low-paid employees may become eligible from that date. Do not retrospectively pay the old waiting days simply because the rules changed.
Sick pay is an employer cost and cannot be reclaimed from HMRC. If entitlement ends or the employee does not qualify, follow HMRC instructions for issuing form SSP1; any benefit entitlement is assessed separately.
Maternity and adoption pay
Statutory Maternity Pay can run for 39 weeks. The first six weeks are paid at 90% of average weekly earnings. The remaining 33 weeks use the lower of 90% or GBP 194.32. Statutory Adoption Pay uses the same payment pattern, with its own matching and notice conditions.
For maternity pay, check continuous employment through the qualifying week, average earnings in the relevant period and the employee's notice. Obtain medical evidence of the pregnancy, normally a MATB1 certificate or a doctor or midwife's letter. A MATB1 is not the only acceptable evidence. Maternity leave itself can last 52 weeks, whether or not the employee qualifies for statutory pay.
Paternity and shared parental leave
In Great Britain, paternity leave is available from the first day of employment from 6 April 2026. Paternity pay still requires the relevant 26 weeks of continuous employment and average weekly earnings of at least GBP 129. Check the qualifying week, notice and family circumstances separately. Eligible parents can take one or two weeks of leave, including two separate weeks, within the permitted 52-week period.
Shared parental leave allows eligible parents to share the remaining leave and pay after maternity or adoption entitlement is ended early. Up to 50 weeks of leave and 37 weeks of pay may be available. Both parents must meet the relevant conditions and give the required notices; use the official shared parental leave guidance when agreeing dates.
Bereavement and neonatal care
In Great Britain, eligible parents can take two weeks of parental bereavement leave following the death of a child under 18 or a stillbirth after 24 weeks. Leave is available from day one; statutory pay has separate service and earnings tests. The leave can be taken within 56 weeks of the bereavement.
Northern Ireland introduced separate changes from 6 April 2026, including miscarriage entitlement and day-one parental bereavement pay rights. Check the Northern Ireland rules for an employee working there rather than applying the Great Britain service test.
For babies born from 6 April 2025 in Great Britain, neonatal care leave and pay may provide up to 12 additional weeks where the qualifying care conditions are met. Leave is a day-one right; pay has its own service and earnings tests. The timing depends on the period of care and other family leave.
Recovering family-related statutory pay
Employers normally recover 92% of eligible family-related statutory payments. Small Employers' Relief raises recovery to 109% where total Class 1 National Insurance was GBP 45,000 or less in the relevant preceding complete tax year. Count employee and employer contributions before reductions such as Employment Allowance. The relevant year depends on the payment's qualifying, matching or relevant week.
Report employee pay and deductions through the Full Payment Submission (FPS). Claim the recovery through the Employer Payment Summary (EPS) by the 19th of the following tax month so it can reduce the PAYE amount due. Pay As You Earn (PAYE) and National Insurance apply to statutory payments in the normal way.
If the statutory payments exceed what you can fund through the payroll arrangement, check HMRC's advance funding process. Keep payment, eligibility and recovery records; do not assume every absence recorded in payroll qualifies for recovery.
Checks before the next pay run
- Confirm the employee's entitlement, notice and supporting evidence.
- Use the correct earnings period and the rate for the payment date.
- Check linked sick absences and any April 2026 transitional protection.
- Confirm the recovery percentage and submit the EPS where a claim is due.
- Keep leave entitlement separate from eligibility for statutory pay.
Common statutory pay questions
How is Statutory Sick Pay calculated in 2026/27?
For sickness starting from 6 April 2026, the weekly amount is the lower of GBP 123.25 and 80% of average weekly earnings. Pay it for qualifying days from the first full day of sickness, for up to 28 weeks. There is no minimum earnings threshold. Absences spanning 6 April need the transitional rules.
What can a small employer recover?
Qualifying employers can recover 109% of family-related statutory pay. Other employers generally recover 92%. Small Employers' Relief uses total Class 1 National Insurance of GBP 45,000 or less in the relevant preceding complete tax year, before Employment Allowance reductions. Statutory Sick Pay is not recoverable.
Does maternity pay require a MATB1 certificate?
You need medical evidence of the pregnancy, normally a MATB1 certificate or a letter from a doctor or midwife confirming the expected birth date. The employee also needs to give the required notice. Check the evidence and notice deadlines before processing pay.
Does probation affect statutory pay?
Probation does not remove statutory rights. Assess eligibility for each payment separately. In Great Britain, paternity leave is a day-one right from 6 April 2026, but statutory paternity pay still has service and earnings conditions.
Official sources
2026/27 employer rates; sick-pay calculations; sick-pay eligibility. Sources checked on 6 September 2026.