United Kingdom Tax year 2026/27
Rules checked against GOV.UK · updated 18 September 2026MethodologyReport a mistake

Statutory pay rates 2026/27

Statutory pay is the least your employer may pay you while you are off for a new child or because you are ill, if you meet the conditions for it. Most of it is a flat weekly rate, and it is taxed and has National Insurance taken off like any other pay.

In force from 6 April 2026Last checked 18 September 2026
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Statutory pay

Weekly rates 2026/27

PaymentWeekly rateHow longChanged on
Statutory Maternity Pay£194.3239 weeks5 April 2026
Statutory Paternity Pay£194.32While the leave lasts6 April 2026
Shared Parental Pay£194.32While the leave lasts6 April 2026
Statutory Sick Pay£123.25Up to 28 weeks6 April 2026

These are what the law requires, not what an employer may pay at most: an employer’s own scheme can pay more. Where the share of your own earnings in the next table works out lower than the weekly rate, the lower figure is the one the law requires.

The earnings-related part

When a share of your own pay is used instead

PaymentShare of average weekly earningsWhen that applies
Statutory Maternity Pay90%The first weeks of the leave; after that, whichever is lower, this or the flat rate
Statutory Paternity Pay90%Whichever is lower, this or the flat rate
Shared Parental Pay90%Whichever is lower, this or the flat rate
Statutory Sick Pay80%Whichever is lower, this or the flat rate

Average weekly earnings are worked out from what you were actually paid in a set period before the leave, so they are personal to you and are not a rate anyone can publish.

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Rules v2026.10 · checked against GOV.UK on 18 September 2026Two independent checks on every rate · 83 hand-verified cases, all passing, beside 19,925 generated · How we calculate · Changelog
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SourcesHMRC, Rates and thresholds for employers 2026 to 2027 — Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement PayThe Social Security Benefits Up-rating Order 2026 (S.I. 2026 No. 148), articles 1(3), 8, 9 and 10Proposed benefit and pension rates 2026 to 2027 (Department for Work and Pensions)