Statutory Pay Rates
Tax year 2026/27A single-page reference for UK statutory pay rates — Statutory Sick Pay, Maternity and Paternity Pay, National Minimum Wage, redundancy pay caps, and Employment Tribunal limits.
Rates verified on 2026-04-28. Next scheduled review: 2027-04-06.
Statutory Sick Pay (SSP)
SSP is the minimum your employer must pay when you are off sick. It starts after 3 qualifying waiting days and continues for up to 28 weeks.
| Rate | Amount | Notes |
|---|---|---|
| SSP weekly rate | £123.25 / week | Paid from day 4 of sickness absence. Employees must earn at least the Lower Earnings Limit to qualify. |
| Maximum duration | 28 weeks | After 28 weeks, you may be able to claim New-style ESA or Universal Credit. |
Statutory Maternity, Paternity, and Shared Parental Pay
Weekly rates apply for the 2026/27 tax year. Many employers offer enhanced pay above the statutory minimum — check your contract.
| Rate | Amount | Notes |
|---|---|---|
| Statutory Maternity Pay (SMP) — first 6 weeks | 90% of average weekly earnings | Based on your average earnings in the 8 weeks before the qualifying week. |
| Statutory Maternity Pay (SMP) — remaining 33 weeks | £194.32 / week | Or 90% of average weekly earnings if that is less. |
| Statutory Paternity Pay (SPP) | £194.32 / week | Paid for up to 2 weeks. Or 90% of average weekly earnings if that is less. |
| Statutory Shared Parental Pay (ShPP) | £194.32 / week | Paid for up to 37 weeks (shared from maternity entitlement). Or 90% of average weekly earnings if that is less. |
| Statutory Adoption Pay (SAP) — first 6 weeks | 90% of average weekly earnings | Same structure as Statutory Maternity Pay. |
| Statutory Adoption Pay (SAP) — remaining 33 weeks | £194.32 / week | Uses the same flat-rate as SMP after the first 6 weeks. Or 90% of AWE if less. |
National Minimum Wage / National Living Wage (hourly)
Rates effective from April 2026 (2026/27 tax year). The National Living Wage is the statutory minimum for workers aged 21 and over.
| Rate | Amount | Notes |
|---|---|---|
| National Living Wage — aged 21 and over | £12.71 / hour | Applies to all workers aged 21 and over. |
| National Minimum Wage — aged 18 to 20 | £10.85 / hour | |
| National Minimum Wage — under 18 (above compulsory school age) | £8.00 / hour | |
| Apprentice rate | £8.00 / hour | Applies to apprentices under 19, or aged 19+ in the first year of their apprenticeship. After that, the age-appropriate rate applies. |
Statutory Redundancy Pay
Statutory redundancy pay is calculated using weekly pay (capped), years of service (capped at 20), and age. The formula is: 0.5 weeks' pay per year aged under 22; 1 week per year aged 22–40; 1.5 weeks per year aged 41 and over.
| Rate | Amount | Notes |
|---|---|---|
| Weekly pay cap | £751 / week | Weekly pay is capped at this amount when calculating statutory redundancy pay (from 6 April 2026). |
| Maximum years of service counted | 20 years | Only the 20 most recent years of service count towards statutory redundancy pay. |
| Maximum statutory redundancy payment | £751 | Maximum = 20 years × 1.5 × weekly pay cap = £22,530. Enhanced contractual redundancy may be higher. |
Employment Tribunal compensation limits
These caps are uprated annually using the Retail Prices Index (RPI) each April.
| Rate | Amount | Notes |
|---|---|---|
| Unfair dismissal compensatory award cap | £118,223 | Or 52 weeks' gross pay, whichever is lower. No cap applies for dismissals related to health and safety, protected disclosure (whistleblowing), or certain equality act claims. |
| Weekly pay cap for basic award and redundancy | £751 / week | Same as the redundancy weekly pay cap. Effective from 6 April 2026. |
| Maximum basic award (unfair dismissal) | £22,530 | Theoretical maximum = 20 years × 1.5 × weekly pay cap of £751. |
Source and methodology
All figures are sourced from GOV.UK publications and verified against the annual benefit and pension rates publication and the Employment Rights (Increase of Limits) Order each April. NMW / NLW rates are set by the Low Pay Commission and take effect on 1 April each year.
For guidance on individual entitlements, see the linked guides in the benefits, employment, or immigration hubs.