Statutory parental pay rates 2025-26 | Moorepay

Payroll & HR Rates

Statutory Maternity, Paternity, Adoption, Shared Parental, Neonatal Care and Parental Bereavement Pay 2025-26

Legislation

Statutory Maternity, Paternity, Adoption, Shared Parental, Neonatal Care and Parental Bereavement Pay 2025-26

Date

Effective 6 April 2025

Summary

The UK government provides statutory payments to assist eligible employees during periods such as maternity, paternity, adoption, shared parental leave, neonatal care, and in the unfortunate event of child bereavement.

 

These are the rates for the current tax year:

Type of payment or recovery2025 to 2026 rate
SMP – weekly rate for first 6 weeks90% of the employee’s average weekly earnings
SMP – weekly rate for remaining 33 weeks£187.18 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Paternity Pay (SPP) – weekly rate£187.18 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Adoption Pay (SAP) – weekly rate for first 6 weeks90% of employee’s average weekly earnings
SAP – weekly rate for remaining weeks£187.18 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Shared Parental Pay (ShPP) – weekly rate£187.18 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Parental Bereavement Pay (SPBP) – weekly rate£187.18 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Neonatal Care Pay (SNCP) – weekly rate£187.18 or 90% of the employee’s average weekly earnings, whichever is lower
SMP, SPP, ShPP, SAP or SPBP – proportion of your payments you can recover from HMRC92% if your total Class 1 National Insurance (both employee and employer contributions) is above £45,000 for the previous tax year

108.5% if your total Class 1 National Insurance for the previous tax year is £45,000 or lower

These rates apply from April 2025.