Legislation
Statutory Maternity, Paternity, Adoption, Shared Parental, Neonatal Care and Parental Bereavement Pay 2026-27
Date
Effective 6 April 2026
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 recovery | 2026 to 2027 rate |
|---|---|
| SMP – weekly rate for first 6 weeks | 90% of the employee’s average weekly earnings |
| SMP – weekly rate for remaining 33 weeks | £194.32 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Paternity Pay (SPP) – weekly rate | £194.32 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Adoption Pay (SAP) – weekly rate for first 6 weeks | 90% of employee’s average weekly earnings |
| SAP – weekly rate for remaining weeks | £194.32 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Shared Parental Pay (ShPP) – weekly rate | £194.32 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Parental Bereavement Pay (SPBP) – weekly rate | £194.32 or 90% of the employee’s average weekly earnings, whichever is lower |
| Statutory Neonatal Care Pay (SNCP) – weekly rate | £194.32 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 HMRC | 92% 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 2026.
