Legislation
Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay 2025-26
Date
Effective 6 April 2025
Summary
Statutory parental pay rates 2025-26
These rates include Statutory Maternity, Paternity, Adoption, Neonatal Care, Shared Parental and Parental Bereavement Pay, and apply from April 2025.
Type of payment or recovery | 2025 to 2026 rate |
---|---|
SMP – weekly rate for first 6 weeks | 90% 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 weeks | 90% 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 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 |

Tax fact card 2024 – 2025
Download your FREE tax fact card to find out the latest changes to payroll tax & legislation from April 2024. This PDF card includes all the key payroll rates and dates that…