Updated to reflect the state pension rates for 2026/2027. Employers may use these updated figures to support employees in planning for retirement. Additionally, there may be cases where employees choose to work beyond state pension age. In such situations, if an employee is receiving a state pension, it could affect payroll processes, particularly regarding national insurance contributions.
Updated to reflect the statutory paternity pay rate in force from 5 April 2026. Employers should review payroll and check eligible employees are paid correctly.
Updated to include the statutory parental bereavement pay rates in force from 5 April 2026. Employers should review payroll, update relevant policies and check eligible employees are paid correctly.
Updated to reflect the statutory shared parental pay rate in force from 5 April 2026. Employers should update payroll systems, relevant policies and check eligible employees are paid correctly.
Updated to reflect the statutory adoption pay rate in force from 5 April 2026. Employers should review payroll and check eligible employees are paid correctly.
Updated to reflect the statutory maternity pay rate in force from 5 April 2026. Employers should review payroll and check eligible employees are paid correctly.
Updated to include the rate of the lower earnings limit for 2026/27. Employers will need to review payroll systems and ensure statutory pay is applied correctly.