Quick reference

All items: Statutory payments

  • Statutory paternity pay

    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. 

  • Maternity allowance

    Updated to reflect the maternity allowance rate in force from 5 April 2026.

  • Statutory parental bereavement pay

    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.

  • Statutory shared parental pay

    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.

  • Statutory adoption pay

    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.

  • Statutory maternity pay (SMP)

    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.

  • Statutory sick pay (SSP)

    Updated to reflect the statutory sick pay rate in force from 6 April 2026.

  • National insurance lower earnings limit

    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.

  • Neonatal care pay

    This quick reference explains the statutory entitlement of eligible employees to statutory neonatal care pay if their child, or a child with whom they have a qualifying relationship, requires medical or palliative care and was born on or after 6 April 2025.

About this category

Key facts for HR on pay, benefits and allowances: statutory payments.