Employers may be legally required to make statutory payments to employees who are unable to work for certain reasons, such as illness, maternity, paternity, adoption, or bereavement.
Eligibility for statutory pay depends on specific conditions, including the employee’s earnings and employment status. In most cases, an employee must earn at least the Lower Earnings Limit to qualify.
| Type | Max payment period | Amount (£) |
|---|---|---|
| Statutory Sick Pay | 118.75 | |
| Statutory Maternity Pay | First six weeks | 90% of weekly earnings |
| Next 33 weeks | 187.18 | |
| Statutory Paternity Pay | 2 weeks | 187.18 |
| Statutory Adoption Pay | First six weeks | 90% of weekly earnings |
| Next 33 weeks | 187.18 | |
| Shared Parental Pay | 187.18 | |
| Statutory Parental Bereavement Pay - two weeks | 187.18 |
In certain circumstances (excluding SSP), statutory payments may be paid at 90% of average weekly earnings throughout the entitlement period if that amount is lower than the standard statutory rate.
| Type | Max payment period | Amount (£) |
|---|---|---|
| Statutory Sick Pay | 116.75 | |
| Statutory Maternity Pay | First six weeks | 90% of weekly earnings |
| Next 33 weeks | 184.03 | |
| Statutory Paternity Pay | 2 weeks | 184.03 |
| Statutory Adoption Pay | First six weeks | 90% of weekly earnings |
| Next 33 weeks | 184.03 | |
| Shared Parental Pay | 184.03 | |
| Statutory Parental Bereavement Pay - two weeks | 184.03 | |
As with 2025/26, statutory payments (excluding SSP) may be paid at 90% of earnings where this amount is lower than the standard rate.
Paid when an employee is unable to work due to illness. SSP is payable for up to 28 weeks, subject to eligibility conditions.
Paid when an employee takes time off to have a baby. SMP can be paid for up to 39 weeks.
Paid when an employee takes time off following the birth or adoption of a child. Payment covers one or two full weeks.
Available when maternity leave is curtailed and shared between parents. Payments depend on unused maternity entitlement.
Paid when an employee adopts a child. Entitlement mirrors statutory maternity pay rules.
Paid to parents following the death of a child or a stillbirth. Payment is available for up to two weeks.
Managing statutory pay correctly is essential for payroll compliance and avoiding HMRC penalties. AppleGrow can support your business by:
Assessing employee eligibility
Calculating statutory payments accurately
Managing payroll reporting and compliance
Advising on statutory recovery and record-keeping
If you need help managing statutory pay or running a compliant payroll, arrange a consultation now.
