UK statutory rates for employers, 2026/27
Every number a UK employer needs this tax year, on one page: sick pay, family pay, minimum wage, employer NI, pensions, redundancy and notice - each figure verified against gov.uk.
2026/27: SSP is a day-one right at the lower of £123.25/week or 80% of earnings · family-leave pay is £194.32/week · National Living Wage is £12.71/hour · employer NI is 15% above £5,000 · a week's pay for redundancy is capped at £751 · and from 1 January 2027 unfair dismissal protection starts at 6 months.
Statutory sick pay (SSP)
| Item | 2026/27 |
|---|---|
| Weekly rate | lower of £123.25 or 80% of average weekly earnings |
| Starts | day one of sickness (waiting days abolished April 2026) |
| Earnings test | none - the Lower Earnings Limit no longer applies to SSP |
| Maximum duration | 28 weeks per period of incapacity |
| Reclaimable? | no |
What the day-one change costs in practice: our SSP cost calculator, and the full story in the April 2026 SSP changes explained.
Family leave pay (SMP, SPP, ShPP, SAP, SNCP, SPBP)
| Item | 2026/27 |
|---|---|
| SMP weeks 1-6 | 90% of average weekly earnings |
| SMP weeks 7-39 / all other family pay | lower of £194.32/week or 90% of AWE |
| Earnings test for family pay | Lower Earnings Limit: £129/week (still applies - unlike SSP) |
| Employer reclaim - standard | 92% |
| Employer reclaim - Small Employers' Relief | 109% (previous year's total Class 1 NI £45,000 or less) |
See the net cost with the maternity pay employer calculator and how the reclaim works. Paternity leave became a day-one right in April 2026 (pay still needs 26 weeks' service).
Minimum wage (from 1 April 2026)
| Band | Rate |
|---|---|
| 21 and over (National Living Wage) | £12.71 |
| 18-20 | £10.85 |
| Under 18 | £8.00 |
| Apprentice | £8.00 |
| Accommodation offset | £11.10/day (£77.70/week) |
Note the date: minimum wage changes on 1 April, the tax-year rates on 6 April. Salaried staff working unpaid overtime can quietly fall below these rates - see is overtime pay legally required?
Employer National Insurance & pensions
| Item | 2026/27 |
|---|---|
| Employer Class 1 NI rate | 15% |
| Secondary threshold | £5,000/year (fixed to April 2028) |
| Employment Allowance | £10,500 - all employer sizes since April 2025 |
| Auto-enrolment trigger | £10,000/year |
| Qualifying earnings band | £6,240 - £50,270 (frozen again) |
| Minimum contributions | 8% total, of which 3% employer |
Put these together with the true cost of an employee calculator.
Redundancy & notice
| Item | Figure |
|---|---|
| Weekly pay cap | £751 |
| Maximum statutory redundancy pay | £22,530 (20 years' service cap) |
| Multiplier by age | 0.5 week/year under 22 · 1 week 22-40 · 1.5 weeks 41+ |
| Statutory notice | 1 week after a month; +1 week per year from 2 years; max 12 weeks |
Key dates for 2026 and 2027
| Date | What changes |
|---|---|
| 18 Feb 2026 | paternity/parental leave notice provisions commence (SI 2026/15) |
| 1 Apr 2026 | new NMW/NLW rates |
| 6 Apr 2026 | day-one SSP · day-one paternity & unpaid parental leave · new statutory rates · SER reclaim to 109% |
| 1 Jan 2027 | unfair dismissal qualifying period falls to 6 months; compensatory cap removed - what it means |
We update this page every April and whenever a rate changes mid-year. Each figure links to its official source - if a number here disagrees with gov.uk, trust gov.uk and tell us.
Frequently asked questions
What is the SSP rate for 2026/27?
The lower of £123.25 a week or 80% of the employee's average weekly earnings, payable from the first day of sickness for up to 28 weeks. There is no longer an earnings threshold for SSP.
What is the SMP rate for 2026/27?
90% of average weekly earnings for the first 6 weeks, then the lower of £194.32 a week or 90% of AWE for 33 weeks. Paternity, shared parental, adoption, neonatal care and parental bereavement pay all use the £194.32 flat rate.
What is the National Living Wage from April 2026?
£12.71 an hour for workers aged 21 and over. The 18-20 rate is £10.85, the under-18 and apprentice rates are £8.00, and the accommodation offset is £11.10 a day.
What is the maximum statutory redundancy pay in 2026/27?
£22,530, based on a weekly pay cap of £751 and a maximum of 20 years' service, for dismissals on or after 6 April 2026.
When does the 6-month unfair dismissal rule start?
1 January 2027. Dismissals taking effect from that date fall under the new 6-month qualifying period, and the cap on the compensatory award is removed at the same time.
Keep reading: All 79 HR guides · 45 free templates · 27 calculators · New: salary sacrifice calculator, including the £2,000 limit from April 2029
Rates change. CoDash keeps up.
Statutory leave types, sick pay tracking and payroll-ready exports that already know the current rules - so April never sneaks up on you.