What is statutory pay?
The legal minimum UK employers must pay eligible staff during certain life events. The government sets these payments, and each has its own qualifying rules, rates and maximum period.
Statutory Sick Pay (SSP)
Up to 28 weeks for employees too ill to work.
Statutory Maternity Pay (SMP)
Up to 39 weeks for time off to have a baby.
Statutory Paternity Pay (SPP)
One or two complete weeks during the partner’s SMP period.
Statutory Adoption Pay (SAP)
Up to 39 weeks when adopting a child.
Shared Parental Pay (ShPP)
Up to 37 weeks, depending on unused SMP.
Parental Bereavement Pay
Up to two weeks after the death of a child or a stillbirth.
Who qualifies
Employees generally need to meet length-of-service rules and earn at least the Lower Earnings Limit, and give proper notice and evidence, such as a fit note for SSP or a MAT B1 for SMP. The earnings requirement no longer applies to sick pay from 6 April 2026, and paternity leave is a day-one right from that date. Self-employed people don’t qualify.
Rate rules
For 2026/27, some payments may be calculated at 90% of average weekly earnings (80% for sick pay) where that is lower than the standard rate. For 2025/26, the standard SSP rate was £187.18.
Paying statutory pay
- Pay through normal payroll. Income tax and National Insurance usually apply.
- Employers can usually reclaim 92% of qualifying payments, or 109% with Small Employers’ Relief.
- SSP can’t be reclaimed from HMRC.
- Report recoveries through the Employer Payment Summary (EPS).
- Keep records of calculations, eligibility and recovery claims.
FAQs
Frequently asked questions
Who pays statutory pay?
Employers pay it through payroll, and many can claim part of the cost back from HMRC.
What happens if an employer pays the wrong amount?
Incorrect payments can lead to fines or disputes with staff, so keep payroll records and rates up to date.