Statutory payments: table of rules

January 12, 2026
Type of Statutory PayPay PeriodWeekly Pay AmountBasic Eligibility RequirementsClaim back from HMRC
Statutory Sick PayUp to 28 weeks£118.75/week* must be an employee who has done some work for the employer
* earn an average of at least £125 per week
* ill for more than 3 days in a row (including non-working days)
Paid by employer; cannot claim back from HMRC
Statutory Maternity PayUp to 39 weeksFirst 6 weeks @ 90% of average weekly earnings
Next 33 weeks @ £187.18 or 90% of earnings (whichever is lower)
* earn on average at least £125 a week
* have worked for your employer continuously for at least 26 weeks continuing into the ‘qualifying week’ – the 15th week before the expected week of childbirth
* give correct notice: provide baby’s due date at least 15 weeks before for leave; 28 days before provide pay start date and length
92% of pay; if you qualify for small employers’ relief** you may be able to claim back 108.5%
Statutory Paternity Pay1 or 2 weeks£187.18/week or 90% of earnings (whichever is lower)* earn an average of at least £125 a week (before tax)
* have been continuously employed by your employer for at least 26 weeks up to the end of any day in the ‘qualifying week’
* give correct notice: provide baby’s due date at least 15 weeks before for leave; 28 days before provide start date and length for pay
92% of pay; if you qualify for small employers’ relief** you may be able to claim back 108.5%
Statutory Adoption PayUp to 39 weeksFirst 6 weeks @ 90% of average weekly earnings
Next 33 weeks @ £187.18 or 90% of earnings (whichever is lower)
* earn on average at least £125 a week
* have worked for your employer continuously for at least 26 weeks continuing into the ‘qualifying week’ – the 15th week before the expected week of childbirth
* give correct notice: within 7 days of being matched with child provide leave start date and length and the date of placement; 28 days before provide leave start date and length for pay
* give proof of the adoption or surrogacy
92% of pay; if you qualify for small employers’ relief** you may be able to claim back 108.5%
Statutory Shared Parental PayUp to 37 weeks£187.18/week or 90% of earnings (whichever is lower)* share responsibility for the child
* still be employed by you while they take SPL
* give you the correct notice including a declaration that their partner meets the employment and income requirements which allow your employee to get SPL
* have been continuously employed by you for at least 26 weeks up to any day of the ‘qualifying week’, or the week they are matched with a child for adoption in the UK

92% of pay; if you qualify for small employers’ relief** you may be able to claim back 108.5%

** Small employers’ relief: you get this if you paid £45,000 or less in Class 1 National Insurance (ignoring any reductions like Employment Allowance) in the last complete tax year.

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