From April 2026 there will be changes to National Minimum Wage rates and statutory pay rates.
National Minimum Wage
Current Year | 21 & Over | 18 to 20 | Under 18 | Apprentice |
April 2026 | £12.71 | £10.85 | £8.00 | £8.00 |
Previous Year | 21 & Over | 18 to 20 | Under 18 | Apprentice |
April 2025 | £12.21 | £10.00 | £7.55 | £7.55 |
Statutory Payments
The earnings threshold for statutory payments remains the same at £123 per week.
Changes to statutory sick pay (SSP): –
- this is now payable from day 1 rather than from day 4
- removal of earnings threshold of £123 per week: employees on all earnings will be eligible for SSP
- new calculations for SSP: payments will be based on the lower of 80% of average weekly earnings or the standard SSP rate
Pay rates: –
Statutory maternity pay/statutory adoption pay: weekly rate increase from £187.18 to £194.32; the first 6 weeks will remain at 90% of the employee’s average weekly earnings
Statutory paternity pay/shared parental pay: weekly rate increase from £187.18 to £194.32
SSP: weekly rate increases from £118.75 to £123.25
Neonatal Care Leave: 12 weeks Neonatal leave £194.32 a week or 90% of your average weekly earnings.
Kit ( Keeping in touch days) : Employees can work up to 10 days during maternity/ adoption leave.
Small Employers Relief
Employers are eligible for the Small Employers Relief if both employee and employer Class 1 National Insurance contributions are less than £45,000 for the previous tax year.
This means that employers can claim 109% (up from the current 108.5%) for statutory payments paid to employees. If employers paid more than £45,000 for both employee and employer Class 1 National Insurance contributions they are eligible to re-claim back 92% of statutory payments.