New statutory payment rates for 2026-27

New rates for statutory payments in force from April 2026.

Employers in Northern Ireland should be aware that from April 2026, a number of statutory payment rates will increase for the 2025-26 financial year.

Statutory Maternity, Paternity, Adoption, Shared Parental and Parental Bereavement Pay

From Sunday 5 April 2026, the rate will increase from £187.18 to £194.32 per week for:

• Statutory Maternity Pay
• Statutory Paternity Pay
• Statutory Shared Parental Pay
• Statutory Adoption Pay
• Statutory Parental Bereavement Pay

Changes to Parental Bereavement Leave and Pay

Employees who experience a miscarriage, or who have a defined connection to a woman who has experienced a miscarriage, will be entitled to Parental Bereavement Leave and Pay.

All cases of entitlement will qualify for Statutory Parental Bereavement Pay from the first day of employment, removing previous service and reliance on actual earnings.

From 6 April 2026, these changes will apply to Northern Ireland employees only.

Employers should be aware that:

• cases where entitlement was gained before 6 April 2026 will continue under the existing rules
• the right for miscarriage entitlement is not retrospective and will not apply to miscarriages which occurred or were discovered before 6 April 2026
• all rights and entitlements currently available under Parental Bereavement Leave and Pay will be extended without exception to cases where eligibility arises due to miscarriage discovered on or after 6 April 2026

For further information, see changes to Parental Bereavement Leave and Pay from April 2026.

Statutory Sick Pay

From Monday 6 April 2026, the Statutory Sick Pay (SSP) will increase from £118.75 to £123.25 per week. Employers will have to pay the new rate of SSP or 80% of the employee’s average weekly earnings, whichever is lower.

Additional changes to SSP from 6 April 2026

In addition to the new rate for 2026-27, other changes to SSP that apply from 6 April 2026 include:

• SSP will be paid from the first full day of sickness absence, not from day four as it currently is.
• The Lower Earnings Limit (LEL) will be removed, making all employees eligible for SSP.

Read details on sickness absences that start before and end on or after 6 April 2026.

Statutory Redundancy Payment

From Monday 6 April 2026, the maximum limit for Statutory Redundancy Payment will increase from £749 to £783 a week. The maximum Statutory Redundancy Payment payable will increase from £22,470 to £23,490.

Limit for unfair dismissal

From Monday 6 April 2026, the limit on compensatory award for unfair dismissal increases from £118,455 to £123,785.

All rates and thresholds for 2026-27

Rates and thresholds for employers 2026 to 2027.

First published 5 March 2026