2026 Statutory Rates
2026 statutory payroll rate changes.
A clear employer-focused overview of key 2026/27 statutory payroll changes, including minimum wage, statutory pay, SSP, recovery rates and National Insurance.
From 1 April 2026
National Minimum Wage
- 21 and above: £12.71 per hour
- 18 to 20: £10.85 per hour
- Under 18: £8.00 per hour
- Apprentice rate: £8.00 per hour
From April 2026
Family-related statutory pay
- SMP first 6 weeks: 90% of average weekly earnings
- Remaining SMP: £194.32 or 90% of AWE, whichever is lower
- SPP, ShPP, SPBP and SNCP: £194.32 or 90% of AWE, whichever is lower
SSP
Statutory Sick Pay
- Weekly rate: £123.25 or 80% of average weekly earnings, whichever is lower
- Daily rate depends on qualifying days worked
- SSP cannot be recovered from HMRC
Employer recovery and payroll planning
| Area | 2026/27 update | Employer action |
|---|---|---|
| Small Employers’ Relief | Eligible small employers can reclaim 109% of qualifying statutory payments | Check prior-year Class 1 NIC threshold and apply recovery correctly |
| Other employers | Most employers can reclaim 92% of qualifying statutory family-related payments | Record recovery through payroll/EPS where applicable |
| Class 1A / 1B NIC | 15% from 6 April 2026 to 5 April 2027 | Plan for benefits, PSAs and termination-related reporting |
| Student loans | Updated plan thresholds from 6 April 2026 | Make sure payroll software is updated and employee notices are applied |
Keep your payroll rates up to date.
We can manage rate changes, payroll software updates and statutory calculations for you.