STATUTORY PAY

In certain circumstances an employer may be required to make payments to an employee who is not at work. The most common reasons are sickness and maternity.

Statutory Sick Pay — Your employees may be eligible for SSP, which is £123.25 a week (2026/27) for up to 28 weeks. You can offer more if you have a company sick pay scheme (you can't offer less).

SSP has changed significantly from 6 April 2026, following reforms under the Employment Rights Act 2025:

• SSP is now payable from day one of sickness — the previous three "waiting days" before payment started have been removed.
• The Lower Earnings Limit no longer applies to SSP eligibility. Previously, employees earning below the LEL received no SSP at all. Now, all employees are eligible regardless of how much they earn.
• Lower earners now receive a proportionate amount: SSP is calculated at the lower of £123.25 per week or 80% of the employee's average weekly earnings.

Maternity pay and leave — When you take time off to have a baby you might be eligible for Statutory Maternity Leave, which is 52 weeks and made up of:

• Ordinary Maternity Leave — first 26 weeks
• Additional Maternity Leave — last 26 weeks

You don't have to take 52 weeks, but you must take 2 weeks of leave after your baby is born.

Statutory Maternity Pay is paid for up to 39 weeks. You get:

• 90% of your average weekly earnings (before tax) for the first 6 weeks
• £194.32 or 90% of your average weekly earnings (whichever is lower) for the next 33 weeks

SMP is paid in the same way as your wages (e.g. monthly or weekly). Tax and NI will be deducted.

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Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ   T: 01332 202660

Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd.  Registered in England No. 05770414