United Kingdom Statutory Maternity Pay / Statutory Sick Pay
Statutory Maternity Pay and Statutory Sick Pay have different weekly-rate rules and payment periods. The published 2026–27 rates also have different start dates.
- Maternity pay, first 6 weeks
- 90% of average weekly earnings.
- Maternity pay, remaining weeks
- £194.32 or 90% of average weekly earnings, whichever is lower.
- Sick pay
- £123.25 or 80% of average weekly earnings, whichever is lower.
Statutory Maternity Pay
HMRC's 2026–27 employer rates table gives Statutory Maternity Pay at 90% of average weekly earnings for the first 6 weeks. For the remaining weeks, the rate is £194.32 or 90% of average weekly earnings, whichever is lower. HMRC, Rates and thresholds for employers (opens in a new tab).
The maternity-pay guidance describes payments for up to 39 weeks: the first 6 weeks at 90% of average weekly earnings before tax, followed by 33 weeks at £194.32 or 90% of average weekly earnings, whichever is lower. Tax and National Insurance are deducted. HMRC, Maternity pay and leave (opens in a new tab).
Statutory Sick Pay
For 2026–27, Statutory Sick Pay is £123.25 or 80% of average weekly earnings, whichever is lower. The daily payment depends on average weekly earnings and the number of qualifying days worked each week. HMRC, Rates and thresholds for employers (opens in a new tab).
Statutory Sick Pay is paid by the employer for up to 28 weeks where an employee is too ill to work and meets the eligibility conditions. An employer's own sick-pay scheme may pay more. HMRC, Statutory Sick Pay (opens in a new tab).
Effective dates and daily payments
The 2026–27 Statutory Maternity Pay rate applies from 5 April 2026. The employer guidance states that its other statutory parental-pay rates apply from 6 April 2026; unless otherwise stated, its figures apply from 6 April 2026 to 5 April 2027. HMRC, Rates and thresholds for employers (opens in a new tab).
The employer guidance describes Statutory Sick Pay for each day off work from the first day of illness. The daily rate depends on average weekly earnings and the number of qualifying days worked each week. HMRC, Rates and thresholds for employers (opens in a new tab).
Scope
This is general information adapted from government material under the Open Government Licence v3.0, without endorsement or a recommendation. It does not assess individual entitlement or liability.