UK Statutory Employment Rates 2026–27

The weekly pay cap applies to your gross weekly pay. If you earn less than the cap, your actual pay is used. The age-based multipliers are: ½ week's pay per year under age 22, 1 week's pay per year aged 22–40, and 1½ week's pay per year aged 41 or over.

These are statutory minimums. Your contract may give you a longer notice period — you are entitled to whichever is greater. The weekly pay cap of £751 applies when calculating pay in lieu of notice for statutory purposes.

From 6 April 2026, SSP is payable from day one of sickness — the previous three waiting days have been abolished. The lower earnings limit has also been removed, so all employees are now eligible regardless of earnings.

The flat rate applies for weeks 7–39 or 90% of your average weekly earnings — whichever is lower. The remaining 13 weeks of maternity leave are unpaid at the statutory level, though your employer may offer more.

SPP is paid at the flat rate or 90% of your average weekly earnings — whichever is lower. You must take paternity leave as either one or two consecutive weeks; it cannot be taken as odd days.

The National Living Wage applies to workers aged 21 and over. If you are under 21, the National Minimum Wage rates above apply. If you believe you are being paid below the legal minimum, you can report your employer to HMRC.

The compensatory award is uncapped in cases involving whistleblowing or discrimination. The qualifying period for unfair dismissal claims is currently two years, though this is expected to reduce to six months from January 2027 under the Employment Rights Act 2025.

The £30,000 threshold has been unchanged since 2018. Statutory redundancy pay counts towards the £30,000 limit. PILON is always taxable regardless of whether your contract contains a PILON clause — it does not benefit from the £30,000 exemption.