SSP and SMP rates for 2027/28: the new weekly figures for payroll

By Becky Cooper, founder of Buffalo Payroll (CIPP Foundation Degree in Payroll Management). Published 12 November 2026.

The 2027/28 statutory pay figures we've been waiting for are out. On 11 November 2026, the Department for Work and Pensions published its proposed benefit and pension rates for 2027 to 2028, including every statutory payment that goes through payroll. They follow the 3.5% rise announced in the Work and Pensions Secretary's statement of 28 October, which we mentioned in our Budget round-up.

The new weekly rates

For the family payments, the flat rate is a cap. Employees get £201.11 or 90% of their average weekly earnings, whichever is lower, and SMP and SAP stay at 90% of earnings for the first six weeks. The £133 threshold matches the 2027/28 Lower Earnings Limit confirmed in the Budget. Employees whose average earnings are below it don't qualify for these payments.

SSP: the 80% rule still applies

Since 6 April 2026, SSP has been paid from the first day of sickness, with no earnings threshold, at the flat rate or 80% of average weekly earnings, whichever is lower, according to HMRC's rates and thresholds for employers. Only the flat rate is changing in 2027/28:

• An employee averaging £500 a week gets the full £127.55, because 80% of their earnings (£400) is higher.
• A part-time employee averaging £140 a week gets £112, because 80% of £140 is lower than £127.55. The rise makes no difference to them.

SSP is paid per qualifying day, so the daily rate depends on how many days the employee usually works. For someone with five qualifying days, £127.55 works out at £25.51 a day. Our SSP guide explains the 2026 changes in full.

When the new rates start

The rates are proposed until Parliament approves the up-rating order, and HMRC will confirm the start dates for employers. The October statement said most new rates "will mainly come into effect from 12 April 2027". For comparison, in 2026 the new SMP rate applied from 5 April and the other statutory pay rates from 6 April, according to HMRC.

Family pay changes partway through someone's leave. If an employee is already getting the flat rate in April, their weekly pay moves up to £201.11 from the first full week of their leave after the start date. Payroll software usually does this automatically once the new rates are loaded, but check the first April payslip for anyone on leave.

What it costs employers

Over the 33 weeks paid at the flat rate, SMP goes up from £6,412.56 to £6,636.63 per employee, an increase of £224.07. Employers can reclaim most of it through the Employer Payment Summary. In 2026/27, employers whose total Class 1 National Insurance was £45,000 or less in the previous tax year reclaim 109% of family statutory payments, and everyone else reclaims 92%. SSP can't be reclaimed, according to HMRC's rates and thresholds for employers. HMRC will confirm the 2027/28 reclaim rules with the other employer rates.

What to do now

1. List anyone whose maternity, paternity, adoption, shared parental or neonatal leave runs past April 2027, and tell them their statutory pay will change.
2. Update any staff handbook, offer letters or sick pay policy that quotes weekly amounts.
3. If you pay enhanced maternity or sick pay, check whether your scheme is linked to the statutory rate.
4. Check the first April 2027 pay run for anyone on statutory pay.

This article is general information based on official sources at the date of publishing, not legal or tax advice. Rules can change, so check the linked guidance or talk to us about your payroll.