UK statutory rates 2026/27
Minimum wage, sick pay, parental pay, NI thresholds, pensions and redundancy — on one page, with the GOV.UK source beside every table.
Every figure verified against live GOV.UK and Pensions Regulator pages on 5 July 2026. Updated each April.
National Living & Minimum Wage
From 1 April 2026
| National Living Wage (21 and over) | £12.71 / hour |
| 18–20 rate | £10.85 / hour |
| Under-18 rate | £8.00 / hour |
| Apprentice rateUnder 19, or 19+ in the first year of the apprenticeship | £8.00 / hour |
Source: GOV.UK — NMW rates
Statutory Sick Pay — note the new rules
2026-27 tax year
SSP changed under the Employment Rights Act reforms and many references still show the old rules. Per the live GOV.UK pages for 2026-27: the weekly rate is £123.25 OR 80% of average weekly earnings — whichever is LOWER (the 80% arm brings low earners in); there is no longer a minimum-earnings threshold in the eligibility criteria; and eligibility requires only having been ill for at least one full working day — the old unpaid waiting days no longer appear.
| Weekly rate | £123.25, or 80% of average weekly earnings if lower |
| Minimum earnings to qualify | None shown on GOV.UK eligibility criteria |
| Maximum duration | 28 weeks |
Source: GOV.UK — SSP
Statutory parental payments
April 2026 (2026-27 tax year)
| SMP — first 6 weeks | 90% of average weekly earnings |
| SMP — remaining 33 weeks | £194.32 or 90% of AWE, whichever is lower |
| Paternity (SPP) | £194.32 or 90% of AWE, whichever is lower |
| Shared parental (ShPP) | £194.32 or 90% of AWE, whichever is lower — up to 37 paid weeks |
| Adoption (SAP), parental bereavement (SPBP), neonatal care (SNCP) | Same £194.32 / 90% structure |
| Qualifying earnings | Average at least £129 / week |
Statutory redundancy pay (England, Scotland & Wales)
Redundancies on or after 6 April 2026
| Week's pay cap | £751 |
| Maximum total (20 years service) | £22,530 |
Source: GOV.UK — redundancy pay
National Insurance thresholds & rates
From 6 April 2026
| Lower Earnings Limit (LEL) | £129 / week (£6,708 / year) |
| Primary Threshold (employee NI starts) | £242 / week (£12,570 / year) |
| Secondary Threshold (employer NI starts) | £96 / week (£5,000 / year) |
| Upper Earnings Limit | £967 / week (£50,270 / year) |
| Employee rate | 8% between PT and UEL, 2% above |
| Employer rate | 15% above the Secondary Threshold |
| Employment Allowance | £10,500 |
Auto-enrolment (workplace pensions)
2026-27 (values unchanged from 2024-25)
| Earnings trigger (must enrol) | £10,000 / year |
| Qualifying earnings band | £6,240 – £50,270 / year |
| Minimum contributions | 8% of qualifying earnings total — at least 3% from the employer |
Holiday entitlement
Unchanged
| Statutory minimum | 5.6 weeks / year, capped at 28 days |
| Irregular-hours & part-year workers | 12.07% of hours worked per pay period (leave years from 1 April 2024) |
Source: GOV.UK — holiday entitlement
Student loan thresholds (annual)
2026-27 tax year
| Plan 1 | £26,900 |
| Plan 2 | £29,385 |
| Plan 4 | £33,795 |
| Plan 5 | £25,000 |
| Postgraduate loan | £21,000 |
Redundancy figures are for England, Scotland and Wales — Northern Ireland sets its caps separately. Reference only, not legal or tax advice; always confirm against the linked GOV.UK page before relying on a figure.
Quick answers
What is the National Living Wage from April 2026?
From 1 April 2026 the National Living Wage (for workers aged 21 and over) is £12.71 per hour. The 18–20 rate is £10.85, and both the under-18 and apprentice rates are £8.00 per hour.
How much is Statutory Sick Pay in 2026-27, and what changed?
SSP for 2026-27 is £123.25 a week or 80% of the employee’s average weekly earnings, whichever is lower, for up to 28 weeks. The 80% arm is new — it extends SSP to low earners. The GOV.UK eligibility criteria for 2026-27 no longer include a minimum-earnings threshold, and payment applies from the first full working day of sickness rather than after unpaid waiting days.
What are the statutory maternity and paternity rates for 2026-27?
Statutory Maternity Pay is 90% of average weekly earnings for the first 6 weeks, then £194.32 (or 90% of earnings if lower) for the remaining 33 weeks. Paternity, shared parental, adoption, parental bereavement and neonatal care pay all use the same £194.32/90% structure. Employees need average earnings of at least £129 a week to qualify.
What are the auto-enrolment thresholds for 2026-27?
Unchanged: the earnings trigger is £10,000 a year, the qualifying earnings band runs from £6,240 to £50,270, and minimum contributions are 8% of qualifying earnings with at least 3% from the employer.
When do the new rates take effect?
National Minimum Wage rates change on 1 April 2026. National Insurance thresholds and the redundancy caps apply from 6 April 2026, the start of the tax year. Statutory parental payment rates change in early April.
Or use payroll that already knows all of this.
Blankitt HR applies the current statutory rates in every pay run — PAYE, NI, statutory pay and auto-enrolment — so this page becomes trivia, not admin. Also try the holiday entitlement calculator.