Maternity leave can be up to 52 weeks; Statutory Maternity Pay (SMP) is payable for up to 39 weeks (subject to eligibility). Paternity leave is two weeks. Shared Parental Leave (SPL) allows parents to share leave and pay. For 2026/27 the standard weekly rate for SMP, SPP, SAP, ShPP and related statutory pay is £194.32 (or 90% of average weekly earnings if lower). There are specific rules on redundancy protection during pregnancy and family leave. GOV.UK: Maternity pay and leave. The EOR will administer SMP, SPP, SAP, and ShPP and apply the relevant protection rules.
Rates and thresholds change each tax year. Check GOV.UK or your adviser for the current year.
Key rates (2025/26 & 2026/27)
| Rate | 2025/26 | 2026/27 |
|---|---|---|
| NLW (21+) | £12.21/hr | £12.71/hr |
| Employer NICs | 15% above £5k | 15% above £5k |
| SSP (weekly) | £118.75 | £123.25 or 80% AWE |
| SMP/SPP etc (weekly) | £187.18 or 90% AWE | £194.32 or 90% AWE |
| Redundancy cap (week) | £719 | See GOV.UK |
| Pension trigger | £10k; band £6,240–£50,270 | Unchanged |
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