All Parental Pay Rates for 2026/27

Parental pay rates

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2026/27 Payroll Legislation Guide

Payroll Legislation Guide 2627

The facts, figures, thresholds and allowances for 2026/27, in one handy guide.

Statutory parental pay rates are updated every year in line with inflation. And 2026/27 is no different.

From 6 April 2026, the standard weekly rate for most parental payments rises to £194.32, up from £187.18 in 2025/26. That’s a 3.8% increase, reflecting the Consumer Prices Index (CPI) rate recorded in September 2025. 

Whether you’re an employee planning time off or a payroll professional keeping your figures up to date, here’s everything you need to know. 

Parental pay rates 2026/27

The following rates apply from 6 April 2026: 

Payment 2022/27 weekly rate
Statutory Maternity Pay (SMP): first 6 weeks 90% of the employee's average weekly earnings
Statutory Maternity Pay: remaining 33 weeks £194.32 or 90% of average weekly earnings, whichever is lower
Statutory Paternity Pay (SPP) £194.32 or 90% of average weekly earnings, whichever is lower
Statutory Adoption Pay (SAP): first 6 weeks 90% of the employee’s average weekly earnings
Statutory Adoption Pay: remaining 33 weeks £194.32 or 90% of average weekly earnings, whichever is lower
Statutory Shared Parental Pay (ShPP) £194.32 or 90% of average weekly earnings, whichever is lower
Statutory Parental Bereavement Pay (SPBP) £194.32 or 90% of average weekly earnings, whichever is lower
Statutory Neonatal Care Pay (SNCP) £194.32 or 90% of average weekly earnings, whichever is lower

Source: GOV.UK 

These figures are an increase from the standard rate of £187.18 in 2025/26. 

The earnings threshold

To qualify for most statutory parental payments, employees need to earn at least the Lower Earnings Limit (LEL). From 6 April 2026, that threshold increases from £125.00 to £129.00 per weekIt’s worth double-checking this for any employees who are close to the threshold, as it can affect their eligibility. 

Recovering statutory payments from HMRC

The good news is that you can recover most of what you pay out in statutory parental pay directly from HMRC. The rules work like this: 

  • Small Employers’ Relief: If your total Class 1 NI was £45,000 or less, you qualify for Small Employers’ Relief—meaning you can reclaim 100% of the payment, plus a compensation amount. From 6 April 2026, that compensation rate increases from 8.5% to 9%, bringing the total recoverable amount to 109%. 

So, if you’re a smaller organisation, you’ll actually get back slightly more than you paid out—a small but useful offset against your payroll costs, especially when managed through payroll software. 

What's new in parental pay & leave for 2026/27

Beyond the rate increase itself, there are a couple of notable changes coming in this tax year that affect parental leave more broadly. 

Paternity leave and unpaid parental leave become day one rights 

From 6 April 2026, employees no longer need to meet a minimum service requirement to take paternity leave or unpaid parental leave. Previously, paternity leave required 26 weeks’ continuous service, and unpaid parental leave required a year’s service. Both are now available from day one of employment. 

It’s worth noting that while the leave becomes a day one right, Statutory Paternity Pay still requires 26 weeks’ continuous service. So, an employee can take the leave sooner—but may not receive pay if they haven’t yet met that qualifying period. 

A new right for bereaved partners 

From 6 April 2026, the Bereaved Partners Paternity Leave Regulations 2026 introduce a new right for partners to take up to 52 weeks of unpaid leave if a mother or primary adopter dies. This is a standalone entitlement, separate from the existing Statutory Parental Bereavement Pay. 

Parental leave guidance

If you need a refresher on the leave entitlements that sit alongside these rates, the following guides cover everything you need:

  1. Statutory maternity leave 
  2. Statutory paternity leave 
  3. Shared parental leave 
  4. Unpaid parental leave 

Keep your parental pay rates up to date with Cintra

Staying on top of annual rate changes—especially when there are structural changes like the ones above—takes time. With Cintra, your rates and thresholds are always aligned to the latest legislation, and your calculations are handled automatically, so you don’t have to worry about keeping things compliant. 

You can set up as many occupational parental schemes as your organisation needs. Cintra’s HR and payroll software automatically calculates maternity and parental leave payments and generates a detailed payment schedule for both your records and your employees’. 

If you’d like to see how this works in practice, we’d be happy to walk you through it. Just get in touch! 

Payroll legislation 2627
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Payroll Legislation Guide

The facts, figures, thresholds and allowances for 2026/27 spanning tax, National Insurance, pensions, statutory payments and more.

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Danielle Nicholson
Danielle is our Communications and Content Manager, leading the content strategy for Cintra. Outside of her passion for all things copywriting, she loves being on the water in a kayak or taking long walks with her Golden Retriever!