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HR & payroll rates

National Minimum Wage
Statutory payments
Student and Postgraduate loans
Statutory Sick Pay

Templates & resources

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National Minimum Wage

In line with recent budget announcements, the National Minimum Wage (NMW) rates will be adjusted for the upcoming fiscal year.

These changes reflect the government’s commitment to supporting lower-wage workers and addressing cost-of-living pressures.

We’ve outlined the new rates, effective from April 2026, to help employers prepare for compliance and budgeting.

FY26 – 27

FY25 – 26

Category of worker	Rate	Increase
National Living Wage (21 and over)	£12.21	£0.39
NMW 16 – 17	£7.55	£1.15
NMW 18 – 20	£10.00	£1.40
Apprentice	£7.55	£1.15
Accommodation offset	£10.66	£0.67

Category of worker	Rate	Increase
National Living Wage (21 and over)	£12.71	£0.50
NMW 16 – 17	£8.00	£0.45
NMW 18 – 20	£10.85	£0.85
Apprentice	£8.00	£0.45
Accommodation offset	£11.10	£0.44

Statutory payments

In line with recent budget announcements, the National Minimum Wage (NMW) rates will be adjusted for the upcoming fiscal year.

These changes reflect the government’s commitment to supporting lower-wage workers and addressing cost-of-living pressures.

We’ve outlined the new rates, effective from April 2026, to help employers prepare for compliance and budgeting.

Type of payment or recovery	Effective from April 2026
SMP weekly rate for first 6 weeks	90% of the employee’s average weekly earnings
SMP weekly rate for remaining 33 weeks	£194.32 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Paternity Pay (SPP) weekly rate	£194.32 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Adoption Pay (SAP) weekly rate for first 6 weeks	90% of the employee’s average weekly earnings
SAP weekly rate for remaining 33 weeks	£194.32 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Shared Parental Pay (ShPP) weekly rate	£194.32 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Parental Bereavement Pay (SPBP) weekly rate	£194.32 or 90% of the employee’s average weekly earnings, whichever is lower
Statutory Neonatal Care Pay (SNCP) weekly rate	£194.32 or 90% of the employee’s average weekly earnings, whichever is lower
SMP, SPP, ShPP, SAP or SPBP proportion of your payments you can recover from HMRC	Employers can recover 92% of SMP, SAP, SPP & ShPP payments. Small employers can recover 100% and also be compensated an extra 9%. You qualify for Small Business Relief if your Class 1 NI bill in the last complete tax year was £45,000 or less

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Statutory Sick Pay (SSP)

These are the Statutory Sick Pay (SSP) rates for the 2026/27 tax year.

The table shows how much SSP is due depending on the number of qualifying days an employee works each week and how many of those days fall within their sickness absence.

From 6 April 2026, SSP is £123.25 a week, or 80% of average weekly earnings if lower, and is now paid from day one of sickness absence.

The lower earnings limit has also been removed, widening eligibility for SSP.

Unrounded daily rates	Number of qualifying days in week	1 day to pay	2 days to pay	3 days to pay	4 days to pay	5 days to pay	6 days to pay	7 days to pay
£17.6071	7	£17.61	£35.22	£52.83	£70.43	£88.04	£105.65	£123.25
£20.5416	6	£20.55	£41.09	£61.63	£82.17	£102.71	£123.25	-
£24.6500	5	£24.65	£49.30	£73.95	£98.60	£123.25	-	-
£30.8125	4	£30.82	£61.63	£92.44	£123.25	-	-	-
£41.0833	3	£41.09	£82.17	£123.25	-	-	-	-
£61.6250	2	£61.63	£123.25	-	-	-	-	-
£123.2500	1	£123.25	-	-	-	-	-	-

FY26 – 27

FY25 – 26

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Student and Postgraduate Loans

Here are the rates and thresholds for both Student Loans and Postgraduate Loans for the current and upcoming tax years.

Plan type	Threshold from 2025 – 26
Plan 1	£26,065
Plan 2	£28,470
Plan 3 (postgraduate)	£21,000
Plan 4	£32,745
Plan 5	£25,000 (from 2026)

Plan type	Threshold from 2026 – 27
Plan 1	26,900
Plan 2	£29,385
Plan 3 (postgraduate)	£21,000
Plan 4	£33,795
Plan 5	£25,000