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    Next intake review: Friday 19 June

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    Pay & Benefits

    April 2026 UK Statutory Rates

    In force

    6 April 2026

    Applies to

    All UK employers

    Annual uprating of National Minimum Wage, Statutory Sick Pay, family-related pay and the National Insurance Secondary Threshold.

    Key Points

    • National Living Wage (21+): increased rate effective 1 April 2026
    • Statutory Sick Pay: new weekly rate from 6 April 2026
    • Statutory Maternity, Paternity, Adoption and Shared Parental Pay: new weekly rate
    • Employer NICs Secondary Threshold change (announced Autumn 2025)

    Practical Steps For Your SME

    • Update payroll before 6 April 2026 cut-off
    • Re-issue any contracts that quote specific statutory rates
    • Recalculate budgets and tender pricing
    • Communicate uplifts to affected staff in writing

    Penalties

    HMRC penalties up to 200 percent of underpayment plus public naming and shaming.

    Official source

    Free Resource

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