HMRC · 2025-26→2026-27

Largest rise · MA
+£7.14
No rate declined
None
Rate keys with both tax years
6

Maternity Allowance (flat) posted the largest weekly-rate increase among 6 HMRC rate keys with both 2025-26 and 2026-27 rows: +£7.14 (+3.8%). The 6th-place cutoff on this rising board is +£4.00.

2025-26→2026-27 weekly-rate change

Maternity Allowance (flat) leads this board at +£7.14 (+3.8%; £187.18 → £194.32) (tied with 4 other rate keys on the same pound move). The 6th-place cutoff to appear on the rising list is +£4.00; no rate key declined in this adjacent tax-year pair.

+£7.14
#1 rise · MA
+£4.00
#6 cutoff, rising board
0
Declines this pair
6
Rate keys with a prior-year pair

Weekly amounts come from HMRC Rates and thresholds for employers for each tax year. Flat statutory rates for SMP (weeks 7-39), SPP, ShPP, Maternity Allowance, and SAP share one uprating track; the Lower Earnings Limit is a separate threshold. This board ranks arithmetic change, not advice for an individual claim.

Largest weekly-rate upratings

All 6 rate keys on the rising board. Sort key is pound change in statutory_rates.weekly_amount_gbp, 2026-27 versus 2025-26.

Largest YoY statutory weekly upratings, 2026-27

1. MA+£7.142. SAP+£7.143. ShPP+£7.144. SMP+£7.145. SPP+£7.146. LEL+£4.00
Source: HMRC via PlainMaternity, 2025-26–2026-27. Floor: both tax years present for the rate key.

6 steepest increases

#RateYoY
1MAMaternity Allowance (flat)+£7.14 (+3.8%)
2SAPStatutory Adoption Pay+£7.14 (+3.8%)
3ShPPShared Parental Pay+£7.14 (+3.8%)
4SMPStatutory Maternity Pay (flat)+£7.14 (+3.8%)
5SPPStatutory Paternity Pay+£7.14 (+3.8%)
6LELLower Earnings Limit+£4.00 (+3.2%)

No declines this pair

HMRC April upratings for 2025-26→2026-27 raised every retained flat parental-pay rate and the Lower Earnings Limit. There is no falling board for this adjacent pair. Cross-check the multi-year SMP path on the statistics page.

Leave-type detail pages and the pay calculator read the same statutory_rates rows. Source: HMRC Rates and thresholds for employers.

According to HM Revenue & Customs (HMRC) and GOV.UK statutory-payment guidance, UK parental leave and pay figures are published in the Rates and Allowances: Statutory Payments tables and related employment-rights pages. Every figure on PlainMaternity is rebuilt from those primary publications; no number is typed in by an editor. This page draws directly on HMRC statutory_rates; no figure is typed in by an editor. We don't rate employers or recommend leave choices, these pages are a registry of the published rules. See our editorial standards & corrections policy, the methodology behind these numbers, or report a correction. Data current as of 2026-08-10.