08 April 2026
HM Revenue and Customs ( HMRC) has today released a correction to the uplifted rate dates previously provided for some Statutory Parental Pay entitlements.
The new rates for Statutory Paternity Pay (SPP), Statutory Adoption Pay (SAP), Statutory Shared Parental Pay (ShPP), Statutory Parental Bereavement Pay (SPBP) and Statutory Neonatal Care Pay (SNCP) will apply from 6 April 2026 for the 2026-27 tax year. The rate for Statutory Maternity Pay (SMP) will increase on 5 April 2026, as previously advised.
HMRC and the Department of Business and Trade (DBT) has recognised that this error has been identified after the start of the new tax year and payroll products for 2026-27 have already been released.
HMRC has said:
“HMRC will take a pragmatic approach and will not pursue any unintentional errors where the alternative date has been applied in the 2026-27 tax year.”
All pay professionals should check their systems to ensure that the rates have been uplifted correctly and manually intervene if needed.
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