01 December 2025

The Department for Work and Pensions (DWP) has released the 2026/27 benefit and pension rates.This is a policy paper outlining the changes in rates in the upcoming tax year.

The Lower Earning Limit (LEL) has increased from £125.00 to £129.00.

Please note, Statutory Sick Pay (SSP) will no longer have the LEL as an entitlement trigger, due to the changes being bought into force from 6 April to SSP by the Employment Rights Bill.

Payment

Rate 2025/26

Rate 2026/27

Lower Earning Limit

£125.00

£129.00

Statutory Sick Pay

£118.75

£123.25

Statutory Adoption Pay

£187.18

£194.32

Statutory Maternity Pay

£187.18

£194.32

Statutory Neonatal Care Pay

£187.18

£194.32

Statutory Paternity Pay

£187.18

£194.32

Statutory Shared Parental Pay

£187.18

£194.32

Statutory Parental Bereavement Pay

£187.18

£194.32

 


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