Changelog
Edited by Oliver Wakefield-Smith, Founder of Digital Signet. Last reviewed 23 June 2026.
Direct answer
What is logged here?
Every change to the rates, rules or supporting commentary on this site, with the date the change was applied and the source that triggered it. We re-check the site after every Social Security Benefits Up-rating Order and after every HMRC Employer Bulletin that affects statutory parental pay.
2026
| Date applied | Change | Triggered by |
|---|---|---|
| 24 Jul 2026 | Full source re-verification. LEL set to 129 per week, Small Employers Relief reclaim set to 109% (9% compensation), and the rate citation set to the Up-rating Order SI 2026/148 for 2026/27 | HMRC rates and thresholds 2026/27; SI 2026/148; SI 2026/201 |
| 23 Jun 2026 | Initial publication of the site at 2026/27 rates | SI 2026/148; HMRC rates and thresholds 2026/27 |
| 06 Apr 2026 | SMP weekly rate uplifted to 194.32 (from 187.18). MA, SAP, SPP, ShPP follow at 194.32. LEL rises to 129 (from 125). Small Employers Relief compensation rises to 9% (109% reclaim) | SI 2026/148 (rates); SI 2026/201 (SER), in force 6 April 2026 |
Pending and watch-this-space
- Employment Rights Act 2024: zero-hours guaranteed-hours offer provisions, phased through 2025-2026, will eventually stabilise AWE for many zero-hours workers and indirectly broaden SMP eligibility.
- Neonatal Care (Leave and Pay) Act 2023, in force 6 April 2025, sits alongside SMP for parents whose baby spends 7+ continuous days in neonatal care.
- Pregnancy Act 2023 redundancy protection (in force 6 April 2024) extends to 18 months from EWC; we monitor case-law applying the priority-vacancy rule.
Next scheduled review
The next scheduled review is at publication of the 2027/28 Social Security Benefits Up-rating Order, expected in early 2027. We will re-verify every primary source link, refresh the rates page, and log changes here.