SMP 2025/26 vs 2026/27
Edited by Oliver Wakefield-Smith, Founder of Digital Signet. Last reviewed 23 June 2026.
Direct answer
What has changed?
+7.14per week, weeks 7 to 39
Side-by-side
| Rate | 2025/26 | 2026/27 | Cash change |
|---|---|---|---|
| SMP weekly (weeks 7-39) | 187.18 | 194.32 | +7.14 |
| SAP weekly (weeks 7+) | 187.18 | 194.32 | +7.14 |
| ShPP weekly | 187.18 | 194.32 | +7.14 |
| SPP weekly | 187.18 | 194.32 | +7.14 |
| MA weekly | 187.18 | 194.32 | +7.14 |
| LEL weekly (eligibility) | 125.00 | 129.00 | +4.00 |
Who benefits most
Anyone receiving the flat-rate portion of SMP, ShPP, SAP or SPP. For an employee on the full 33 weeks of flat rate, the cash gain is 235.62 across the leave. For SPP at the new 2-week duration the gain is 14.28.
Who is unaffected
Employees whose 90% AWE is below 194.32 still receive the lower of 90% AWE or 194.32, so if 90% AWE is, for example, 180, both 2025/26 and 2026/27 SMP from week 7 are 180. The uplift is only felt where 90% AWE exceeds the new statutory rate.
LEL rises to 129
The eligibility floor rose from 125 to 129 per week for 2026/27, a 4 per week increase broadly tracking the September 2025 CPI of 3.8%. It has climbed from 120 in 2020/21. Because the floor rose, a narrow band of low earners whose average weekly earnings sit between 125 and 129 will fall below the SMP threshold in 2026/27 and should check Maternity Allowance instead.