Rates set by The Social Security Benefits Up-rating Order 2026 (SI 2026/201). Effective 6 April 2026.Reviewed 23 June 2026

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

The 2026/27 SMP flat rate is 194.32 per week, up from 187.18 in 2025/26. That is a cash uplift of 7.14 per week or 3.82%, broadly matching the September 2025 CPI used for benefit uprating. The LEL is unchanged at 125. Over the full 33 weeks of flat-rate pay you receive 235.62 more than someone who had their leave a year earlier.

Side-by-side

Rate2025/262026/27Cash change
SMP weekly (weeks 7-39)187.18194.32+7.14
SAP weekly (weeks 7+)187.18194.32+7.14
ShPP weekly187.18194.32+7.14
SPP weekly187.18194.32+7.14
MA weekly187.18194.32+7.14
LEL weekly (eligibility)125.00125.00no change

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 stays flat

The eligibility floor of 125 per week is unchanged. This is the second consecutive year without an LEL rise; the threshold has lagged earnings inflation and is now a noticeably wider net than in 2020 when it was 120.