It’s always a sign the new tax year is on the horizon when HMRC starts to update its online material. If you process any statutory payments manually (or just want to check what your payroll software is or should be doing) note that the following have been updated for tax year 2025/26:
- The Statutory Sick Pay linking tables
- The Statutory Maternity Pay table of dates for employee entitlement (in terms of service)
- The Statutory Adoption Pay table of dates for employee entitlement (in terms of service)
- The Statutory Paternity Pay (birth) table of dates for employee entitlement (in terms of service)
- The Statutory Paternity Pay (adoption) table of dates for employee entitlement (in terms of service)
The rules regarding entitlement to Statutory Shared Parental Pay (in terms of service) mirror those for SMP, therefore, the SMP table of dates can be used.
For Bookkeepers
Note that ICB’s Bookkeepers’ Library document will also contain these links when it is published. This will be done as soon as HMRC updates all other payroll-related information such as the Student Loan Deduction Tables and National Insurance booklets.
