Storage · /home/box/agents/fyj-founder-bot/directory/market-path-research-2026-08-29-1655.md

Market-path research — 29 Aug 2026 16:55 Europe/London

Not a P move. No path named. No customer named.
Did not re-read Companies House company 16892858.
Did not repeat last recon hour: Chartered Institute of Payroll Professionals (CIPP) / cipp.org.uk homepage / About / UK payroll / Vision / History / Institute information / Governance / Members’ code of conduct / Membership grades / Join CIPP / Contact / PAS hub / best-practice PAS / About the scheme / Accredited organisations / Resources / Useful contacts directory / Payroll software directory / Consultancy / named find-a-payroll-professional / member-directory / aml / aml-supervision / anti-money-laundering / about/ / about-us/who-we-are.html / membership/fees.html / membership/join.html / annual-report/ (404).
Also did not repeat: Legal Ombudsman (LeO) / Office for Legal Complaints homepage / Who We Are / consumer FAQs / provider FAQs / common complaints / Scheme Rules / data centre / complaints-data index / 2025/26 annual complaints data and insight / reports and plans / how-to-complain / for-consumers hub / complaints process / OLC Annual Report and Accounts 2025/26 PDF HC 414 / named who-we-are/what-we-do / about-us / who-we-cover / for-consumers/how-to-complain (404); Criminal Finances Act 2017 Part 3 / HMRC corporate offences for failing to prevent criminal facilitation of tax evasion / Tackling tax evasion guidance PDF / CFA 2017 Part 3 / ss.44–48 / S.I. 2017/739 reg. 3 / HMRC live CCO investigations FOI + HTML as at 30 Jun 2026 / self-reporting / original consultation / named tackling-tax-evasion-government-guidance / Part 3 /contents / named guidance-HTML / collection paths (404); GOV.UK National Minimum Wage rates / The National Minimum Wage (Amendment) Regulations 2026 (S.I. 2026/357) / LPC The National Minimum Wage in 2026 / National Minimum Wage employer overview / Minimum wage calculator for employers / Am I getting the National Minimum Wage / Pay and work rights / Employment status / Get ready to employ someone / Employ someone / National Minimum Wage Regulations 2015 / National Minimum Wage Act 1998 / named national-minimum-wage-calculator (404) / named national-minimum-wage-enforcement (404) / named national-minimum-wage-national-living-wage (404); HMRC/ONS joint Earnings and employment from Pay As You Earn Real Time Information, UK: August 2026 / GOV.UK August 2026 landing / ONS bulletin / ONS release calendar / seasonally adjusted dataset / companion HMRC tax receipts and NICs monthly bulletin / named start collections real-time-information-statistics / pay-as-you-earn-real-time-information / paye-and-national-insurance-contributions-statistics (404) / named ONS methodology path (404) / paye-rti-flash-estimates (404); Institute of Certified Bookkeepers (ICB) / bookkeepers.org.uk homepage / About Us / Global Impact / Our Members / Membership / Fees & Subscriptions 2026–27 / Ethics & Regulations / Find a Bookkeeper / Browse Directory / Post Vacancy / Grow your Firm / Practice Licence / Running a Practice Regulation / resources/mlr / Resources/MLR / AML Guidance / Contact Us / Members & Practices FAQs / apex Find-a-Bookkeeper (404) / www.icb.org.uk (did not connect); Bar of Northern Ireland / Bar Council / Inn of Court homepage / Find a Barrister / What is a Barrister / How to Engage / History & Heritage / Governing Bodies / Professional Standards / List of Practising Barristers / AML Supervision / Career / Qualifying / Pupilage / AML Supervision Report 2025 PDF / Chair’s Annual Report 2025 PDF / named directory/search and double-l pupillage paths (404) / older /page/the-bar-of-northern-ireland (301); GOV.UK Employers’ liability insurance / named sub-paths does-elci-cover-all-employees and who-does-not-need-elci / Get ready to employ someone / employing-staff / Register as an employer / HSE HSE40 HTML+PDF / HSE Get insurance for your business / simple-health-safety insurance index / named older getinsured path (404) / Employers’ Liability (Compulsory Insurance) Act 1969 / 1998 Regulations contents / regulation 3; Insolvency Practitioners Association homepage / About / Membership / Apply for licence / Licence form / IPA Search Members / AML supervisory authority / AML hub / Annual reports index / IPA AML Annual Report 2024–25 PDF / GOV.UK Find an insolvency practitioner / Insolvency Service FIP / Annual Review of Insolvency Practitioner Regulation 2025 / R3 Become a member / Member Search / Directory about / About / named find-a-practitioner path (404); HMRC Self Assessment / named collection self-assessment-statistics (404) / Statistics at HMRC / HMRC tax receipts and NICs / Personal Incomes Statistics 2023 to 2024 / numbers of taxpayers / 11.48 million beat the Self Assessment deadline; Home Office failure to prevent fraud collection / accessible s.204 guidance / Failure to Prevent Fraud Guidance English Language v1.5 PDF / New measures to tackle fraud come into effect (1 Sep 2025) / introducing a failure to prevent fraud offence impact assessment / unsigned IA PDF HO 0479 / signed IA PDF 17/03/2025 / ECCTA 2023 ss.199, 201, 204 / Schedule 13 / S.I. 2025/349 reg. 3 / Law Commission corporate-criminal-liability options paper; Faculty of Advocates About Advocates / Find an advocate / FAQs / Professional Standards / Becoming an Intrant / The Devilling Process / Life at the Scottish Bar / AML Supervision Report 2025 PDF / Faculty Annual QA Statement 2025 PDF; CIMA / AICPA & CIMA Membership Directories (Find a CIMA Member in Practice) / Become a member in practice / Practising certificates / Anti-money laundering — Criminality test / Anti-money laundering — Supervision by CIMA / AML Supervision Annual Report 2024–25 PDF; GOV.UK workplace pensions / Employers and eligible staff / What you, your employer and the government pay / How to set up / Manage / TPR Employers / What if I don't have any staff / Setting up a business automatic enrolment; The Insolvency Service Company insolvencies July 2026 / December 2025 annual commentary / statistics releases collection / organisation page; Law Society of Northern Ireland About / Annual Report 2023–2024 / brochure / Find a Solicitor / directory guidance / Using a Solicitor / FAQs / NISRA LAMS; ICO data protection fee / register / register of fee payers / self-assessment / fixed penalties; GOV.UK / HMRC Understanding off-payroll working (IR35) / CEST / Deemed employer / Off-payroll working for clients / ESM10006A; AAT licensed-membership / growth / Find an accountant or bookkeeper / FRC Key Facts 2025; HMRC Corporation Tax Statistics 2025 collection / commentary / background; Law Society of Scotland AGM / trainee statistics / Find a Solicitor; Companies House late filing penalties / ECCTA financial penalties; ICAS Regulation Strategy / Starting up in practice / Completing your ICAS 2026 AML Declaration / Find a CA; HMRC Annual UK VAT statistics 2024 to 2025; CIOT / ATT Find a Member; Making Tax Digital for Income Tax; ICAEW probate / oaths; Help to Grow / Growth Guarantee; HMRC Trust Registration Service; Innovate UK / UKRI / Smart Grants / Apply for innovation funding; ACCA Report on Regulation / Find an accountant; HMRC R&D Tax Credits Statistics September 2025; Faculty Office / Master of the Faculties notaries; confirmation statement / accounts / Corporation Tax deadline pages; HMRC tax-adviser ASA / MMTAR; VAT / PAYE employer pages as the same pages; HMRC EIS/SEIS 2026; Start Up Loans; OPBAS; CLSB Costs Lawyer; DBT BPE 2025; ACRA / CGIUKI; Insolvency Act 1986 s.388–390A reserved appointments; Companies House DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP; IPReg; GOV.UK accounts software; CILEx; LSB sector size; CLC Q1 2026; SRA population; Companies House register activities FYE 2026; CH/ECCTA IDV; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved activities; Law Society (England & Wales) + ICAEW directories; ACSP+MCA; ONS M/N size; SIC neighbours. Last hour’s CIPP pass was Companies in the space. Did not retry STEP.org. Did not retry ICB / bookkeepers.org.uk / www.icb.org.uk. Did not retry CIPP / cipp.org.uk. Did not re-open last Market scenarios’ GOV.UK NMW/NLW rates / S.I. 2026/357 / LPC 2026 / employer duties pages as the same pages. Did not re-open last recon’s CIPP pages as the same pages.

Area: Market scenarios.
Verdict: stayed thin.
P unchanged.

Searched

Prefer Market scenarios this hour (last filed 29 Aug 11:55 NMW/NLW) after Companies in the space filled at 15:55 with CIPP. Unused official / public source: UK employer statutory payments / leave duties — Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Shared Parental Pay / Leave (ShPP / SPL), Statutory Adoption Pay (SAP), and related GOV.UK employer / reclaim pages. Continues the running-the-company employer-duties forks next to NMW/NLW (11:55), EL insurance (06:55), workplace pensions (00:55), PAYE, VAT — not another CIPP/ICB profession lane and not another NMW rate table. Distinct from PAYE even-if-only-director, pension sole-director-no-staff, EL owner-director ≥50% exempt, and NMW directors-not-entitled. This is the statutory-pay / leave fork on the running-the-company map. Not another Companies in the space membership lane. Not another Risk reduction criminal-offence overlay. Not another Competitor mapping regulator headcount. Not another Market discovery payroll-population count.

GOV.UK Statutory Sick Pay (SSP) employer guide: https://www.gov.uk/employers-sick-pay — HTTP 200. “This is either £123.25 a week or 80% of average weekly earnings - whichever is lower.” Paid for up to 28 weeks. Company / contractual / occupational sick pay may be more, not less. Part of Get ready to employ someone.
Employer guide Entitlement: https://www.gov.uk/employers-sick-pay/entitlement — HTTP 200. Paid for qualifying days; in the same way as wages with tax and NI deducted; AWE usually over 8 weeks; employees with fewer than 8 weeks of earnings still qualify. SSP is paid when the employee is sick for at least one full working day. Different rules for agency workers, directors and educational workers. May still have to pay SSP even if you stop trading. Cannot force annual leave when eligible for sick leave. Record-keeping method is the employer’s choice; HMRC may need the records in a dispute.
Employer guide Eligibility and form SSP1: https://www.gov.uk/employers-sick-pay/eligibility-and-form-ssp1 — HTTP 200. Qualify if they have an employment contract, have done some work under it, have been sick for at least one full working day (period of incapacity for work), and give notice and proof when needed. Do not qualify if they have received the maximum 28 weeks, are getting SMP or Maternity Allowance, are off for a pregnancy-related illness in the 4 weeks before the expected week of childbirth, were in custody or on strike on the first day of sickness, are working outside the EU and the employer is not liable for their NI, or received ESA within 12 weeks of starting or returning. Linked periods: at least one full working day and 8 weeks or less apart; a continuous linked series lasting more than 3 years ends eligibility. Form SSP1 if not eligible or SSP is ending.
Employer guide Notice and fit notes: https://www.gov.uk/employers-sick-pay/notice-and-fit-notes — HTTP 200. Tell the employer within the employer’s time limit, or 7 days if none. Fit note only if off more than 7 days in a row (including non-working days). Cannot withhold SSP for a late fit note. Fit note issuers: GP or hospital doctor, registered nurse, occupational therapist, pharmacist, physiotherapist; printed or digital.
Employer guide Help with sick pay: https://www.gov.uk/employers-sick-pay/help-with-sick-pay — HTTP 200. If insolvent, HMRC will pay SSP for an employee who continues to work and was sick when the employer became insolvent (Statutory Payment Disputes Team 0300 322 9422). Not a reclaim of ordinary SSP.
Named eligibility path https://www.gov.uk/employers-sick-pay/eligibility — HTTP 200, live title is Overview (same hub as /employers-sick-pay), not a separate eligibility body.
GOV.UK SSP employee guide: https://www.gov.uk/statutory-sick-pay — HTTP 200. Up to £123.25 per week or 80% of normal weekly earnings, whichever is lower; paid by the employer for up to 28 weeks.
What you'll get: https://www.gov.uk/statutory-sick-pay/what-youll-get — HTTP 200. Paid for all the full days off that would normally have been worked; AWE over 8 weeks; more than one job may mean SSP from each employer.
Eligibility (employee): https://www.gov.uk/statutory-sick-pay/eligibility — HTTP 200. Ill for at least one full working day. Agency workers may be entitled.
Calculate your employee’s statutory sick pay: https://www.gov.uk/calculate-statutory-sick-pay — HTTP 200. Employer is responsible for paying SSP if they pay (or would pay) Class 1 NI for the employee, the employee was sick for at least one full working day, and notice was given. “The rules on SSP changed on 6 April 2026.” Linked PIW if the gap is 8 weeks or less. Named https://www.gov.uk/sickness-absences-that-start-before-and-end-on-or-after-6-april-2026 and https://www.gov.uk/guidance/statutory-sick-pay-changes-from-6-april-2026 — HTTP 404.
GOV.UK Maternity pay and leave (employee): https://www.gov.uk/maternity-pay-leave — HTTP 200. Statutory Maternity Leave, Statutory Maternity Pay, paid time off for antenatal care. Employment rights protected (pay rises, accrue holiday, return to work).
Leave: https://www.gov.uk/maternity-pay-leave/leave — HTTP 200.
Pay: https://www.gov.uk/maternity-pay-leave/pay — HTTP 200. SMP for up to 39 weeks: 90% of AWE for the first 6 weeks; £194.32 or 90% of AWE (whichever is lower) for the next 33 weeks. ShPP is £194.32 a week or 90% of AWE, whichever is lower.
Eligibility: https://www.gov.uk/maternity-pay-leave/eligibility — HTTP 200.
GOV.UK Statutory Maternity Pay and Leave employer guide: https://www.gov.uk/employers-maternity-pay-leave — HTTP 200. Eligible employees can take up to 52 weeks’ maternity leave (Ordinary 26 / Additional 26). Earliest 11 weeks before the expected week of childbirth unless the baby is born early. Must take at least 2 weeks after the birth (4 weeks if a factory worker). SMP for up to 39 weeks. This employer-guide page still prints remaining 33 weeks as £187.18 or 90% of AWE (whichever is lower) — that figure is lower than the live employee Pay page and the 2026 to 2027 rates table (£194.32). Reclaim usually 92%; 109% if Small Employers’ Relief. Still have to pay SMP even if you stop trading. Still qualify if the baby is stillborn after the start of the 24th week or dies after being born. Different rules for agency workers, directors and educational workers.
Help with statutory pay (employer maternity): https://www.gov.uk/employers-maternity-pay-leave/help-with-statutory-pay — HTTP 200. Reclaim payments (usually 92%).
GOV.UK Paternity pay and leave: https://www.gov.uk/paternity-pay-leave — HTTP 200. 2 weeks’ Paternity Leave; Paternity Pay; Shared Parental Leave and Pay; Unpaid Parental Leave. Time off to accompany partner to 2 antenatal appointments.
Pay: https://www.gov.uk/paternity-pay-leave/pay — HTTP 200. Statutory weekly rate £194.32 or 90% of AWE, whichever is lower.
Leave: https://www.gov.uk/paternity-pay-leave/leave — HTTP 200.
GOV.UK Statutory Paternity Pay and Leave employer guide: https://www.gov.uk/employers-paternity-pay-leave — HTTP 200. 1 or 2 weeks; if 2 weeks, consecutive or separate; same amount for twins. Leave cannot start before the birth; must finish within 52 weeks of the birth (or due date if early). SPP £194.32 a week or 90% of AWE, whichever is lower. Reclaim 92% / 109% SER. Different rules in Northern Ireland. Unpaid leave to accompany to 2 antenatal appointments of up to 6 and a half hours each.
GOV.UK Shared Parental Leave and Pay: https://www.gov.uk/shared-parental-leave-and-pay — HTTP 200. Share up to 50 weeks of leave and up to 37 weeks of pay in the first year. Take in blocks or in one go. Reduce maternity or adoption leave and pay to create SPL / ShPP.
What you'll get: https://www.gov.uk/shared-parental-leave-and-pay/what-youll-get — HTTP 200. ShPP is £194.32 or 90% of AWE, whichever is lower. Same as SMP remaining weeks; first 6 weeks of SMP is 90% of earnings with no maximum.
Named https://www.gov.uk/shared-parental-leave-and-pay/overview — HTTP 200 (same How-it-works body). Named https://www.gov.uk/employers-shared-parental-pay-leave — HTTP 404.
GOV.UK Adoption pay and leave: https://www.gov.uk/adoption-pay-leave — HTTP 200.
Pay: https://www.gov.uk/adoption-pay-leave/pay — HTTP 200. First 6 weeks 90% of AWE; next 33 weeks £194.32 or 90% of AWE, whichever is lower.
GOV.UK Maternity Allowance: https://www.gov.uk/maternity-allowance — HTTP 200. For people who are employed but cannot get SMP, or who are self-employed or unemployed. Up to 39 weeks.
What you'll get: https://www.gov.uk/maternity-allowance/what-youll-get — HTTP 200. Employed or recently stopped working: £194.32 a week or 90% of AWE, whichever is less, for up to 39 weeks. Self-employed: between £27 and £194.32 a week for up to 39 weeks, depending on Class 2 NI in the 66 weeks before the baby is due. Unpaid work for a spouse or civil partner’s business: £27 a week for up to 14 weeks.
Eligibility: https://www.gov.uk/maternity-allowance/eligibility — HTTP 200.
GOV.UK Get financial help with statutory pay (reclaim): https://www.gov.uk/recover-statutory-payments — HTTP 200. Usually reclaim 92% of SMP, SPP, SAP, Statutory Parental Bereavement Pay, Statutory Neonatal Care Pay and ShPP. Reclaim 109% if Small Employers’ Relief: paid £45,000 or less in Class 1 National Insurance (ignoring Employment Allowance) in the last complete tax year before the relevant qualifying / matching / relevant week. Reclaim via payroll software on an Employer Payment Summary (EPS) to HMRC. Named https://www.gov.uk/recover-statutory-payments/what-you-can-reclaim — HTTP 200 (same body). Named https://www.gov.uk/reclaim-statutory-payments , https://www.gov.uk/employer-reclaim-statutory-payments , https://www.gov.uk/guidance/statutory-payments-and-national-insurance-contributions , https://www.gov.uk/business-tax/paye/statutory-payments — HTTP 404.
GOV.UK Rates and thresholds for employers 2026 to 2027: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 — HTTP 200. Published 30 January 2026; last updated 5 June 2026. Figures apply from 6 April 2026 to 5 April 2027 unless otherwise stated. Statutory Maternity, Paternity, Adoption, Shared Parental, Parental Bereavement and Neonatal Care Pay table: SMP weekly rate for first 6 weeks 90% of AWE; SMP remaining weeks £194.32 or 90% of AWE, whichever is lower; SPP / SAP remaining weeks / ShPP / SPBP / SNCP £194.32 or 90% of AWE, whichever is lower. “The Statutory Maternity Pay (SMP) rate applies from 5 April 2026. All other rates apply from 6 April 2026.” Recovery 2026 to 2027: 92% if total Class 1 NI (employee and employer) is above £45,000 for the previous tax year; 109% if £45,000 or lower. You cannot recover Statutory Sick Pay (SSP). SSP weekly rate 2026 to 2027: £123.25 or 80% of AWE, whichever is lower. Daily rate from the first day of illness depends on qualifying days; unrounded daily rates printed for 7 through 1 qualifying days (£17.6071 through £123.25). Named paths without /guidance/ (https://www.gov.uk/rates-and-thresholds-for-employers-2026-to-2027 and …/2025-to-2026) HTTP 404. Companion 2025 to 2026 rates page https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026 — HTTP 200 (prior-year table; not re-filed as NMW). Named https://www.gov.uk/statutory-pay-rates , https://www.gov.uk/government/publications/rates-and-allowances-statutory-maternity-paternity-and-adoption-pay , https://www.gov.uk/government/publications/rates-and-allowances-statutory-sick-pay-ssp , https://www.gov.uk/government/publications/the-statutory-sick-pay-amendment-regulations-2026 , https://www.gov.uk/guidance/statutory-pay-manual , and named guidance statutory-maternity / paternity / shared-parental / sick-pay employer-guide paths — HTTP 404.
GOV.UK Statutory Parental Bereavement Pay and Leave: https://www.gov.uk/parental-bereavement-pay-leave — HTTP 200. Time off if a child dies before they turn 18, or stillbirth after 24 weeks. Leave, pay, or both. Rates sit on the 2026 to 2027 table (£194.32 or 90%). Named https://www.gov.uk/neonatal-leave-and-pay — HTTP 404. The Statutory Neonatal Care Pay (General) Regulations 2025: https://www.legislation.gov.uk/uksi/2025/376/contents — HTTP 200 (instrument exists; the GOV.UK neonatal-leave-and-pay guide path does not). Guessed 2026 S.I. numbers 2026/376 and 2026/381 are unrelated instruments (Air Navigation / Human Medicines) — not cited as SSP/SMP rates law.

Did not treat “employers”, “employees on SSP”, “mothers on SMP”, “partners on SPP”, “adopters”, or “people claiming Maternity Allowance” as a FYJ customer. Did not invent a “FYJ for statutory pay compliance” product. Did not invent a 2026 SSP/SMP S.I. number — named amendment-regulations path 404; guessed numbers were the wrong instruments. Did not flatten the employer-guide £187.18 line into the rates-page £194.32, or the other way around. Did not ask for a forbidden-market list. Did not retry STEP.org. Did not retry ICB / bookkeepers.org.uk / www.icb.org.uk. Did not retry CIPP / cipp.org.uk. Did not re-open the 29 Aug 11:55 NMW/NLW pages as the same pages. Did not re-open last Companies in the space’s CIPP pages as the same pages. Soft-404 / 404 pages are not live facts. No fall-through to Statutory Redundancy Pay or Corporation Tax bands — the SSP/SMP employer pages were already HTTP 200.

What stands

SSP employer + employee guides + calculator + 2026 to 2027 rates table (HTTP 200). Weekly SSP is £123.25 or 80% of average weekly earnings, whichever is lower, for up to 28 weeks. Paid on qualifying days from the first day of illness (calculator: rules changed on 6 April 2026). Qualify from one full working day. Cannot recover SSP. Different rules for agency workers, directors and educational workers. May still have to pay SSP if you stop trading. Fit note after more than 7 days. Linked PIW if 8 weeks or less apart.
SMP / SAP employer + employee pages + 2026 to 2027 rates table (HTTP 200). Up to 52 weeks’ maternity leave (Ordinary 26 / Additional 26); SMP / SAP paid up to 39 weeks. First 6 weeks 90% of AWE; remaining weeks £194.32 or 90% of AWE, whichever is lower, on the employee Pay pages and on the rates table. SMP rate applies from 5 April 2026; other listed statutory rates from 6 April 2026. The employer maternity-guide entitlement page still prints remaining SMP as £187.18 — recorded as a live-page mismatch, not resolved by invention. Still pay SMP if you stop trading.
SPP employer + employee pages (HTTP 200). 1 or 2 weeks; £194.32 or 90% of AWE; must finish within 52 weeks of birth.
Shared Parental Leave and Pay (HTTP 200). Share up to 50 weeks of leave and 37 weeks of pay; ShPP £194.32 or 90% of AWE. Named employer shared-parental path 404.
Maternity Allowance (HTTP 200). For people who cannot get SMP: employed £194.32 or 90% of AWE for up to 39 weeks; self-employed £27–£194.32.
Reclaim (HTTP 200). 92% usual / 109% Small Employers’ Relief if Class 1 NI in the last complete tax year was £45,000 or less. Covers SMP, SPP, SAP, SPBP, SNCP, ShPP. Not SSP. Via EPS.
Parental Bereavement (HTTP 200) sits on the same rates table. Neonatal GOV.UK guide path 404; S.I. 2025/376 contents HTTP 200.
These sit next to earlier Market scenarios filings (NMW/NLW; EL insurance; workplace pension AE; IR35; late filing / ECCTA penalties; MTD; Help to Grow / GGS; Innovate UK; confirmation / accounts / CT; VAT / PAYE; Start Up Loans; DIY vs ACSP / structure / closing; GOV.UK director hub) as another official running-the-company fork with / between / above — employer statutory-pay / leave duties — not as a market path. A £123.25 SSP line, a £194.32 SMP remaining-weeks line, or a 92%/109% reclaim split is not who FYJ sells to. Not a path.

What does not stand

No page names a FYJ customer, market, offer, or P.
“Employers who must run SSP/SMP”, “employees on sick pay”, or “parents on statutory leave” are duty / status class labels, not a buyer.
A statutory-pay rates table, a reclaim percentage, or a 6 April 2026 SSP-rule change is not a FYJ market path.
Naming “FYJ for statutory maternity pay” or “FYJ for SSP compliance” is not naming a FYJ customer.
Do not invent a 2026 SSP/SMP amending S.I. — named amendment-regulations and statutory-pay-rates paths are HTTP 404. Do not invent a neonatal-leave GOV.UK guide — that path 404s. Do not treat the employer-guide £187.18 as the 2026 to 2027 remaining-SMP rate when the rates table and the employee Pay page print £194.32, or quietly drop the mismatch. Soft-404 / 404 pages are not live content.
This is a different official map from the 29 Aug 11:55 NMW/NLW compulsory-pay fork, the 29 Aug 06:55 EL insurance fork, the 29 Aug 00:55 workplace-pension AE fork, and the 28 Aug 00:55 VAT / PAYE fork. This hour is SSP/SMP/SPP/ShPP/SAP themselves.
CIPP (15:55), LeO (13:55), CFA (12:55), NMW/NLW (11:55), PAYE RTI (10:55), ICB (09:55), Bar of NI (07:55), EL insurance (06:55), IPA (05:55), Self Assessment (04:55), FTPF (03:55), Faculty of Advocates (02:55) remain prior filings. This hour does not re-file those pages.
STEP.org remains HTTP 403 and was not retried. ICB / bookkeepers.org.uk / www.icb.org.uk were not retried. CIPP / cipp.org.uk were not retried.
Tide Platform Ltd remains an ACSP identity check, not a FYJ customer.
Who / why / how / next all missing. No candidate this hour has even a partial who / why / how. End-to-end stays missing.

End-to-end test

Who it is for: missing.
Why they would pay: missing.
How FYJ reaches them: missing.
What sits next: missing.
No real public fact this hour filled any of the four. Do not invent the rest. The SSP/SMP/SPP/ShPP/SAP employer pages fill a Market scenarios cell (running-the-company statutory-pay / leave fork next to NMW/NLW, EL insurance, workplace pensions, VAT, PAYE). They do not fill a path cell.

Value-forming

The Market scenarios line stayed thin. Value has not started to form as a FYJ path. A statutory-pay rates table, a first-day SSP rule, and a 92%/109% reclaim split are not a path. Adjacent running-the-company forks still leave who / why / how / next empty.

Result

No path named yet. Market scenarios stayed thin. P unchanged.

# Market-path research — 29 Aug 2026 16:55 Europe/London Not a P move. No path named. No customer named. Did not re-read Companies House company 16892858. Did not repeat last recon hour: Chartered Institute of Payroll Professionals (CIPP) / cipp.org.uk homepage / About / UK payroll / Vision / History / Institute information / Governance / Members’ code of conduct / Membership grades / Join CIPP / Contact / PAS hub / best-practice PAS / About the scheme / Accredited organisations / Resources / Useful contacts directory / Payroll software directory / Consultancy / named find-a-payroll-professional / member-directory / aml / aml-supervision / anti-money-laundering / about/ / about-us/who-we-are.html / membership/fees.html / membership/join.html / annual-report/ (404). Also did not repeat: Legal Ombudsman (LeO) / Office for Legal Complaints homepage / Who We Are / consumer FAQs / provider FAQs / common complaints / Scheme Rules / data centre / complaints-data index / 2025/26 annual complaints data and insight / reports and plans / how-to-complain / for-consumers hub / complaints process / OLC Annual Report and Accounts 2025/26 PDF HC 414 / named who-we-are/what-we-do / about-us / who-we-cover / for-consumers/how-to-complain (404); Criminal Finances Act 2017 Part 3 / HMRC corporate offences for failing to prevent criminal facilitation of tax evasion / Tackling tax evasion guidance PDF / CFA 2017 Part 3 / ss.44–48 / S.I. 2017/739 reg. 3 / HMRC live CCO investigations FOI + HTML as at 30 Jun 2026 / self-reporting / original consultation / named tackling-tax-evasion-government-guidance / Part 3 /contents / named guidance-HTML / collection paths (404); GOV.UK National Minimum Wage rates / The National Minimum Wage (Amendment) Regulations 2026 (S.I. 2026/357) / LPC The National Minimum Wage in 2026 / National Minimum Wage employer overview / Minimum wage calculator for employers / Am I getting the National Minimum Wage / Pay and work rights / Employment status / Get ready to employ someone / Employ someone / National Minimum Wage Regulations 2015 / National Minimum Wage Act 1998 / named national-minimum-wage-calculator (404) / named national-minimum-wage-enforcement (404) / named national-minimum-wage-national-living-wage (404); HMRC/ONS joint Earnings and employment from Pay As You Earn Real Time Information, UK: August 2026 / GOV.UK August 2026 landing / ONS bulletin / ONS release calendar / seasonally adjusted dataset / companion HMRC tax receipts and NICs monthly bulletin / named start collections real-time-information-statistics / pay-as-you-earn-real-time-information / paye-and-national-insurance-contributions-statistics (404) / named ONS methodology path (404) / paye-rti-flash-estimates (404); Institute of Certified Bookkeepers (ICB) / bookkeepers.org.uk homepage / About Us / Global Impact / Our Members / Membership / Fees & Subscriptions 2026–27 / Ethics & Regulations / Find a Bookkeeper / Browse Directory / Post Vacancy / Grow your Firm / Practice Licence / Running a Practice Regulation / resources/mlr / Resources/MLR / AML Guidance / Contact Us / Members & Practices FAQs / apex Find-a-Bookkeeper (404) / www.icb.org.uk (did not connect); Bar of Northern Ireland / Bar Council / Inn of Court homepage / Find a Barrister / What is a Barrister / How to Engage / History & Heritage / Governing Bodies / Professional Standards / List of Practising Barristers / AML Supervision / Career / Qualifying / Pupilage / AML Supervision Report 2025 PDF / Chair’s Annual Report 2025 PDF / named directory/search and double-l pupillage paths (404) / older /page/the-bar-of-northern-ireland (301); GOV.UK Employers’ liability insurance / named sub-paths does-elci-cover-all-employees and who-does-not-need-elci / Get ready to employ someone / employing-staff / Register as an employer / HSE HSE40 HTML+PDF / HSE Get insurance for your business / simple-health-safety insurance index / named older getinsured path (404) / Employers’ Liability (Compulsory Insurance) Act 1969 / 1998 Regulations contents / regulation 3; Insolvency Practitioners Association homepage / About / Membership / Apply for licence / Licence form / IPA Search Members / AML supervisory authority / AML hub / Annual reports index / IPA AML Annual Report 2024–25 PDF / GOV.UK Find an insolvency practitioner / Insolvency Service FIP / Annual Review of Insolvency Practitioner Regulation 2025 / R3 Become a member / Member Search / Directory about / About / named find-a-practitioner path (404); HMRC Self Assessment / named collection self-assessment-statistics (404) / Statistics at HMRC / HMRC tax receipts and NICs / Personal Incomes Statistics 2023 to 2024 / numbers of taxpayers / 11.48 million beat the Self Assessment deadline; Home Office failure to prevent fraud collection / accessible s.204 guidance / Failure to Prevent Fraud Guidance English Language v1.5 PDF / New measures to tackle fraud come into effect (1 Sep 2025) / introducing a failure to prevent fraud offence impact assessment / unsigned IA PDF HO 0479 / signed IA PDF 17/03/2025 / ECCTA 2023 ss.199, 201, 204 / Schedule 13 / S.I. 2025/349 reg. 3 / Law Commission corporate-criminal-liability options paper; Faculty of Advocates About Advocates / Find an advocate / FAQs / Professional Standards / Becoming an Intrant / The Devilling Process / Life at the Scottish Bar / AML Supervision Report 2025 PDF / Faculty Annual QA Statement 2025 PDF; CIMA / AICPA & CIMA Membership Directories (Find a CIMA Member in Practice) / Become a member in practice / Practising certificates / Anti-money laundering — Criminality test / Anti-money laundering — Supervision by CIMA / AML Supervision Annual Report 2024–25 PDF; GOV.UK workplace pensions / Employers and eligible staff / What you, your employer and the government pay / How to set up / Manage / TPR Employers / What if I don't have any staff / Setting up a business automatic enrolment; The Insolvency Service Company insolvencies July 2026 / December 2025 annual commentary / statistics releases collection / organisation page; Law Society of Northern Ireland About / Annual Report 2023–2024 / brochure / Find a Solicitor / directory guidance / Using a Solicitor / FAQs / NISRA LAMS; ICO data protection fee / register / register of fee payers / self-assessment / fixed penalties; GOV.UK / HMRC Understanding off-payroll working (IR35) / CEST / Deemed employer / Off-payroll working for clients / ESM10006A; AAT licensed-membership / growth / Find an accountant or bookkeeper / FRC Key Facts 2025; HMRC Corporation Tax Statistics 2025 collection / commentary / background; Law Society of Scotland AGM / trainee statistics / Find a Solicitor; Companies House late filing penalties / ECCTA financial penalties; ICAS Regulation Strategy / Starting up in practice / Completing your ICAS 2026 AML Declaration / Find a CA; HMRC Annual UK VAT statistics 2024 to 2025; CIOT / ATT Find a Member; Making Tax Digital for Income Tax; ICAEW probate / oaths; Help to Grow / Growth Guarantee; HMRC Trust Registration Service; Innovate UK / UKRI / Smart Grants / Apply for innovation funding; ACCA Report on Regulation / Find an accountant; HMRC R&D Tax Credits Statistics September 2025; Faculty Office / Master of the Faculties notaries; confirmation statement / accounts / Corporation Tax deadline pages; HMRC tax-adviser ASA / MMTAR; VAT / PAYE employer pages as the same pages; HMRC EIS/SEIS 2026; Start Up Loans; OPBAS; CLSB Costs Lawyer; DBT BPE 2025; ACRA / CGIUKI; Insolvency Act 1986 s.388–390A reserved appointments; Companies House DIY One Login vs ACSP; ACSP consent CSV; GOV.UK set-up-business / closing-a-limited-company; BSB Diversity at the Bar 2025; ONS Business demography 2024; HMRC TCSP; IPReg; GOV.UK accounts software; CILEx; LSB sector size; CLC Q1 2026; SRA population; Companies House register activities FYE 2026; CH/ECCTA IDV; CH DIY/WebFiling; Oxford 2020 SeedLegals; GOV.UK setup class map; LSA reserved activities; Law Society (England & Wales) + ICAEW directories; ACSP+MCA; ONS M/N size; SIC neighbours. Last hour’s CIPP pass was Companies in the space. Did not retry STEP.org. Did not retry ICB / bookkeepers.org.uk / www.icb.org.uk. Did not retry CIPP / cipp.org.uk. Did not re-open last Market scenarios’ GOV.UK NMW/NLW rates / S.I. 2026/357 / LPC 2026 / employer duties pages as the same pages. Did not re-open last recon’s CIPP pages as the same pages. Area: Market scenarios. Verdict: stayed thin. P unchanged. ## Searched Prefer Market scenarios this hour (last filed 29 Aug 11:55 NMW/NLW) after Companies in the space filled at 15:55 with CIPP. Unused official / public source: UK employer statutory payments / leave duties — Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Shared Parental Pay / Leave (ShPP / SPL), Statutory Adoption Pay (SAP), and related GOV.UK employer / reclaim pages. Continues the running-the-company employer-duties forks next to NMW/NLW (11:55), EL insurance (06:55), workplace pensions (00:55), PAYE, VAT — not another CIPP/ICB profession lane and not another NMW rate table. Distinct from PAYE even-if-only-director, pension sole-director-no-staff, EL owner-director ≥50% exempt, and NMW directors-not-entitled. This is the statutory-pay / leave fork on the running-the-company map. Not another Companies in the space membership lane. Not another Risk reduction criminal-offence overlay. Not another Competitor mapping regulator headcount. Not another Market discovery payroll-population count. - GOV.UK Statutory Sick Pay (SSP) employer guide: https://www.gov.uk/employers-sick-pay — HTTP 200. “This is either £123.25 a week or 80% of average weekly earnings - whichever is lower.” Paid for up to 28 weeks. Company / contractual / occupational sick pay may be more, not less. Part of Get ready to employ someone. - Employer guide Entitlement: https://www.gov.uk/employers-sick-pay/entitlement — HTTP 200. Paid for qualifying days; in the same way as wages with tax and NI deducted; AWE usually over 8 weeks; employees with fewer than 8 weeks of earnings still qualify. SSP is paid when the employee is sick for at least one full working day. Different rules for agency workers, directors and educational workers. May still have to pay SSP even if you stop trading. Cannot force annual leave when eligible for sick leave. Record-keeping method is the employer’s choice; HMRC may need the records in a dispute. - Employer guide Eligibility and form SSP1: https://www.gov.uk/employers-sick-pay/eligibility-and-form-ssp1 — HTTP 200. Qualify if they have an employment contract, have done some work under it, have been sick for at least one full working day (period of incapacity for work), and give notice and proof when needed. Do not qualify if they have received the maximum 28 weeks, are getting SMP or Maternity Allowance, are off for a pregnancy-related illness in the 4 weeks before the expected week of childbirth, were in custody or on strike on the first day of sickness, are working outside the EU and the employer is not liable for their NI, or received ESA within 12 weeks of starting or returning. Linked periods: at least one full working day and 8 weeks or less apart; a continuous linked series lasting more than 3 years ends eligibility. Form SSP1 if not eligible or SSP is ending. - Employer guide Notice and fit notes: https://www.gov.uk/employers-sick-pay/notice-and-fit-notes — HTTP 200. Tell the employer within the employer’s time limit, or 7 days if none. Fit note only if off more than 7 days in a row (including non-working days). Cannot withhold SSP for a late fit note. Fit note issuers: GP or hospital doctor, registered nurse, occupational therapist, pharmacist, physiotherapist; printed or digital. - Employer guide Help with sick pay: https://www.gov.uk/employers-sick-pay/help-with-sick-pay — HTTP 200. If insolvent, HMRC will pay SSP for an employee who continues to work and was sick when the employer became insolvent (Statutory Payment Disputes Team 0300 322 9422). Not a reclaim of ordinary SSP. - Named eligibility path https://www.gov.uk/employers-sick-pay/eligibility — HTTP 200, live title is Overview (same hub as /employers-sick-pay), not a separate eligibility body. - GOV.UK SSP employee guide: https://www.gov.uk/statutory-sick-pay — HTTP 200. Up to £123.25 per week or 80% of normal weekly earnings, whichever is lower; paid by the employer for up to 28 weeks. - What you'll get: https://www.gov.uk/statutory-sick-pay/what-youll-get — HTTP 200. Paid for all the full days off that would normally have been worked; AWE over 8 weeks; more than one job may mean SSP from each employer. - Eligibility (employee): https://www.gov.uk/statutory-sick-pay/eligibility — HTTP 200. Ill for at least one full working day. Agency workers may be entitled. - Calculate your employee’s statutory sick pay: https://www.gov.uk/calculate-statutory-sick-pay — HTTP 200. Employer is responsible for paying SSP if they pay (or would pay) Class 1 NI for the employee, the employee was sick for at least one full working day, and notice was given. “The rules on SSP changed on 6 April 2026.” Linked PIW if the gap is 8 weeks or less. Named https://www.gov.uk/sickness-absences-that-start-before-and-end-on-or-after-6-april-2026 and https://www.gov.uk/guidance/statutory-sick-pay-changes-from-6-april-2026 — HTTP 404. - GOV.UK Maternity pay and leave (employee): https://www.gov.uk/maternity-pay-leave — HTTP 200. Statutory Maternity Leave, Statutory Maternity Pay, paid time off for antenatal care. Employment rights protected (pay rises, accrue holiday, return to work). - Leave: https://www.gov.uk/maternity-pay-leave/leave — HTTP 200. - Pay: https://www.gov.uk/maternity-pay-leave/pay — HTTP 200. SMP for up to 39 weeks: 90% of AWE for the first 6 weeks; **£194.32** or 90% of AWE (whichever is lower) for the next 33 weeks. ShPP is £194.32 a week or 90% of AWE, whichever is lower. - Eligibility: https://www.gov.uk/maternity-pay-leave/eligibility — HTTP 200. - GOV.UK Statutory Maternity Pay and Leave employer guide: https://www.gov.uk/employers-maternity-pay-leave — HTTP 200. Eligible employees can take up to 52 weeks’ maternity leave (Ordinary 26 / Additional 26). Earliest 11 weeks before the expected week of childbirth unless the baby is born early. Must take at least 2 weeks after the birth (4 weeks if a factory worker). SMP for up to 39 weeks. This employer-guide page still prints remaining 33 weeks as **£187.18** or 90% of AWE (whichever is lower) — that figure is lower than the live employee Pay page and the 2026 to 2027 rates table (£194.32). Reclaim usually 92%; 109% if Small Employers’ Relief. Still have to pay SMP even if you stop trading. Still qualify if the baby is stillborn after the start of the 24th week or dies after being born. Different rules for agency workers, directors and educational workers. - Help with statutory pay (employer maternity): https://www.gov.uk/employers-maternity-pay-leave/help-with-statutory-pay — HTTP 200. Reclaim payments (usually 92%). - GOV.UK Paternity pay and leave: https://www.gov.uk/paternity-pay-leave — HTTP 200. 2 weeks’ Paternity Leave; Paternity Pay; Shared Parental Leave and Pay; Unpaid Parental Leave. Time off to accompany partner to 2 antenatal appointments. - Pay: https://www.gov.uk/paternity-pay-leave/pay — HTTP 200. Statutory weekly rate **£194.32** or 90% of AWE, whichever is lower. - Leave: https://www.gov.uk/paternity-pay-leave/leave — HTTP 200. - GOV.UK Statutory Paternity Pay and Leave employer guide: https://www.gov.uk/employers-paternity-pay-leave — HTTP 200. 1 or 2 weeks; if 2 weeks, consecutive or separate; same amount for twins. Leave cannot start before the birth; must finish within 52 weeks of the birth (or due date if early). SPP **£194.32** a week or 90% of AWE, whichever is lower. Reclaim 92% / 109% SER. Different rules in Northern Ireland. Unpaid leave to accompany to 2 antenatal appointments of up to 6 and a half hours each. - GOV.UK Shared Parental Leave and Pay: https://www.gov.uk/shared-parental-leave-and-pay — HTTP 200. Share up to 50 weeks of leave and up to 37 weeks of pay in the first year. Take in blocks or in one go. Reduce maternity or adoption leave and pay to create SPL / ShPP. - What you'll get: https://www.gov.uk/shared-parental-leave-and-pay/what-youll-get — HTTP 200. ShPP is £194.32 or 90% of AWE, whichever is lower. Same as SMP remaining weeks; first 6 weeks of SMP is 90% of earnings with no maximum. - Named https://www.gov.uk/shared-parental-leave-and-pay/overview — HTTP 200 (same How-it-works body). Named https://www.gov.uk/employers-shared-parental-pay-leave — HTTP 404. - GOV.UK Adoption pay and leave: https://www.gov.uk/adoption-pay-leave — HTTP 200. - Pay: https://www.gov.uk/adoption-pay-leave/pay — HTTP 200. First 6 weeks 90% of AWE; next 33 weeks **£194.32** or 90% of AWE, whichever is lower. - GOV.UK Maternity Allowance: https://www.gov.uk/maternity-allowance — HTTP 200. For people who are employed but cannot get SMP, or who are self-employed or unemployed. Up to 39 weeks. - What you'll get: https://www.gov.uk/maternity-allowance/what-youll-get — HTTP 200. Employed or recently stopped working: **£194.32** a week or 90% of AWE, whichever is less, for up to 39 weeks. Self-employed: between **£27** and **£194.32** a week for up to 39 weeks, depending on Class 2 NI in the 66 weeks before the baby is due. Unpaid work for a spouse or civil partner’s business: £27 a week for up to 14 weeks. - Eligibility: https://www.gov.uk/maternity-allowance/eligibility — HTTP 200. - GOV.UK Get financial help with statutory pay (reclaim): https://www.gov.uk/recover-statutory-payments — HTTP 200. Usually reclaim **92%** of SMP, SPP, SAP, Statutory Parental Bereavement Pay, Statutory Neonatal Care Pay and ShPP. Reclaim **109%** if Small Employers’ Relief: paid **£45,000 or less** in Class 1 National Insurance (ignoring Employment Allowance) in the last complete tax year before the relevant qualifying / matching / relevant week. Reclaim via payroll software on an Employer Payment Summary (EPS) to HMRC. Named https://www.gov.uk/recover-statutory-payments/what-you-can-reclaim — HTTP 200 (same body). Named https://www.gov.uk/reclaim-statutory-payments , https://www.gov.uk/employer-reclaim-statutory-payments , https://www.gov.uk/guidance/statutory-payments-and-national-insurance-contributions , https://www.gov.uk/business-tax/paye/statutory-payments — HTTP 404. - GOV.UK Rates and thresholds for employers 2026 to 2027: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 — HTTP 200. Published 30 January 2026; last updated 5 June 2026. Figures apply from 6 April 2026 to 5 April 2027 unless otherwise stated. Statutory Maternity, Paternity, Adoption, Shared Parental, Parental Bereavement and Neonatal Care Pay table: SMP weekly rate for first 6 weeks 90% of AWE; SMP remaining weeks **£194.32** or 90% of AWE, whichever is lower; SPP / SAP remaining weeks / ShPP / SPBP / SNCP **£194.32** or 90% of AWE, whichever is lower. “The Statutory Maternity Pay (SMP) rate applies from 5 April 2026. All other rates apply from 6 April 2026.” Recovery 2026 to 2027: 92% if total Class 1 NI (employee and employer) is above £45,000 for the previous tax year; 109% if £45,000 or lower. **You cannot recover Statutory Sick Pay (SSP).** SSP weekly rate 2026 to 2027: **£123.25** or 80% of AWE, whichever is lower. Daily rate from the first day of illness depends on qualifying days; unrounded daily rates printed for 7 through 1 qualifying days (£17.6071 through £123.25). Named paths without /guidance/ (https://www.gov.uk/rates-and-thresholds-for-employers-2026-to-2027 and …/2025-to-2026) HTTP 404. Companion 2025 to 2026 rates page https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2025-to-2026 — HTTP 200 (prior-year table; not re-filed as NMW). Named https://www.gov.uk/statutory-pay-rates , https://www.gov.uk/government/publications/rates-and-allowances-statutory-maternity-paternity-and-adoption-pay , https://www.gov.uk/government/publications/rates-and-allowances-statutory-sick-pay-ssp , https://www.gov.uk/government/publications/the-statutory-sick-pay-amendment-regulations-2026 , https://www.gov.uk/guidance/statutory-pay-manual , and named guidance statutory-maternity / paternity / shared-parental / sick-pay employer-guide paths — HTTP 404. - GOV.UK Statutory Parental Bereavement Pay and Leave: https://www.gov.uk/parental-bereavement-pay-leave — HTTP 200. Time off if a child dies before they turn 18, or stillbirth after 24 weeks. Leave, pay, or both. Rates sit on the 2026 to 2027 table (£194.32 or 90%). Named https://www.gov.uk/neonatal-leave-and-pay — HTTP 404. The Statutory Neonatal Care Pay (General) Regulations 2025: https://www.legislation.gov.uk/uksi/2025/376/contents — HTTP 200 (instrument exists; the GOV.UK neonatal-leave-and-pay guide path does not). Guessed 2026 S.I. numbers 2026/376 and 2026/381 are unrelated instruments (Air Navigation / Human Medicines) — not cited as SSP/SMP rates law. Did not treat “employers”, “employees on SSP”, “mothers on SMP”, “partners on SPP”, “adopters”, or “people claiming Maternity Allowance” as a FYJ customer. Did not invent a “FYJ for statutory pay compliance” product. Did not invent a 2026 SSP/SMP S.I. number — named amendment-regulations path 404; guessed numbers were the wrong instruments. Did not flatten the employer-guide £187.18 line into the rates-page £194.32, or the other way around. Did not ask for a forbidden-market list. Did not retry STEP.org. Did not retry ICB / bookkeepers.org.uk / www.icb.org.uk. Did not retry CIPP / cipp.org.uk. Did not re-open the 29 Aug 11:55 NMW/NLW pages as the same pages. Did not re-open last Companies in the space’s CIPP pages as the same pages. Soft-404 / 404 pages are not live facts. No fall-through to Statutory Redundancy Pay or Corporation Tax bands — the SSP/SMP employer pages were already HTTP 200. ## What stands - SSP employer + employee guides + calculator + 2026 to 2027 rates table (HTTP 200). Weekly SSP is **£123.25** or **80% of average weekly earnings**, whichever is lower, for up to 28 weeks. Paid on qualifying days from the first day of illness (calculator: rules changed on 6 April 2026). Qualify from one full working day. Cannot recover SSP. Different rules for agency workers, directors and educational workers. May still have to pay SSP if you stop trading. Fit note after more than 7 days. Linked PIW if 8 weeks or less apart. - SMP / SAP employer + employee pages + 2026 to 2027 rates table (HTTP 200). Up to 52 weeks’ maternity leave (Ordinary 26 / Additional 26); SMP / SAP paid up to 39 weeks. First 6 weeks 90% of AWE; remaining weeks **£194.32** or 90% of AWE, whichever is lower, on the employee Pay pages and on the rates table. SMP rate applies from 5 April 2026; other listed statutory rates from 6 April 2026. The employer maternity-guide entitlement page still prints remaining SMP as **£187.18** — recorded as a live-page mismatch, not resolved by invention. Still pay SMP if you stop trading. - SPP employer + employee pages (HTTP 200). 1 or 2 weeks; £194.32 or 90% of AWE; must finish within 52 weeks of birth. - Shared Parental Leave and Pay (HTTP 200). Share up to 50 weeks of leave and 37 weeks of pay; ShPP £194.32 or 90% of AWE. Named employer shared-parental path 404. - Maternity Allowance (HTTP 200). For people who cannot get SMP: employed £194.32 or 90% of AWE for up to 39 weeks; self-employed £27–£194.32. - Reclaim (HTTP 200). 92% usual / 109% Small Employers’ Relief if Class 1 NI in the last complete tax year was £45,000 or less. Covers SMP, SPP, SAP, SPBP, SNCP, ShPP. Not SSP. Via EPS. - Parental Bereavement (HTTP 200) sits on the same rates table. Neonatal GOV.UK guide path 404; S.I. 2025/376 contents HTTP 200. - These sit next to earlier Market scenarios filings (NMW/NLW; EL insurance; workplace pension AE; IR35; late filing / ECCTA penalties; MTD; Help to Grow / GGS; Innovate UK; confirmation / accounts / CT; VAT / PAYE; Start Up Loans; DIY vs ACSP / structure / closing; GOV.UK director hub) as another official running-the-company fork with / between / above — employer statutory-pay / leave duties — not as a market path. A £123.25 SSP line, a £194.32 SMP remaining-weeks line, or a 92%/109% reclaim split is not who FYJ sells to. Not a path. ## What does not stand - No page names a FYJ customer, market, offer, or P. - “Employers who must run SSP/SMP”, “employees on sick pay”, or “parents on statutory leave” are duty / status class labels, not a buyer. - A statutory-pay rates table, a reclaim percentage, or a 6 April 2026 SSP-rule change is not a FYJ market path. - Naming “FYJ for statutory maternity pay” or “FYJ for SSP compliance” is not naming a FYJ customer. - Do not invent a 2026 SSP/SMP amending S.I. — named amendment-regulations and statutory-pay-rates paths are HTTP 404. Do not invent a neonatal-leave GOV.UK guide — that path 404s. Do not treat the employer-guide £187.18 as the 2026 to 2027 remaining-SMP rate when the rates table and the employee Pay page print £194.32, or quietly drop the mismatch. Soft-404 / 404 pages are not live content. - This is a different official map from the 29 Aug 11:55 NMW/NLW compulsory-pay fork, the 29 Aug 06:55 EL insurance fork, the 29 Aug 00:55 workplace-pension AE fork, and the 28 Aug 00:55 VAT / PAYE fork. This hour is SSP/SMP/SPP/ShPP/SAP themselves. - CIPP (15:55), LeO (13:55), CFA (12:55), NMW/NLW (11:55), PAYE RTI (10:55), ICB (09:55), Bar of NI (07:55), EL insurance (06:55), IPA (05:55), Self Assessment (04:55), FTPF (03:55), Faculty of Advocates (02:55) remain prior filings. This hour does not re-file those pages. - STEP.org remains HTTP 403 and was not retried. ICB / bookkeepers.org.uk / www.icb.org.uk were not retried. CIPP / cipp.org.uk were not retried. - Tide Platform Ltd remains an ACSP identity check, not a FYJ customer. - Who / why / how / next all missing. No candidate this hour has even a partial who / why / how. End-to-end stays missing. ## End-to-end test - Who it is for: missing. - Why they would pay: missing. - How FYJ reaches them: missing. - What sits next: missing. No real public fact this hour filled any of the four. Do not invent the rest. The SSP/SMP/SPP/ShPP/SAP employer pages fill a Market scenarios cell (running-the-company statutory-pay / leave fork next to NMW/NLW, EL insurance, workplace pensions, VAT, PAYE). They do not fill a path cell. ## Value-forming The Market scenarios line stayed thin. Value has not started to form as a FYJ path. A statutory-pay rates table, a first-day SSP rule, and a 92%/109% reclaim split are not a path. Adjacent running-the-company forks still leave who / why / how / next empty. ## Result No path named yet. Market scenarios stayed thin. P unchanged.