Statutory Maternity & Paternity Pay Calculator UK 2025/26
Find out exactly how much Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP) or Shared Parental Pay (ShPP) you are entitled to under 2025/26 HMRC rates. Enter your average weekly earnings and leave details below for an instant, accurate breakdown.
This calculator provides estimates based on 2025/26 HMRC statutory rates. Enhanced pay, contractual terms, and eligibility criteria may alter your actual entitlement. Always confirm with your employer's HR department and HMRC guidance.
Understanding Statutory Maternity Pay (SMP) in 2025/26
Statutory Maternity Pay is a weekly payment made by your employer (reclaimed from HMRC) when you take maternity leave. For the 2025/26 tax year, SMP is structured in two distinct phases, and qualifying for it depends on meeting specific employment and earnings thresholds.
SMP Eligibility Requirements
To qualify for SMP, you must satisfy all of the following conditions:
- You must be an employee (not a self-employed contractor) and have a contract of employment with the same employer.
- You must have been continuously employed by the same employer for at least 26 weeks ending with the 15th week before your Expected Week of Childbirth (EWC) — this is known as the qualifying week.
- Your average weekly earnings must be at least £123.00 (the Lower Earnings Limit for National Insurance in 2025/26) during the 8-week reference period immediately before the qualifying week.
- You must have provided your employer with medical evidence of pregnancy (typically a MATB1 certificate issued by your midwife or GP no earlier than 20 weeks before your EWC).
- You must give your employer at least 28 days' notice of when you intend to start maternity leave (or as much notice as is reasonably practicable).
The EWC is the week — starting on a Sunday — in which your baby is due. The 15th week before the EWC (the qualifying week) is therefore approximately 25 weeks into your pregnancy. Your employer will usually help you identify this date using your MATB1 certificate.
The Two Phases of SMP: 2025/26 Rates
| Phase | Weeks | Rate | Basis |
|---|---|---|---|
| Phase 1 — Higher rate | Weeks 1–6 | 90% of AWE | Average Weekly Earnings (8-week reference) |
| Phase 2 — Standard rate | Weeks 7–39 | £184.03/week or 90% AWE (whichever is lower) | HMRC flat rate (April 2025) |
| Unpaid leave | Weeks 40–52 | £0 | Additional Maternity Leave — unpaid unless employer policy differs |
Calculating Average Weekly Earnings (AWE)
Your average weekly earnings for SMP purposes are calculated over an 8-week reference period ending with the last pay day before the end of the qualifying week (15th week before EWC). HMRC rules require you to add together all gross earnings in that 8-week window — including overtime, bonuses, and commission — and divide by 8.
If you receive a large bonus during the 8-week reference period, this can significantly increase your SMP in Phase 1. Many HR professionals overlook this. Always check your payslips for the full 8-week window carefully.
Employer Recovery of SMP Costs
Your employer funds SMP from their own payroll and then recovers it from HMRC via their monthly or quarterly PAYE payment. The recovery rates are:
| Employer Size | SMP Reclaim Rate | Notes |
|---|---|---|
| Standard employer | 92% of SMP paid | Annual NI liability > £45,000 |
| Small employer | 103% of SMP paid | Annual NI liability ≤ £45,000 — extra 3% is HMRC's Small Employers' Relief (SER) |
Statutory Paternity Pay (SPP) 2025/26
If your partner is the mother or primary adopter, you may be entitled to Statutory Paternity Leave and Pay. In 2025/26, SPP is paid at the same weekly flat rate as SMP Phase 2 — £184.03 per week or 90% of your average weekly earnings if that is lower.
SPP Eligibility
- You must be the biological father, the mother's spouse/civil partner/partner, or an adopter's partner.
- You must have worked continuously for your employer for 26 weeks by the end of the 15th week before EWC.
- You must earn at least £123.00 per week on average.
- You must give 28 days' notice using Form SC3 (or your employer's equivalent).
Paternity leave can be taken as either 1 week or 2 consecutive weeks and must be taken within 52 weeks of birth (or placement in adoption cases). You cannot take paternity leave in separate blocks.
Shared Parental Leave (SPL) and Shared Parental Pay (ShPP)
Introduced under the Children and Families Act 2014, Shared Parental Leave allows eligible couples to share up to 50 weeks of leave and up to 37 weeks of pay between them after the birth or adoption of a child. ShPP is paid at the same rate as SMP Phase 2 — £184.03/week or 90% of AWE if lower.
How ShPL Works in Practice
- The mother or primary adopter must end (or give notice to curtail) their maternity/adoption leave and pay.
- Both partners must individually notify their respective employers of their intention to take SPL at least 8 weeks before the start of the first SPL block.
- Leave can be taken in up to 3 separate blocks per person, making it flexible for returning to work between periods.
- Both partners can take SPL at the same time (simultaneously), though this uses up the overall entitlement faster.
- Each employer pays their own employee their ShPP and recovers it from HMRC in the same way as SMP.
During SMP, you are entitled to up to 10 Keeping in Touch (KIT) days — days you can work for your employer without losing SMP for that week. These are commonly used for training, team meetings, or handover sessions. Similarly, each parent taking SPL gets up to 20 SPLIT days per person. KIT and SPLIT days are an agreement between you and your employer; your employer cannot require you to use them, and you are not obliged to accept.
Enhanced Maternity Pay vs Statutory
Many employers — particularly in the public sector, financial services, and large corporations — offer enhanced (or occupational) maternity pay that tops up SMP or provides full pay for a longer period. Common examples include full pay for the first 13 or 26 weeks, followed by SMP thereafter. Enhanced pay is contractual and must be set out in your employment contract or staff handbook. Enhanced pay does not affect your right to receive SMP; it is in addition to it or replaces the statutory calculation where more generous.
Frequently Asked Questions
Yes. If you are made redundant during your maternity leave, or during pregnancy once you have reached the qualifying week (15th week before EWC), your employer is still obliged to pay SMP for the full qualifying period. Your right to SMP is protected even if your employment terminates before your maternity leave begins, provided you meet the service and earnings criteria. The redundancy itself may also be automatically unfair if it is connected to your pregnancy — seek specialist advice in that situation.
Yes. SMP is treated as employment income and is subject to income tax and National Insurance contributions in the same way as your regular salary. Your employer will deduct tax and NI via PAYE before making each payment. Your overall annual tax liability depends on your total income for the tax year, including any weeks of normal pay before or after your leave period.
No — SMP is only available to employees. However, if you are self-employed and pay Class 2 National Insurance contributions, you may be entitled to Maternity Allowance instead. Maternity Allowance in 2025/26 is also paid at £184.03 per week (or 90% of your average weekly earnings if lower) for up to 39 weeks. You claim Maternity Allowance directly from the Department for Work and Pensions (DWP) using form MA1.
During paid maternity leave (while receiving SMP), if you are enrolled in a workplace pension, your employer must continue making their pension contributions based on your normal full pay, not just the SMP amount. Your own employee contributions, however, are only required on the actual SMP payments you receive. During unpaid Additional Maternity Leave (weeks 40–52), pension contributions from both you and your employer may cease, depending on your scheme rules — check your pension documentation or HR department for confirmation.
Your employer can only refuse SMP if you do not satisfy the eligibility criteria (service length, earnings, or notice requirements). If they refuse and you believe you qualify, they must provide written reasons using HMRC form SMP1 within 7 days of your request. You can then claim via HMRC directly or pursue a formal complaint. Unreasonably withholding SMP is unlawful and may also constitute pregnancy discrimination under the Equality Act 2010.
No — you are never required to repay statutory SMP, regardless of whether you return to work after maternity leave. However, if your employer pays enhanced maternity pay above the statutory minimum, your contract may contain a repayment clause requiring you to return for a minimum period or repay the enhanced element. Such clauses are legally permissible provided they are clearly set out in your contract before you go on leave.