Maternity & Paternity Pay Details
📊 Payment Schedule Breakdown
Statutory Maternity Pay (SMP) and Statutory Paternity Pay (SPP) are statutory payments paid by employers to eligible employees taking time off work to have a baby or adopt a child.
Understanding your exact financial entitlement during maternity or paternity leave allows families to budget accurately for newborn expenses.
⚙️ Statutory Payment Schedules & Rates for 2026/27
Statutory Maternity Pay (SMP) Structure (39 Weeks)
SMP is paid for up to 39 weeks divided into two distinct payment phases:
- First 6 Weeks: Paid at 90% of your average gross weekly earnings (with no maximum cap).
- Next 33 Weeks: Paid at the statutory flat rate of £184.03 per week, or 90% of your average gross weekly earnings (whichever amount is lower).
Statutory Paternity Pay (SPP) Structure (2 Weeks)
- Duration: Eligible fathers and partners can take up to 2 weeks of paid paternity leave.
- Rate: Paid at £184.03 per week, or 90% of average weekly earnings (whichever is lower).
Qualification Criteria
To qualify for SMP or SPP, you must:
- Earn at least the Lower Earnings Limit (LEL) of £123.00 per week in the 8-week calculation period.
- Have worked continuously for your employer for at least 26 weeks continuing into the 15th week before the expected week of childbirth.
📊 Practical Maternity Pay Worked Examples
Below are two worked examples demonstrating how average weekly earnings affect 39-week payouts:
- Average Weekly Earnings: **£500.00**
- First 6 Weeks (90% rate): £500.00 × 90% = **£450.00 / week** (£2,700.00 total)
- Remaining 33 Weeks (Statutory cap): **£184.03 / week** (£6,072.99 total)
Calculation: Total SMP entitlement = £2,700.00 + £6,072.99 = **£8,772.99**.
- Average Weekly Earnings: **£180.00**
- First 6 Weeks (90% rate): £180.00 × 90% = **£162.00 / week** (£972.00 total)
- Remaining 33 Weeks (90% applies as lower than £184.03): **£162.00 / week** (£5,346.00 total)
Calculation: Total SMP entitlement = £972.00 + £5,346.00 = **£6,318.00**.
📑 Common Pitfalls & Tax Warnings
- Confusing Gross SMP with Net Take-Home Pay: SMP is subject to standard Income Tax and Class 1 National Insurance Contributions. Your net bank transfer will be lower than the headline £184.03 weekly figure depending on tax codes.
- Assuming Company Maternity Pay Replaces SMP: Enhanced contractual maternity pay offered by generous employers usually includes statutory SMP rather than paying it on top. Check your employment handbook contract terms.
- Missing Notice Deadlines: You must notify your employer at least 15 weeks before your baby is due, stating your expected due date and when you wish your maternity leave to begin.
❓ Frequently Asked Questions (FAQ)
Yes. You can work up to 10 'Keep in Touch' (KIT) days during your maternity leave without losing your SMP or bringing your statutory leave period to an end. KIT days must be mutually agreed with your employer.
Under UK employment law (the Alabaster ruling), if your employer awards a pay rise at any time between the start of the calculation period and the end of your maternity leave, your SMP must be recalculated as if the pay rise had applied during the reference period.
SPP is paid in the same way as your regular salary (weekly or monthly) through payroll. You can take either 1 or 2 consecutive weeks of paternity leave, but it must be taken within 52 weeks of the birth.
If you do not qualify for SMP from your employer, they must give you a form SMP1. You can then apply to the government for **Maternity Allowance (MA)**, which provides up to £184.03 per week for 39 weeks via Jobcentre Plus.