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Parental Leave Pay Calculator
UK statutory maternity, paternity and shared parental pay across your leave. Accurate, instant and free — for United Kingdom.
What these mean:
What these mean:
Total statutory pay of £10,733 over 39 weeks: 6 weeks at 90% then 33 weeks at the standard rate.
Where it goes
- Weeks at 90% · 40%£4,320
- Weeks at standard rate · 60%£6,413
How UK Statutory Maternity Pay is calculated
SMP uses a two-tier rate structure over 39 paid weeks. The higher rate (weeks 1–6) is uncapped; the standard rate (weeks 7–39) is the lower of the flat weekly rate or 90 × AWE. The crossover point where the flat rate takes over is an AWE of £215.91/week (£194.32 ÷ 0.90).
Higher rate
Weeks 1–6 (uncapped)
e.g. AWE £800 → £720/week — no flat-rate ceiling applies
Average weekly earnings (AWE) is based on gross pay in the 8-week relevant period ending on the last normal pay day on or before the Saturday of the qualifying week (the 15th week before the due date). There is no upper cap on the higher rate.
Standard rate
Weeks 7–39
e.g. AWE £800 → min(£194.32, £720) = £194.32/week
The flat rate of £194.32/week applies whenever AWE ≥ £215.91 (the crossover point). Below that threshold the lower 90% figure applies instead. The flat rate is set by government each April (effective 6 April 2026 for tax year 2026/27).
AWE crossover — £215.91/week
Above this, the flat rate applies; below it, 90% of AWE applies
AWE < £215.91 → standard rate = 90% × AWE (below flat rate); AWE ≥ £215.91 → standard rate = £194.32 (flat rate applies)
Most full-time employees earning above the minimum wage will have AWE above £215.91/week and therefore receive the flat £194.32 during weeks 7–39. Part-time workers or those with lower earnings may receive 90% of their AWE instead — still subject to the Lower Earnings Limit of £129/week as the eligibility floor. Statutory Paternity Pay (SPP) and Shared Parental Pay (ShPP) use the same standard-rate formula and crossover.
A complete SMP calculation, step by step
Employee earns an average of £800/week gross over the 8-week relevant period. AWE £800 ≥ LEL £129 → eligible for SMP. AWE £800 ≥ crossover £215.91 → flat rate applies from week 7. Full 39 paid weeks taken.
- 1Higher-rate weeks (1–6): 90% × £800 = £720.00/week. Total for 6 weeks: 6 × £720 = £4,320.00.
- 2Standard-rate weeks (7–39): min(£194.32, 90% × £800) = min(£194.32, £720) = £194.32/week. Total for 33 weeks: 33 × £194.32 = £6,412.56.
- 3Total gross SMP (39 weeks): £4,320.00 + £6,412.56 = £10,732.56.
Standard-rate weeks are usually tax- and NI-free
Frequently asked questions
SMP is paid in two tiers across 39 paid weeks (within 52 weeks of leave). The first 6 weeks are paid at 90% of your average weekly earnings (AWE) with no upper cap. The following 33 weeks are paid at the lower of the flat rate (£194.32/week for 2026/27) or 90% of your AWE. Total paid weeks: 39; weeks 40–52 are unpaid unless your employer offers contractual pay.
To qualify for SMP you must: (1) have average weekly earnings of at least the Lower Earnings Limit (£129/week for 2026/27) over the 8-week relevant period; and (2) have 26 weeks’ continuous employment with the same employer by the qualifying week — the 15th week before your expected week of childbirth (EWC). You must also still be employed at the start of the Maternity Pay Period.
AWE is the average of your gross pay (subject to Class 1 NIC) over the 8-week relevant period ending on the last normal pay day on or before the Saturday of the qualifying week (15th week before the due date). Formula: AWE = total gross earnings in those 8 weeks ÷ 8. Irregular-pay workers (e.g. shift workers) use the same 8-week window — all earnings in the period are summed before dividing.
Statutory Paternity Pay (SPP) is paid for 1 or 2 weeks at the lower of the flat rate (£194.32/week for 2026/27) or 90% of your AWE — the same rate as SMP standard weeks. Eligibility for pay still requires 26 weeks’ continuous employment by the qualifying week and AWE ≥ £129/week. From 6 April 2026, paternity leave itself is a day-one right (no service requirement needed for the leave period), but the pay entitlement retains the 26-week service test.
Yes. SMP is treated as earnings and is subject to income tax and employee National Insurance, deducted by your employer through payroll in the normal way. However, the standard-rate flat payment of £194.32/week sits below both the weekly Personal Allowance threshold (£241.73/week based on the £12,570 annual PA for 2026/27) and the employee NI primary threshold (£242/week). In practice, most employees pay £0 income tax and £0 employee NI during weeks 7–39, so gross SMP equals net SMP for the standard-rate period.
Maternity Allowance (MA) is a DWP benefit for people who do not qualify for SMP — for example the self-employed, those who have recently changed employer, or agency workers. It is tax-free (paid directly by DWP, not through payroll). For 2026/27 the rate is up to 39 weeks at the lower of £194.32/week or 90% of your AWE, with a minimum of £27/week for those with lower earnings. Eligibility: employed or self-employed for at least 26 of the 66 weeks before the EWC, earning at least £30/week average in 13 of those weeks.
Method, assumptions & references
Methodology note: SMP formula confirmed by GOV.UK guidance (rates effective 6 April 2026, tax year 2026/27). Flat rate £194.32/week; Lower Earnings Limit £129/week; AWE crossover £215.91/week. Income tax and NI deduction estimates use England/Wales/NI bands: Personal Allowance £12,570/yr (£241.73/week); basic-rate 20% up to £50,270/yr; employee NI 8% between £242–£967/week, 2% above. Scotland has a different 6-band income tax schedule — net figures for Scottish taxpayers will differ.
Net-of-tax figures are estimates
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