Having a baby is life-changing, and understanding your financial entitlements helps you plan for the transition. This guide covers everything you need to know about Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Shared Parental Leave, Maternity Allowance, and how employers can reclaim the costs. All figures are for the 2026/27 tax year.
Statutory Maternity Pay (SMP)
SMP is paid by your employer for up to 39 weeks. The rate changes after the first 6 weeks:
| Period | Rate | Typical Amount |
|---|---|---|
| Weeks 1-6 | 90% of average weekly earnings | Varies (no cap) |
| Weeks 7-39 | Lower of £184.03/week or 90% of AWE | £184.03 for most |
| Weeks 40-52 | Unpaid (still on maternity leave) | £0 |
Qualifying for SMP
To receive SMP, you must meet all of these conditions:
- You have worked for your employer continuously for at least 26 weeks by the end of the 15th week before your due date (the "qualifying week")
- You earn at least £125 per week on average (the Lower Earnings Limit for 2026/27)
- You give your employer at least 28 days' notice (or as much notice as reasonably practicable)
- You provide proof of pregnancy (MATB1 form from your midwife or doctor)
When SMP Starts
Maternity leave and SMP can start as early as 11 weeks before your due date. The earliest start date is triggered by either your chosen date or if you are off sick with a pregnancy-related illness in the 4 weeks before your due date. If your baby arrives early, SMP starts automatically from the day after the birth.
Maternity Allowance
If you do not qualify for SMP (because you have not been with your employer long enough, you are self-employed, or you recently changed jobs), you may qualify for Maternity Allowance from the government instead:
- Paid for up to 39 weeks
- Rate: £184.03 per week or 90% of average weekly earnings, whichever is lower
- You must have worked for at least 26 weeks out of the 66 weeks before your due date (the weeks do not need to be consecutive or for the same employer)
- You must have earned at least £30 per week in at least 13 of those 66 weeks
- Claimed from Jobcentre Plus, not your employer
Statutory Paternity Pay (SPP)
Partners (fathers, same-sex partners, or spouses) are entitled to Statutory Paternity Leave and Pay:
- Duration: 2 weeks (can be taken as two separate one-week blocks since April 2024)
- Rate: £184.03/week or 90% of average weekly earnings, whichever is lower
- Timing: Must be taken within 52 weeks of the birth or adoption placement
- Qualifying: 26 weeks' continuous employment by the 15th week before the due date, earning at least £125/week
Since April 2024, paternity leave is more flexible. You can take two separate weeks rather than a consecutive block, and you have up to a year (rather than the previous 56 days) to take the leave.
Shared Parental Leave (SPL)
SPL allows eligible parents to share up to 50 weeks of leave and 37 weeks of statutory pay between them. The mother must curtail her maternity leave to create the shared pot, and both parents can then divide the remaining weeks however they choose.
How SPL works in practice
- The mother takes at least 2 weeks of compulsory maternity leave after birth
- She gives notice to end her maternity leave early (a "curtailment notice")
- The remaining weeks of leave (up to 50) and pay (up to 37 weeks) become available to share
- Both parents submit notices to their respective employers setting out when they want to take leave
- Leave can be taken simultaneously, in blocks, or in alternating patterns
Shared Parental Pay (ShPP) is paid at £184.03 per week or 90% of average weekly earnings, whichever is lower. Take-up of SPL remains relatively low in the UK, partly because the pay rate drops after the mother's first 6 weeks of SMP (at 90% of earnings), making it less financially attractive for higher earners.
Enhanced Maternity and Paternity Packages
Many employers offer enhanced packages that go beyond the statutory minimum. Common enhancements include:
- Full pay for the first 12-26 weeks (instead of 6 weeks at 90%)
- Extended paternity leave of 4-6 weeks at full pay
- Equalised parental pay where both parents receive the same enhanced package
- Keeping In Touch (KIT) days where you can work up to 10 days during maternity leave without ending your SMP entitlement
Always check your employment contract and staff handbook. Enhanced packages are becoming more common as employers compete for talent, particularly in professional services, technology, and the public sector.
How Employers Reclaim SMP
Employers do not bear the full cost of SMP. Small employers (with total NIC liability under £45,000) can reclaim 103% of the SMP paid, meaning they actually receive more than they pay out. Larger employers can reclaim 92% of the SMP cost. The reclaim is made through the employer's PAYE submissions to HMRC.
Your Rights During Maternity Leave
- Your job must be held open for you to return to (or a suitable alternative if reorganisation occurs)
- Holiday continues to accrue during maternity leave
- You cannot be made redundant because of pregnancy or maternity leave (selection for redundancy must be fair)
- You are entitled to reasonable contact with your employer and can attend up to 10 KIT days
- Pension contributions continue based on your normal salary during SMP period
Calculate your maternity or paternity pay entitlement based on your earnings and dates.
Try the Maternity Pay Calculator