Can I share my maternity leave with my partner through Shared Parental Leave?

Yes. If you end your maternity leave early, you can share the remaining weeks with your partner as Shared Parental Leave (ShPL). You can share up to 50 weeks of leave and up to 37 weeks of pay. Both parents must meet eligibility requirements and give their employers at least 8 weeks notice.

Maternity & Paternity Pay Calculator

Calculate your statutory pay week by week. UK rates for 2026/27.

Pay Type

Average Weekly Earnings

Qualifying Status Employed 26+ weeks by 15th week before due date

You may not qualify for SMP. You could still be eligible for Maternity Allowance - select it above to check.

Total paid weeks 39 weeks

Weeks 1-6 (90% of earnings) £450.00/wk

Weeks 7-39 (statutory rate) £184.03/wk

Total statutory pay £8,773.17

Full salary over same period £19,500.00

Difference from full salary -£10,726.83

Weekly Pay Breakdown

Week 1 Week 39

90% of earnings

Statutory flat rate

Unpaid leave

Week-by-Week Payment Schedule

Week	Rate	Weekly Pay

Quick Reference: SMP by Salary

Weekly Earnings	Weeks 1-6 (/wk)	Weeks 7-39 (/wk)	Total (39 wks)

How Maternity and Paternity Pay Works

Statutory Maternity Pay (SMP) is paid by your employer for up to 39 weeks. To qualify, you must have worked for your employer continuously for at least 26 weeks by the 15th week before your expected due date and earn at least the Lower Earnings Limit.

SMP Payment Structure

Weeks 1-6: 90% of average weekly earnings (no cap) Weeks 7-39: lower of £184.03/wk or 90% of AWE

The first 6 weeks are paid at 90% of your average weekly earnings with no upper limit. The remaining 33 weeks are paid at the statutory flat rate of £184.03 per week, or 90% of your average weekly earnings if that is lower.

Statutory Paternity Pay (SPP)

Up to 2 weeks: lower of £184.03/wk or 90% of AWE

SPP is available for 1 or 2 weeks. It is paid at the lower of £184.03 per week or 90% of your average weekly earnings. The same qualifying conditions apply: 26 weeks continuous employment and earnings above the Lower Earnings Limit.

Maternity Allowance

39 weeks: lower of £184.03/wk or 90% of AWE

If you do not qualify for SMP (for example, if you are self-employed or recently changed jobs), you may be eligible for Maternity Allowance. This is paid for 39 weeks at the lower of £184.03 per week or 90% of your average weekly earnings.

Lower Earnings Limit (2026/27)

You must earn at least £123 per week on average to qualify for SMP or SPP. If you earn less than this, you will not receive statutory pay but may be able to claim Maternity Allowance or other benefits instead.

Maternity & Paternity Pay FAQs

Who is eligible for Statutory Maternity Pay (SMP)?

To qualify for SMP you must have been employed continuously by the same employer for at least 26 weeks by the 15th week before your due date (the qualifying week). You must also earn at least £123 per week on average in the 8 weeks before the qualifying week. If you do not qualify for SMP, you may still be eligible for Maternity Allowance.

Can I share my maternity leave with my partner?

Yes. Through Shared Parental Leave (ShPL), if you end your maternity leave early you can share the remaining weeks with your partner. You can share up to 50 weeks of leave and up to 37 weeks of pay. Both parents must meet eligibility requirements and give their employers at least 8 weeks notice.

Can my employer reclaim statutory maternity pay?

Yes. Most employers can reclaim 92% of SMP and SPP from HMRC. Small employers (those who paid £45,000 or less in Class 1 NICs in the previous tax year) can reclaim 100% plus an additional 3% compensation, totalling 103%. This means the cost to employers is minimal.