How statutory maternity and paternity pay work
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Statutory Maternity Pay (SMP) and Statutory Paternity Pay (SPP) are the legal minimum your employer must pay while you are off. These are the rates from April 2026. Tax and National Insurance are taken off both, like normal pay.
How much maternity pay you get
SMP is paid for up to 39 weeks:
- the first 6 weeks at 90% of your average weekly earnings, with no upper limit
- the next 33 weeks at £194.32 a week, or 90% of your earnings if that is lower
Maternity leave itself can last 52 weeks, so the last 13 are unpaid.
Who qualifies
You must earn at least £129 a week on average, and have worked for your employer continuously for at least 26 weeks by the qualifying week. You must also give 28 days' notice and proof that you are pregnant.
The qualifying week is the 15th week before the week your baby is due. Weeks run from Sunday to Saturday. For a baby due on 1 March 2027, it is 15 November 2026 to 21 November 2026. That Saturday is also the latest day to tell your employer you are pregnant and when you want leave to start.
How average weekly earnings are worked out
Your employer averages your pay before tax over about eight weeks, ending with your last payday on or before the end of the qualifying week. If you are paid monthly, that is your last two months' pay, multiplied by 6 and divided by 52. A bonus or pay cut in that window changes the result.
Paternity pay
SPP is £194.32 a week, or 90% of your average weekly earnings if that is lower, for up to 2 weeks. The earnings and 26-week tests are the same as for SMP. You can take the two weeks together or separately. Leave cannot start before the birth and must end within 52 weeks of it. On £30,000 a year that is £194.32 a week, £388.64 in total.
Worked examples
Each is for a baby due on 1 March 2027, with pay starting that day.
Earning £30,000 a year
Average weekly earnings are £576.92. The first 6 weeks pay £519.24 a week and the next 33 pay £194.32. The total is £9,528.00.
Earning £15,000 a year
Average weekly earnings are £288.46. The first 6 weeks pay £259.62 a week and the next 33 pay £194.32. The total is £7,970.28.
Not long enough in the job
You earn £25,000 a year but started after 30 May 2026, so you do not have 26 weeks by the qualifying week and cannot get SMP. You may get Maternity Allowance from the government instead. If you were employed or self-employed for at least 26 of the 66 weeks before the due date, and earned £30 a week or more in 13 of them, it pays £194.32 a week for 39 weeks: £7,578.48.
Common questions
Is maternity pay taxed?
Yes. SMP and SPP are paid through payroll, with tax and National Insurance taken off. The figures here are before those deductions.
What is Shared Parental Leave?
You can end maternity leave and pay early and share what is left with your partner: up to 50 weeks of leave and 37 weeks of pay between you, in the first year. Shared parental pay is £194.32 a week, or 90% of earnings if lower.
What happens if the baby arrives early?
Leave starts the day after the birth, and you can still get SMP. Tell your employer the date of birth as soon as you can. Leave also starts automatically if you are off work with a pregnancy-related illness in the 4 weeks before the week the baby is due.
When can maternity leave start?
Usually no earlier than 11 weeks before the week the baby is due. For the example above that is 13 December 2026.
Where these figures come from
See gov.uk for maternity pay and leave, paternity pay and leave, Maternity Allowance and Shared Parental Leave and Pay. The dates and amounts here match the official maternity and paternity calculator for employers.