SMP flat rate
£187.18
2026-27 weeks 7-39
Calculator 2026-27 rates Browser-only
UK Maternity, Paternity & Shared Parental Pay Calculator
Enter your gross annual salary, due date or adoption matching date, and employer-enhanced policy (if any). The calculator returns a week-by-week breakdown of SMP, SPP, ShPP, Maternity Allowance, or SAP for the 2026-27 tax year. Nothing you enter leaves your browser.
First 6 weeks
90% AWE
No cap on the 90% step
LEL threshold
£125.00/wk
Qualifying earnings minimum
Max paid weeks
39
SMP, SAP, MA each
Calculator
2026-27 statutory rates (reference)
| Leave type | Paid weeks | Weekly rate | Earnings threshold | Who pays |
|---|---|---|---|---|
| Statutory Maternity Pay (SMP) | 39 | £187.18 | £125.00/wk | Employer |
| Statutory Paternity Pay (SPP) | 2 | £187.18 | £125.00/wk | Employer |
| Shared Parental Leave (SPL) and Pay (ShPP) | 37 | £187.18 | £125.00/wk | Each parent's own employer |
| Maternity Allowance (MA) | 39 | £187.18 | £30.00/wk | DWP / HMRC direct to claimant |
| Statutory Adoption Leave and Pay (SAP) | 39 | £187.18 | £125.00/wk | Employer |
Source: HMRC and GOV.UK statutory payment rate tables, 2026-27 uprating. See HMRC rates and allowances.
Frequently Asked Questions
What does the calculator compute?
Your week-by-week SMP, SPP, ShPP, Maternity Allowance, or SAP for the 2026-27 tax year. Enter gross annual salary, due date or matching date, employer enhanced policy (if any), and leave length. The calculator applies the 90% AWE step for the first 6 weeks (SMP/SAP only), then the £187.18 flat rate for the remaining weeks.
How is Average Weekly Earnings (AWE) computed?
HMRC's formal AWE is gross pay in the 8 weeks (weekly-paid) or 2 months (monthly-paid) ending the qualifying week (15th week before EWC), divided by the relevant number of weeks. The calculator approximates AWE as gross annual salary ÷ 52 — accurate for stable salaried roles, less accurate for variable-pay or commission-heavy work where you should use your actual qualifying-period payslips.
Does the calculator account for tax and NI?
Statutory parental pay is taxable and subject to National Insurance like ordinary wages. The calculator shows gross figures — your employer will deduct income tax and Class 1 NICs through PAYE as normal. Since SMP is significantly lower than most salaries, you may move into a lower tax band during leave, recovering some via your PAYE code or self-assessment.
I am self-employed — what should I use?
You cannot claim SMP. Claim Maternity Allowance directly from DWP at £187.18/week for up to 39 weeks. Eligibility requires 26 of the last 66 weeks worked (any combination of employed or self-employed) and average earnings of £30+/week in any 13 of those weeks. Keeping Class 2 NICs current helps establish eligibility.
