UK statutory pay calculator · 2026-27
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.
- SMP flat rate
- £194.32
- 2026-27 wks 7-39
- First 6 weeks
- 90% AWE
- no upper cap
- LEL threshold
- £129.00/wk
- earnings minimum
- Max paid weeks
- 39
- SMP / SAP / MA
According to HMRC and GOV.UK, the 2026-27 statutory flat rate is £194.32 per week and the Lower Earnings Limit is £129 per week (confirmed April 2026). This calculator applies those published figures, plus the 90% Average Weekly Earnings step for the first six weeks of SMP and SAP, to your own salary and dates; the arithmetic and sources are documented on our methodology page.
Calculator
2026-27 statutory rates (reference)
| Leave type | Paid weeks | Weekly rate | Earnings threshold | Who pays |
|---|---|---|---|---|
| Statutory Maternity Pay (SMP) | 39 | £194.32 | £129.00/wk | Employer |
| Statutory Paternity Pay (SPP) | 2 | £194.32 | £129.00/wk | Employer |
| Shared Parental Leave (SPL) and Pay (ShPP) | 37 | £194.32 | £129.00/wk | Each parent's own employer |
| Maternity Allowance (MA) | 39 | £194.32 | £30.00/wk | DWP / HMRC direct to claimant |
| Statutory Adoption Leave and Pay (SAP) | 39 | £194.32 | £129.00/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 £194.32 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 £194.32/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.
According to HM Revenue & Customs (HMRC) and GOV.UK statutory-payment guidance, UK parental leave and pay figures are published in the Rates and Allowances: Statutory Payments tables and related employment-rights pages. Every figure on PlainMaternity is rebuilt from those primary publications; no number is typed in by an editor. This page draws directly on gov.uk statutory pay and leave data, no figure is typed in by an editor. We don't rate employers or recommend leave choices, these pages are a registry of the published rules. See our editorial standards & corrections policy, the methodology behind these numbers, or report a correction.