All UK schemes · 2026-27
Compare UK maternity, paternity & shared parental leave
Weekly pay, paid weeks, eligibility, KIT days, pension treatment, and the "best-for" fit across SMP, SPP, ShPP, Maternity Allowance, Adoption Pay, and Tax-Free Childcare. The numbers below come from HMRC and GOV.UK and are updated each April uprating.
- Schemes compared
- 6
- pay + childcare
- Flat rate, 2026-27
- £194.32
- SMP / SPP / ShPP / MA / SAP
- Longest paid leave
- 39 wks
- SMP / Adoption
- Source
- GOV.UK
- HMRC rate tables
Download the UK statutory parental-pay extract cited on this page: uk-statutory-parental-pay.csv (CC BY 4.0).
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). The comparison below applies those published figures across all 6 schemes; our full sourcing is on the methodology page.
Side by side
Headline differences
What this shows: the shaded bar behind each weeks/rate figure is scaled to the highest value in that row, so the longest bar in a row marks the scheme paying or lasting the most on that measure. Hover a bar for its exact share of the leader.
| Feature | SMP | SPP | SPL/ShPP | MA | TFC | SAP |
|---|---|---|---|---|---|---|
| Max leave (weeks) | - | |||||
| Paid weeks | - | |||||
| 90% AWE initial phase | 90% × 6wks | - | - | - | - | 90% × 6wks |
| Flat weekly rate | - | |||||
| Earnings threshold | ||||||
| KIT / SPLIT days | 10 days | - | 20 days | 10 days | - | 10 days |
| Who pays | Employer | Employer | Each parent's own employer | DWP / HMRC direct to claimant | Government tops up parent contributions | Employer |
Plain English
How to read the comparison
Each scheme is built for a specific situation. SMP is the default route for employed parents giving birth: 6 weeks at 90% AWE (no cap on this initial phase, so higher earners receive proportionately more) then 33 weeks at the £194.32 flat rate. Total paid weeks: 39. Total leave entitlement: 52 (the last 13 unpaid).
Maternity Allowance is for the self-employed, recent job-switchers, and low earners who do not qualify for SMP. Same flat rate, no 90% step, paid directly by DWP. Eligibility is broader (26 of last 66 weeks worked anywhere) but the headline pay is lower for higher earners than SMP would have been.
Shared Parental Leave (ShPP) lets parents share up to 50 weeks of leave and 37 weeks of pay; the birth parent curtails SMP/MA to free up the allowance. ShPP has no 90% step, it is flat-rate from week 1, so a higher-earning birth parent often loses income by switching from SMP to ShPP. The right decision depends on which parent's earnings need preserving and how the couple wants to split caregiving.
Best for
Best-for guidance
Statutory Maternity Pay (SMP)
Full rules →Best for: Most employed parents giving birth (the default route).
Not for: Self-employed parents — see Maternity Allowance.
Statutory Paternity Pay (SPP)
Full rules →Best for: Partners taking 1-2 weeks at birth (2026 rules allow the two weeks to be split).
Not for: Longer partner leave — consider Shared Parental Leave.
Shared Parental Leave (SPL) and Pay (ShPP)
Full rules →Best for: Parents who want to share caregiving, or where the higher earner is the birth parent and the lower earner can pause work.
Not for: Parents with low SPL uptake employers or where one partner does not qualify.
Maternity Allowance (MA)
Full rules →Best for: Self-employed, agency workers, recently changed jobs, or low earners who do not qualify for SMP.
Not for: Employees who already qualify for SMP (SMP is usually higher).
Tax-Free Childcare
Full rules →Best for: Working parents using OFSTED-registered childcare; usually beats 30 free hours alone when combined.
Not for: Parents already claiming Universal Credit childcare element or childcare vouchers (mutually exclusive).
Statutory Adoption Leave and Pay (SAP)
Full rules →Best for: Adopting parents (UK adoption agency match).
Not for: Surrogacy arrangements — different rules apply.
What to do with this comparison
6 UK leave and pay schemes compared on pay, weeks, and eligibility for 2026-27.
- Answer five questions on income, employer policy, and caregiving to get a recommended pattern. Decision engine
- Model your own week-by-week pay from the current statutory rates. Calculator
- Open a specific scheme's own registry row for its full rule set and source link. Leave-type registry
Informational comparison of published rules, not payroll, tax, or legal advice. Confirm against GOV.UK/HMRC.