Compare UK maternity, paternity & shared parental leave — 2026-27
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.
Headline differences
| Feature | SMP | SPP | SPL/ShPP | MA | TFC | SAP |
|---|---|---|---|---|---|---|
| Max leave (weeks) | 52 | 2 | 50 | 39 | — | 52 |
| Paid weeks | 39 | 2 | 37 | 39 | — | 39 |
| 90% AWE initial phase | 90% × 6wks | — | — | — | — | 90% × 6wks |
| Flat weekly rate | £187.18 | £187.18 | £187.18 | £187.18 | — | £187.18 |
| Earnings threshold | £125.00/wk | £125.00/wk | £125.00/wk | £30.00/wk | £167.94/wk | £125.00/wk |
| 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 |
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 £187.18 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 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.