UK statutory parental leave & childcare schemes
Every UK statutory parental-pay and childcare scheme for the 2026-27 tax year. Click through for full eligibility, who pays, qualifying period, KIT-day rules, pension treatment, and HMRC / GOV.UK primary source links.
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Statutory Maternity Pay (SMP)
SMPEmployee for 26 continuous weeks ending the 15th week before the expected week of childbirth (EWC), earning at least the Lower Earnings Limit on average.
39 paid weeks · £187.18/wk flat rate · Employer -
Statutory Paternity Pay (SPP)
SPPEmployee for 26 continuous weeks ending the 15th week before EWC; biological father, mother's partner, or adopting parent.
2 paid weeks · £187.18/wk flat rate · Employer -
Shared Parental Leave (SPL) and Pay (ShPP)
SPL/ShPPBoth parents must meet the work and earnings continuity tests; the birth parent must curtail SMP/MA. Up to 50 weeks of leave + 37 weeks of pay can be split.
37 paid weeks · £187.18/wk flat rate · Each parent's own employer -
Maternity Allowance (MA)
MASelf-employed paying Class 2 NICs, or employed but not qualifying for SMP, who have worked at least 26 of the 66 weeks before EWC and earned £30/week+ in any 13 of those weeks.
39 paid weeks · £187.18/wk flat rate · DWP / HMRC direct to claimant -
Tax-Free Childcare
TFCEach parent earning at least the National Living Wage equivalent for 16 hours/week, and neither earning over £100,000. Children up to 11 (or 16 if disabled).
Government tops up parent contributions -
Statutory Adoption Leave and Pay (SAP)
SAPEmployee for 26 continuous weeks ending the week the child is matched; only one parent in an adopting couple can take SAP.
39 paid weeks · £187.18/wk flat rate · Employer