UK Parental Pay Research

Long-form research notes drawing on HMRC rate publications, ONS labour-force data, and government Shared Parental Leave statistics. Updated as new data publishes.

SMP Net Take-Home Arithmetic by Salary Band

Week-by-week net take-home after PAYE and NI on SMP across £25k / £45k / £75k / £100k gross-salary bands for 2026-27.

Why Shared Parental Leave Uptake Remains Below 5%

Structural reasons UK Shared Parental Leave uptake has stayed below 5% since introduction in 2015 — eligibility friction, flat-rate pay, employer policy gaps.

Tax-Free Childcare vs Childcare Vouchers — Net Benefit by Household

Mathematical comparison of Tax-Free Childcare and the legacy childcare voucher scheme by household income, childcare spend, and number of children.