UK maternity and paternity pay guide 2026-27
Having a baby usually means time off work on statutory pay. This guide explains Statutory Maternity Pay (SMP), Maternity Allowance, Statutory Paternity Pay (SPP) and Shared Parental Leave for the 2026-27 tax year in plain English, including the qualifying week that decides who gets what, with worked examples. It follows the rules on GOV.UK and is general guidance only, not legal or financial advice. Your employer may pay more under a company scheme.
Work out your pay in the calculator
The short version
- Maternity pay (SMP): up to 39 weeks. 90% of your average weekly earnings for 6 weeks, then £194.32 a week or 90%, whichever is lower, for 33 weeks.
- Maternity leave: 52 weeks, whatever your length of service or pay. You must take at least 2 weeks after the birth (4 if you work in a factory).
- To get SMP: 26 weeks with your employer by the qualifying week (the 15th week before the baby is due), average earnings of at least £129 a week, and the right notice and proof.
- Can't get SMP? You may get Maternity Allowance from the government instead.
- Paternity pay (SPP): £194.32 a week or 90% of earnings, whichever is lower, for 1 or 2 weeks, together or separately, within 52 weeks of the birth.
- Paternity leave: a day-one right from 6 April 2026. Pay still needs 26 weeks' service and £129 a week.
- Sharing: Shared Parental Leave lets parents share up to 50 weeks' leave and 37 weeks' pay.
Statutory Maternity Pay (SMP)
SMP is paid by your employer for up to 39 weeks, in the same way as your wages (for example weekly or monthly), with Income Tax and National Insurance taken off. For 2026-27, GOV.UK says you get:
- 90% of your average weekly earnings (before tax) for the first 6 weeks, with no upper limit
- £194.32 or 90% of your average weekly earnings, whichever is lower, for the next 33 weeks
The £194.32 rate applies from 5 April 2026. If your average weekly earnings are £215.91 or less, 90% of them is below £194.32, so all 39 weeks are paid at 90%. GOV.UK's calculator rounds each payment up to the penny, and so does ours.
Rates for 2027-28: SMP lasts 39 weeks, so for most babies due from now on some pay weeks fall after April 2027. The flat rate usually goes up each April, but the 2027-28 figure isn't published yet. Our calculator uses £194.32 for those weeks and tells you how many are affected.
Maternity leave
Statutory Maternity Leave is 52 weeks: 26 weeks of Ordinary Maternity Leave and 26 weeks of Additional Maternity Leave. You don't have to take all of it, but you must take 2 weeks after the birth (4 weeks if you work in a factory). You qualify for leave if you're an employee and give the correct notice, however long you've worked there, however many hours you work and whatever you're paid.
- Earliest start: usually 11 weeks before the week your baby is due.
- Automatic start: the day after the birth if the baby is early, or automatically if you're off work with a pregnancy-related illness in the 4 weeks before the week the baby is due.
- Changing your return date: give your employer at least 8 weeks' notice.
- Your rights: your employment rights are protected during maternity leave, including pay rises, building up holiday and returning to work.
SMP covers 39 of the 52 weeks, so if you take the full year the last 13 weeks are unpaid unless your employer pays more.
The qualifying week, explained
Almost everything about SMP and SPP hangs off one week: the qualifying week, the 15th week before the expected week of childbirth. Weeks run Sunday to Saturday, so the "week baby is due" starts on the Sunday on or before your due date.
- 26-week rule: to get SMP you must have worked for your employer continuously for at least 26 weeks continuing into the qualifying week. In practice that means starting the job by the date in the table below.
- Earnings: your average weekly earnings come from the pay you received in the relevant period, usually about 8 weeks, ending with your last normal payday on or before the Saturday of the qualifying week.
- Lower Earnings Limit: the average must be at least £129 a week (2026-27).
A few rows from GOV.UK's SMP table of dates for 2026:
| Week baby due | Qualifying week | Started job by | Earliest leave |
|---|---|---|---|
| 29 Nov to 5 Dec 2026 | 16 Aug to 22 Aug 2026 | 28 Feb 2026 | 13 Sep 2026 |
| 3 Jan to 9 Jan 2027 | 20 Sep to 26 Sep 2026 | 4 Apr 2026 | 18 Oct 2026 |
| 7 Feb to 13 Feb 2027 | 25 Oct to 31 Oct 2026 | 9 May 2026 | 22 Nov 2026 |
| 7 Mar to 13 Mar 2027 | 22 Nov to 28 Nov 2026 | 6 Jun 2026 | 20 Dec 2026 |
| 4 Apr to 10 Apr 2027 | 20 Dec to 26 Dec 2026 | 4 Jul 2026 | 17 Jan 2027 |
| 2 May to 8 May 2027 | 17 Jan to 23 Jan 2027 | 1 Aug 2026 | 14 Feb 2027 |
From GOV.UK's Statutory Maternity Pay table of dates; our calculator gives the same dates for any due date. The qualifying week is the same for paternity pay.
How average weekly earnings are worked out
Your employer adds up the earnings paid to you in the relevant period. It ends with your last normal payday on or before the Saturday of the qualifying week and starts the day after the last normal payday at least 8 weeks earlier. All earnings that Class 1 National Insurance is due on count (or would be due on, if you earned enough).
- Paid weekly: total earnings ÷ the number of weeks (usually 8).
- Paid monthly: total earnings ÷ the number of months, × 12 ÷ 52.
- The result isn't rounded to the penny.
Who qualifies for SMP and how to claim
To get SMP you must:
- earn on average at least £129 a week before tax
- have worked for your employer continuously for at least 26 weeks continuing into the qualifying week
- give the correct notice and proof that you're pregnant
Notice: at least 15 weeks before your due date, tell your employer when the baby is due and when you want your maternity leave to start. For SMP, give at least 28 days' notice of the date you want it to start. Your employer must confirm within 28 days how much SMP you'll get and when it starts and stops.
Proof: within 21 days of your SMP start date (or as soon as possible if the baby is born early), give your employer a letter from your doctor or midwife or your MATB1 certificate, which you can get no more than 20 weeks before the due date. You need proof for SMP but not for leave.
Not eligible? Your employer must give you form SMP1 explaining why within 7 days of making their decision. You can still get SMP if your baby is born early, is stillborn after the start of the 24th week of pregnancy or dies after being born.
Maternity Allowance or SMP?
SMP comes from your employer. Maternity Allowance comes from the government and is for people who can't get SMP, for example because they're self-employed, have recently stopped working or earn less than £129 a week. You could get it if, in the 66 weeks before your baby is due, you've been employed or registered as self-employed for at least 26 weeks (if employed, earning £30 a week or more in at least 13 of those weeks).
| SMP | Maternity Allowance | |
|---|---|---|
| Paid by | Your employer | The government (DWP) |
| How long | Up to 39 weeks | Up to 39 weeks |
| How much | 90% for 6 weeks, then £194.32 or 90% | £194.32 or 90% if employed; £27 to £194.32 if self-employed |
| How to claim | Notice and proof to your employer | Form MA1, from 26 weeks pregnant |
If you're self-employed, your Maternity Allowance depends on your Class 2 National Insurance contributions in the 66 weeks before the due date. See Maternity Allowance on GOV.UK.
Statutory Paternity Pay and Leave
If you're the father, the mother's husband or partner (including same-sex partners) or an intended parent through surrogacy, and you're taking time off to look after the child, you may get:
- Paternity Leave: 1 or 2 weeks, taken together or as 2 separate one-week blocks. A week means the number of days you normally work in a week. Leave can't start before the birth and must end within 52 weeks of it (or of the due date if the baby is early).
- Day-one right: from 6 April 2026 you can take Paternity Leave from your first day in the job.
- Statutory Paternity Pay: £194.32 a week or 90% of your average weekly earnings, whichever is lower, for the weeks you take.
To get SPP you must have been employed by your employer continuously for at least 26 weeks up to any day in the qualifying week, still be employed by them up to the birth, earn on average at least £129 a week and give the correct notice. Tell your employer the due date at least 15 weeks before it, and give 28 days' notice of when you want your leave to start and whether it's 1 or 2 weeks. You don't need proof of the pregnancy. If you don't qualify, your employer tells you why on form SPP1 within 28 days.
Shared Parental Leave and Pay
If the mother ends her maternity leave and pay early, you and your partner may be able to share up to 50 weeks of Shared Parental Leave and up to 37 weeks of Statutory Shared Parental Pay in the baby's first year. You can take it in blocks separated by periods of work, or all in one go, and be off together or stagger it. Shared Parental Pay is also £194.32 a week or 90% of average weekly earnings, whichever is lower, and you can take Paternity Leave before or after it.
For example, GOV.UK says that if the mother has taken 22 weeks of maternity leave and SMP, you can share 30 weeks of leave and 17 weeks of pay. Both parents have to meet work and pay rules, so check Shared Parental Leave and Pay on GOV.UK.
For employers: getting the money back
Employers can recover most of what they pay from HMRC. For 2026-27 you can reclaim 92% of SMP, SPP and Shared Parental Pay, or 109% if your total Class 1 National Insurance (employee and employer) for the previous tax year was £45,000 or less. You can pay more than the statutory amounts through a company scheme, but never less. For special cases (premature births, agency workers, directors), use GOV.UK's calculator for employers.
Holiday during maternity and paternity leave
You keep building up statutory holiday while you're on maternity or paternity leave. If you couldn't take your holiday because you were on maternity or other family leave, you can carry it over into the next leave year. See our holiday entitlement guide or work out your leave with the holiday entitlement calculator.
Worked examples
These use the same code as our maternity and paternity pay calculator, which follows GOV.UK's 2026-27 rates, date tables and rounding. Each assumes no company pay on top.
1. Maternity pay on £600 a week
Sophie's baby is due on Friday 12 March 2027. Her qualifying week is 22 November 2026 to 28 November 2026, so she needed to have started her job by 6 June 2026. Her average weekly earnings were £600, well above the £129 Lower Earnings Limit. She starts her leave and SMP on Monday 22 February 2027, so she asks for SMP by 25 January 2027 (28 days before). For the first 6 weeks she gets 90% of her earnings, £540.00 a week (£3,240.00). 90% of her earnings is more than £194.32, so for the other 33 weeks she gets £194.32 a week (£6,412.56). Her total is £9,652.56 before tax and National Insurance, paid until 21 November 2027, and her 52 weeks' leave ends on 20 February 2028. Those 33 flat-rate weeks start on or after 5 April 2027, when the 2027-28 rate applies. That rate isn't published yet and usually goes up each April, so her real total will probably be a little higher.
2. Maternity pay on part-time monthly pay
Hannah works part-time and is paid £800 a month on the last working day of the month. Her baby is due on Friday 12 March 2027, so her qualifying week ends on Saturday 28 November 2026. Her relevant period ends with her last payday on or before that date, 30 October 2026, and goes back to the day after her August payday, so it has 2 paydays (30 September and 30 October). Her average weekly earnings are £1,600 ÷ 2 × 12 ÷ 52 = £184.6154 (not rounded to the penny), above £129. 90% of that is £166.1538, lower than £194.32, so all 39 weeks are paid at 90% of her earnings: £166.16 a week after rounding up to the penny, £6,480.24 in total.
3. Paternity pay as 2 separate weeks
Tom's partner is due on Friday 4 December 2026. His qualifying week is 16 August 2026 to 22 August 2026; he started his job in January 2026, before the 28 February 2026 cut-off, so he has the 26 weeks' service he needs for pay. He earns £450 a week, so 90% (£405.00) is more than the flat rate and he gets £194.32 a week. The baby arrives on the due date. Tom takes his first week from 7 December 2026 to 13 December 2026 and his second from 22 February 2027 to 28 February 2027, giving 28 days' notice before each. Both weeks end well before the 52-week deadline of 3 December 2027, and he gets 2 × £194.32 = £388.64. If he earned £200 a week instead, he'd get 90%, £180.00 a week, or £360.00 for the 2 weeks.
Northern Ireland
This guide follows GOV.UK. Some rules are different in Northern Ireland: for example, paternity leave and pay must be taken as 1 week or 2 consecutive weeks within 56 days of the birth. Check Statutory Maternity Pay and Statutory Paternity Pay on nidirect.
Work out your own pay
Enter the due date and your earnings to see your qualifying week, whether you qualify, the key dates and a week-by-week SMP schedule, or your paternity pay for 1 or 2 weeks. You can type in your average weekly earnings or let the calculator work them out from weekly or monthly pay.
Use the maternity and paternity pay calculatorOff sick before the baby arrives? See the Statutory Sick Pay guide. Planning nursery costs? Try the Tax-Free Childcare calculator. More pay and tax tools are on the Tax & Pay page.
Budget for maternity leave
Months on statutory pay can mean a much smaller payslip. The Household Bills & Budget Planner (£7, Excel and Google Sheets) lists every bill, however often it's paid, turns it into one monthly figure and shows what's left, so you can plan for the drop in income before the baby arrives.
Get the bills & budget planner (£7)Prefer free? Try the bills monthly cost calculator.
Frequently asked questions
How much is maternity pay in 2026-27?
Statutory Maternity Pay (SMP) is paid for up to 39 weeks: 90% of your average weekly earnings for the first 6 weeks, with no upper limit, then £194.32 a week or 90% of your average weekly earnings, whichever is lower, for the next 33 weeks. It's paid like your wages, with Income Tax and National Insurance taken off.
How much is paternity pay in 2026-27?
Statutory Paternity Pay (SPP) is £194.32 a week or 90% of your average weekly earnings, whichever is lower, for 1 or 2 weeks. If your average weekly earnings are £215.91 or less, 90% is the lower figure.
What is the qualifying week?
It's the 15th week before the week your baby is due, counting weeks from Sunday to Saturday. To get SMP you need to have worked for your employer for at least 26 weeks continuing into the qualifying week, and your average earnings are worked out from your pay in the roughly 8 weeks up to the end of it. For SPP you need 26 weeks' employment up to any day in the qualifying week.
Do I qualify for maternity pay if I earn less than £129 a week?
No, you need average weekly earnings of at least £129, the Lower Earnings Limit for 2026-27. Your employer must give you form SMP1 explaining why within 7 days of deciding. You may be able to get Maternity Allowance instead, and you can still take 52 weeks' maternity leave.
What's the difference between Maternity Allowance and SMP?
SMP is paid by your employer if you meet the 26-week and earnings rules. Maternity Allowance is paid by the government if you can't get SMP, for example because you're self-employed, recently stopped working or earn less than £129 a week. It's paid for up to 39 weeks: £194.32 a week or 90% of your average weekly earnings (whichever is less) if you've been employed, or £27 to £194.32 a week if you're self-employed, depending on your Class 2 National Insurance contributions.
Can I take paternity leave in 2 separate weeks?
Yes, in England, Scotland and Wales. You can take 1 week or 2 weeks, together or as 2 separate one-week blocks. Leave can't start before the birth and must end within 52 weeks of it (or of the due date if the baby is early). In Northern Ireland it must be 1 week or 2 consecutive weeks within 56 days of the birth.
Is paternity leave a day-one right?
Yes. From 6 April 2026 employees can take Paternity Leave from their first day in the job. Statutory Paternity Pay still needs 26 weeks' continuous employment up to any day in the qualifying week, employment up to the birth and average earnings of at least £129 a week.
Do I build up holiday while I'm on maternity or paternity leave?
Yes. Your employment rights are protected during maternity and paternity leave, including the right to build up holiday. If you couldn't take your holiday because you were on maternity or other family leave, you can carry it over into the next leave year.
Sources
All rules and figures on this page were checked on GOV.UK on 18 October 2026:
Rates and thresholds for employers 2026 to 2027 (GOV.UK)
Maternity pay and leave (GOV.UK)
Statutory Maternity Pay and Leave: employer guide (GOV.UK)
Statutory Maternity Pay table of dates (GOV.UK)
Maternity Allowance (GOV.UK)
Paternity pay and leave (GOV.UK)
Statutory Paternity Pay and Leave: employer guide (GOV.UK)
Statutory Paternity Pay table of dates, birth (GOV.UK)
Shared Parental Leave and Pay (GOV.UK)
Holiday entitlement (GOV.UK)
Statutory Paternity Pay (nidirect)
Checked 18 October 2026. This covers the statutory minimum only; your contract may give you more. General guidance only, not legal or financial advice. If you think your statutory pay is wrong, ask your employer to explain it first, then contact HMRC's Statutory Payment Disputes Team; Acas can also help.