Statutory Maternity and Paternity Pay 2026/27: Rates and Entitlements

Starting a family brings one of the most significant financial transitions many people face. Understanding exactly what Statutory Maternity Pay (SMP) and Statutory Paternity Pay (SPP) you are entitled to -- and how it interacts with any contractual pay your employer offers -- is essential for planning your finances in 2026/27.

Statutory Maternity Pay (SMP) for 2026/27

Rate and Duration

SMP is paid for up to 39 weeks in total, structured in two phases:

• First 6 weeks: 90% of your average weekly earnings (AWE) -- there is no upper cap on this period
• Remaining 33 weeks: The lower of GBP 187.18 per week or 90% of your AWE

For most employees earning GBP 25,000 or above, the first 6 weeks at 90% of AWE will exceed GBP 187.18 -- so the 33-week rate kicks in for the majority of the leave period.

Example: An employee earning GBP 36,000 per year (GBP 692.31/week):

• First 6 weeks: 90% x GBP 692.31 = GBP 623.08/week
• Remaining 33 weeks: GBP 187.18/week (lower of GBP 187.18 and 90% of GBP 692.31)
• Total SMP: (6 x GBP 623.08) + (33 x GBP 187.18) = GBP 3,738.48 + GBP 6,176.94 = GBP 9,915.42

SMP Eligibility Criteria

To qualify for SMP, an employee must:

1. Have worked for the same employer continuously for at least 26 weeks ending in the 15th week before the expected week of childbirth (EWC)
2. Have average weekly earnings of at least GBP 125 (the Lower Earnings Limit for 2026/27) in the 8 weeks before the qualifying week
3. Still be employed (or have been employed) in the qualifying week

Employees who do not meet these criteria may be entitled to Maternity Allowance instead -- a DWP benefit paid at the same rate as the lower SMP rate.

When Does SMP Start?

SMP can begin from the 11th week before the EWC at the earliest. Most employees choose to start leave closer to their due date. The trigger for automatic early SMP is a pregnancy-related absence in the 4 weeks before the EWC.

SMP continues for 39 weeks regardless of whether the employee intends to return to work. However, payment stops if the employee starts working for a new employer during the SMP period.

Statutory Paternity Pay (SPP) for 2026/27

Rate and Duration

SPP is paid at GBP 187.18 per week (or 90% of AWE if lower) for up to 2 weeks. Paternity leave can be taken:

• As one consecutive 2-week block, or
• As two separate 1-week periods

Both options must be completed within 52 weeks of the child's birth or adoption placement date.

SPP Eligibility Criteria

To qualify for SPP, the employee must:

1. Have worked for the same employer continuously for at least 26 weeks ending in the 15th week before the EWC
2. Have average weekly earnings of at least GBP 125 (Lower Earnings Limit)
3. Be the biological father, or the mother's husband, civil partner or partner
4. Be taking leave to care for the child or support the mother

Employers can require 28 days' notice of paternity leave. The notice must include the expected week of birth and when the employee wants leave to start.

Contractual vs Statutory Pay

SMP and SPP are the statutory minimums -- many employers offer enhanced contractual maternity or paternity pay on top.

Common enhanced arrangements:

• Full pay for the first 4, 8 or 13 weeks of maternity leave
• Enhanced paternity pay of 2--4 weeks at full or partial pay
• "Return to work" clauses requiring repayment of enhanced pay if the employee does not return

Always check your employment contract or staff handbook. Statutory pay is the floor, not the ceiling.

Keeping in Touch (KIT) Days

During Statutory Maternity Leave, employees can work up to 10 Keeping in Touch (KIT) days without losing SMP for that week. KIT days must be:

• Agreed in advance with the employer
• Work that forms a genuine contribution to the business (training, a team meeting or client work all qualify)

KIT days do not extend the maternity leave period -- they simply allow a day of work without breaking entitlement. Pay for KIT days is agreed between employer and employee; SMP is not reduced but the employer may offset KIT day pay against it.

Paternity leave has an equivalent -- Shared Parental Leave in Touch (SPLIT) days -- allowing up to 20 days of work during Shared Parental Leave.

Shared Parental Leave (SPL)

Once the mother has taken (or curtailed) at least 2 weeks of compulsory maternity leave after the birth, the remaining leave entitlement can be converted to Shared Parental Leave, split flexibly between both parents.

Statutory Shared Parental Pay (ShPP) is paid at GBP 187.18 per week (or 90% of AWE if lower) -- the same rate as SPP. The total combined leave available is 50 weeks (52 minus 2 weeks compulsory maternity), of which up to 37 weeks can be paid.

SPL allows both parents to be off simultaneously, to alternate blocks of leave, or for the father or partner to take extended leave while the mother returns to work. It requires careful advance notice -- at least 8 weeks in most cases.

Employer Reclaim

Employers can reclaim SMP and SPP from HMRC:

• Small employers (those with a total annual employer NI bill of GBP 45,000 or less) can reclaim 103% of SMP paid (the extra 3% is an additional small employer compensation)
• Larger employers can reclaim 92% of SMP paid

This means SMP costs most employers only 8% of the statutory amount out of pocket. Enhanced contractual pay above the statutory amount is not reclaimable.

Tax and NI on Maternity and Paternity Pay

SMP and SPP are subject to income tax and employee National Insurance in the same way as salary. However, because SMP and SPP rates are typically lower than normal pay, many employees will have less tax deducted during leave -- and may be entitled to an income tax refund if leave spans a tax year start date (6 April).

Use our Maternity Pay calculator to work out your exact SMP entitlement based on your earnings and leave start date.