Maternity & Paternity Pay UK 2026/27 — What You're Actually Entitled To
If you're expecting a baby — or your partner is — working out exactly what you'll be paid during leave can be confusing. This guide explains Statutory Maternity Pay, Statutory Paternity Pay, and Shared Parental Pay for 2026/27, including a significant change to paternity leave that started this April.
→ Try the free Maternity & Paternity Pay Calculator
Statutory Maternity Pay (SMP) — the two-stage structure
SMP is the legal minimum your employer must pay during maternity leave, paid over a maximum of 39 weeks:
| Period | Rate |
|---|---|
| Weeks 1–6 | 90% of average weekly earnings — no cap |
| Weeks 7–39 | Lower of £194.32/week or 90% of average weekly earnings |
The 2026/27 statutory rate of £194.32 a week is up from £187.18 in 2025/26 — a 3.8% increase in line with September 2025 CPI.
The 39 vs 52 week gap — the most common misconception
You're entitled to up to 52 weeks of maternity leave (26 weeks Ordinary Maternity Leave + 26 weeks Additional Maternity Leave). But SMP only covers 39 of those weeks. The remaining 13 weeks are unpaid unless your employer offers enhanced maternity pay on top of the statutory minimum. Many employers — particularly in the public sector and larger companies — do offer enhanced packages, so always check your contract or staff handbook before planning your finances.
SMP eligibility
- Continuously employed by the same employer for at least 26 weeks by the qualifying week (the 15th week before your expected week of childbirth)
- Average weekly earnings at or above the Lower Earnings Limit — £129/week for 2026/27 (up from £125)
- Give at least 28 days' notice
- Provide a MATB1 form, signed by a midwife or doctor
SMP is funded by HMRC — employers advance the payment through payroll and reclaim most of the cost (typically around 92%) from HMRC.
Maternity Allowance — the alternative
If you don't qualify for SMP — for example you're self-employed, recently changed jobs, or earn below the LEL — you may be entitled to Maternity Allowance instead:
- Paid by the DWP, not your employer
- Same rate: £194.32/week for up to 39 weeks
- Completely tax-free — unlike SMP, which is taxable
- Requires 26 weeks of employment or self-employment in the 66 weeks before your expected week of childbirth, earning at least £30/week in 13 of those weeks
If your employer determines you don't qualify for SMP, they must give you form SMP1 explaining why. Submit this with your Maternity Allowance application — it speeds up processing.
Statutory Paternity Pay (SPP) — what's changed in 2026
There's an important change for 2026/27. From 6 April 2026, paternity leave became a day-one right under the Employment Rights Act 2025 — meaning you can take paternity leave from your very first day in a new job, with no minimum service requirement.
However, paternity pay is different. Statutory Paternity Pay still requires:
- 26 weeks of continuous employment with your employer
- Average earnings at or above the Lower Earnings Limit (£129/week)
So you can be entitled to take the leave without being entitled to be paid for it, if you haven't reached 26 weeks' service.
When you do qualify, SPP gives you up to 2 weeks, paid at the lower of £194.32/week or 90% of your average weekly earnings. From April 2024 you've also been able to take the two weeks as separate one-week blocks, at any point within the first 52 weeks after the birth.
Shared Parental Pay (ShPP)
Eligible parents can share up to 50 weeks of leave and 37 weeks of pay between them, at the same £194.32/week rate. To access this, the mother must formally curtail her own maternity leave early, creating a “pot” of remaining leave and pay that both parents can then take in flexible blocks.
Statutory Adoption Pay (SAP)
SAP follows the same structure as SMP — 90% of average weekly earnings for 6 weeks, then £194.32/week for the remaining 33 weeks. Eligibility rules differ slightly from SMP — check the latest HMRC guidance for adoption-specific conditions.
Tax treatment — the part people miss
| Payment | Taxable? |
|---|---|
| Statutory Maternity Pay (SMP) | Yes — income tax and NI apply as normal |
| Statutory Paternity Pay (SPP) | Yes |
| Shared Parental Pay (ShPP) | Yes |
| Maternity Allowance | No — completely tax-free |
Worked example — £30,000 salary
On a £30,000 annual salary, average weekly earnings are £576.92.
| Period | Weekly rate | Total |
|---|---|---|
| Weeks 1–6 (90% of AWE) | £519.23 | £3,115.38 |
| Weeks 7–39 (flat rate) | £194.32 | £6,412.56 |
| Total SMP (39 weeks) | £9,527.94 |
At this salary, 90% of average weekly earnings (£519.23) is higher than the flat rate (£194.32), so the flat rate applies for weeks 7–39. This figure is before income tax and National Insurance, which still apply to SMP as they would to normal wages.
Work out your own figures
Use the free Maternity & Paternity Pay Calculator to check your eligibility and get your exact week-by-week breakdown based on your own salary and employment history.
→ Try the free Maternity & Paternity Pay Calculator
Check your tax position
SMP, SPP and ShPP are all taxable. Use the free salary calculator to understand how tax and National Insurance apply to your specific income during leave.
→ Try the free salary calculator
Frequently asked questions
Does maternity pay cover all 52 weeks of maternity leave?
No. Statutory Maternity Pay only covers 39 of the 52 weeks of maternity leave. The remaining 13 weeks are unpaid unless your employer offers an enhanced package.
What is the 2026/27 rate for maternity and paternity pay?
£194.32 per week, up from £187.18 in 2025/26. This rate applies to SMP (weeks 7–39), SPP, ShPP, SAP, and Statutory Parental Bereavement Pay.
Can I take paternity leave from day one of a new job?
Yes — from 6 April 2026, paternity leave became a day-one right with no minimum service requirement. However, Statutory Paternity Pay still requires 26 weeks of continuous employment, so you may be entitled to the leave without being entitled to the pay.
What's the difference between SMP and Maternity Allowance?
SMP is paid by your employer if you meet the eligibility criteria, and is taxable. Maternity Allowance is paid by the DWP if you don't qualify for SMP (for example if you're self-employed), and is completely tax-free. Both pay the same £194.32/week rate for 2026/27.
Is Statutory Maternity Pay taxable?
Yes. SMP is treated as earnings and is subject to Income Tax and National Insurance in the same way as your normal wages. Maternity Allowance, by contrast, is tax-free.
How many weeks of Statutory Paternity Pay can I get?
Up to 2 weeks, at the lower of £194.32/week or 90% of your average weekly earnings. You can take these as two separate one-week blocks within the first 52 weeks after your child's birth.
What is Shared Parental Pay?
It allows eligible parents to share up to 50 weeks of leave and 37 weeks of pay between them, at the same £194.32/week rate. The mother must curtail her own maternity leave early to create the shared pot.
This post is for general information only and does not constitute legal or financial advice. Always check your specific entitlement with your employer, ACAS, or gov.uk.