Statutory pay · 2025-26
Statutory Maternity / Paternity Pay Calculator 2025-26
Plan the cost of an employee's parental leave. We compute SMP across the 6+33 split and SPP for 2 weeks, using the £184.03 weekly rate and 90% rule.
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Common questions
- What's the difference between SMP and Maternity Allowance?
- SMP is paid by the employer (then mostly recovered from HMRC). Maternity Allowance is paid by HMRC directly to mothers who don't qualify for SMP — typically self-employed or recently changed jobs. They use different forms but similar weekly amounts.
- Can the employer recover SMP from HMRC?
- Small employers (NI bill under £45,000 last year) recover 103% of SMP via Small Employers' Relief. Larger employers recover 92%. Either way, SMP is mostly an HMRC cost passed through your payroll — not yours.
- What's the qualifying weekly earnings figure?
- An employee must earn at least £125 a week on average over the 8-week 'relevant period' before the qualifying week. Below that, no SMP — they may instead apply for Maternity Allowance from JobCentre Plus. The calc here flags 'doesn't qualify' if you put earnings below £125.
- How long is SMP paid for?
- Up to 39 weeks. First 6 weeks at 90% of average weekly earnings. Next 33 weeks at the lower of 90% or £184.03 (2025-26 rate). The remaining 13 weeks of statutory leave are unpaid.
- Do partners get the same?
- Statutory Paternity Pay is 2 weeks at the lower of 90% or £184.03. Shared Parental Pay can extend it across both partners up to 50 weeks combined. The partner can also use Shared Parental Leave to use parts of the mother's untaken leave.