UK Maternity, Paternity & Sick Pay Calculator (SMP, SPP, SSP)
Statutory maternity, paternity, adoption and sick pay, week by week.
Key dates
Week by week
What the employer can reclaim
Reclaimed through the Employer Payment Summary for the tax year the pay goes out in. Statutory Sick Pay cannot be reclaimed.
How this was calculated
Rates the calculator uses
| Tax year | 2026-27 | 2025-26 |
|---|---|---|
| Parental flat rateSMP, SPP, SAP, ShPP, SPBP and SNCP, a week | £194.32 | £187.18 |
| Sick pay (SSP)a week, or 80% of AWE if lower | £123.25 | — |
| Lower Earnings LimitAWE needed for parental pay | £129 | £125 |
| Employer reclaims | 92% | 92% |
| Small employers reclaimwith Small Employers’ Relief | 109% | 108.5% |
Sick pay for sickness that started in Tax Year 2025-26 followed the old rules (waiting days and an earnings limit): the calculator does not work it out, so use GOV.UK’s SSP calculator for it.
Rules and official sources
Estimate — not legal or payroll advice.
For general information only, not legal advice. Templates are generic starting points — have a qualified lawyer review anything you rely on.
About the UK Maternity, Paternity & Sick Pay Calculator (SMP, SPP, SSP)
Statutory Maternity Pay (SMP) is 90% of your average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of your earnings, whichever is lower, for the next 33 weeks: up to 39 weeks in all. This calculator works out every week of it from your average weekly earnings — or from the pay you received in the 8-week relevant period — with the dates of each week, the key dates from the baby’s due date, and the share your employer can reclaim from HMRC.
The same page covers the other statutory payments employers make: paternity, shared parental, adoption, parental bereavement and neonatal care pay (the flat rate or 90% of earnings, whichever is lower), and Statutory Sick Pay — £123.25 a week or 80% of earnings, whichever is lower, for each day you normally work, from the first day of sickness.
How to use it
- Choose the payment: maternity, paternity, shared parental, adoption, bereavement or neonatal care pay, or sick pay.
- Enter your average weekly earnings before tax — or choose Work it out from pay and enter how often you are paid, the gross pay in the 8-week relevant period and the number of paydays in it.
- For parental pay, enter the weeks of pay and, if you know them, the first day of pay and the baby’s due date (the matching date for adoption, the date of the death for bereavement pay). Tick Small Employers’ Relief if it applies to the employer.
- For sick pay, enter the first and last day of sickness and tick the days you normally work.
- Read the total, the week-by-week schedule and the notes; copy the summary or download the schedule as CSV.
Examples
Baby due Sunday 14 February 2027 · SMP from 31 January 2027 · weekly pay
AWE = £4,333.33 ÷ 8 = £541.67 · 90% = £487.50 6 weeks × £487.50 = £2,925.00 33 weeks × £194.32 = £6,412.56 Total SMP = £9,337.56 · employer reclaims 92%
Paternity pay · AWE £150 · 2 weeks
90% of £150 = £135, lower than £194.32: 2 × £135 = £270
AWE £145 · works Monday to Friday · off sick Wednesday 7 to Friday 23 October 2026
80% of £145 = £116 a week (below £123.25) · £23.20 a day Week ending 10 October: 3 days = £69.60; then 2 × £116 → £301.60
Works Monday to Saturday (6 qualifying days) · 4 days off sick · flat rate
£123.25 ÷ 6 = £20.5416 a day × 4 = £82.1664 → £82.17
The rates
- Maternity (SMP) and adoption (SAP): 90% of average weekly earnings for 6 weeks, then £194.32 or 90% (the lower) for 33 weeks.
- Paternity (SPP), shared parental (ShPP), parental bereavement (SPBP) and neonatal care pay (SNCP): £194.32 or 90% of average weekly earnings, whichever is lower. SPP and SPBP are paid for 1 or 2 weeks, ShPP for up to 37 weeks, SNCP for up to 12.
- Statutory Sick Pay: £123.25 or 80% of average weekly earnings, whichever is lower, paid for up to 28 weeks.
The rates change each April: the calculator applies the rate for each week from the first day of pay you enter. GOV.UK: rates and thresholds for employers.
Who qualifies for parental pay
For SMP you must have worked for your employer continuously for at least 26 weeks into the qualifying week — the 15th week before the week the baby is due — and earn on average at least £129 a week (the Lower Earnings Limit for National Insurance) in the 8-week relevant period, and give the right notice and proof of the pregnancy. Paternity, adoption, shared parental, bereavement and neonatal care pay have the same earnings test with their own relevant week. Without SMP you may get Maternity Allowance from the government instead. GOV.UK: SMP eligibility · Maternity Allowance.
Average weekly earnings
Average weekly earnings are worked out from the gross pay received in the 8-week relevant period, which ends with the last normal payday on or before the Saturday of the qualifying week (for sick pay, the last normal payday before the first full day of sickness): everything Class 1 National Insurance is due on, after salary sacrifice, including overtime and bonuses paid in that time. Weekly-paid: divide by the weeks paid (usually 8). Monthly-paid: divide by the months (usually 2), × 12 ÷ 52. The figure is not rounded. GOV.UK: work out SMP manually · work out SSP manually.
Statutory Sick Pay in detail
SSP is paid for qualifying days — the days you normally work — from the first full day you are too ill to work, for up to 28 weeks. The daily rate is the weekly rate divided by your qualifying days a week; HMRC’s tables cut it at 4 decimals (£24.65 for 5 days, £20.5416 for 6) and round each payment up to the next penny. Periods of sickness 8 weeks or less apart are linked and count as one, with the same rate and one 28-week limit. Your employer can ask for a fit note after 7 days off in a row. GOV.UK: SSP employer guide.
What employers can reclaim
Employers reclaim 92% of SMP, SPP, SAP, ShPP, SPBP and SNCP from HMRC through the Employer Payment Summary, or 109% with Small Employers’ Relief — when their total Class 1 National Insurance (employee and employer, before the Employment Allowance) in the last complete tax year before the relevant week was £45,000 or less. SSP cannot be reclaimed. GOV.UK: get financial help with statutory pay.
Limitations
- The schedule assumes the weeks are taken in one block from the first day of pay. Paternity pay can be 2 separate weeks and shared parental pay up to 3 blocks: run each block on its own.
- Eligibility other than earnings (26 weeks’ service, notice, proof, being an employee) is not checked: the key dates show the deadlines to meet.
- Sick pay follows the rules for sickness that starts in the current SSP scheme (no waiting days, the 80% rate). Enter SSP days already paid in linked sickness yourself.
- Special cases — very early births, agency workers, directors, more than one job, employees who leave during the pay period — need GOV.UK’s calculator or HMRC guidance.
- The rules are GOV.UK’s for England, Scotland and Wales. Northern Ireland has its own employment law — check nidirect there; neonatal care pay is for parents employed in England, Scotland or Wales.
- A guide for information, not legal or payroll advice. Statutory pay is taxable: Income Tax and National Insurance are deducted.
Privacy
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Frequently asked questions
How is Statutory Maternity Pay calculated?
90% of your average weekly earnings for the first 6 weeks, then £194.32 or 90% of your earnings — whichever is lower — for 33 weeks. On average weekly earnings of £500 that is 6 × £450 + 33 × £194.32.
What is the minimum I must earn to get maternity or paternity pay?
On average at least £129 a week before tax in the 8-week relevant period (the Lower Earnings Limit for National Insurance), with 26 weeks’ service into the qualifying week.
How much is Statutory Sick Pay?
£123.25 a week or 80% of your average weekly earnings, whichever is lower, for each day you normally work, from your first full day off sick, for up to 28 weeks.
When does maternity pay start?
Usually on the day you choose to start maternity leave — at the earliest 11 weeks before the week the baby is due. It starts automatically if you are off work for a pregnancy-related reason in the 4 weeks before that week, or the day after the birth if the baby comes early.
How much statutory pay can an employer reclaim?
92% of SMP, SPP, SAP, ShPP, SPBP and SNCP, or 109% for a small employer whose Class 1 National Insurance in the previous tax year was £45,000 or less. Statutory Sick Pay cannot be reclaimed.
Is statutory maternity pay taxed?
Yes. SMP and the other statutory payments are paid through payroll like wages, so Income Tax and National Insurance are deducted.