What you\u2019ll be paid on parental leave.
Average weekly earnings in, full SMP or SPP breakdown out — the 6-week 90% phase, the 33-week statutory phase and the unpaid tail, all in one shot.
Phase-by-phase breakdown
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What you might calculate next
How it works
Statutory Maternity Pay (SMP)
Paid for up to 39 weeks. First 6 weeks: 90% of your average weekly earnings, no cap. Following 33 weeks: lower of 90% AWE or £187.18/week. The final 13 weeks of the 52-week leave entitlement are unpaid.
Statutory Paternity Pay (SPP)
Up to 2 weeks at the lower of 90% AWE or £187.18/week. From April 2024 the leave can be taken as 1 + 1 weeks within the first year, not just one block at birth.
Eligibility
For SMP you need 26 weeks' continuous service by the 15th week before your due date AND average weekly earnings ≥ £125. If you don't qualify, apply to JobcentrePlus for Maternity Allowance.
How AWE is worked out
HMRC uses gross pay over an 8-week reference period ending with the qualifying week (15 weeks before due date). Bonuses, overtime and commission count if paid in those weeks.
Shared Parental Leave
Mum and partner can split up to 50 weeks leave / 37 weeks pay between them after the initial compulsory 2-week maternity period. Pay rate is the same statutory £rate.
Tax treatment
SMP and SPP are subject to PAYE and NI just like normal wages — you keep your tax code, but the lower income usually means lower deductions overall.