Maternity and paternity pay explained (2025/26)
New parents in employment may be entitled to Statutory Maternity Pay (SMP) or Statutory Paternity Pay (SPP). The amounts and durations differ a lot. Here's how each is calculated for 2025/26 and what you need to qualify.
How SMP works
Statutory Maternity Pay runs for up to 39 weeks:
- First 6 weeks: 90% of your average weekly earnings.
- Next 33 weeks: the lower of £187.18 or 90% of your average weekly earnings.
You can take up to 52 weeks of maternity leave in total; the final 13 weeks are usually unpaid.
How SPP works
Statutory Paternity Pay covers up to 2 weeks, paid at the lower of £187.18 or 90% of average weekly earnings. Since April 2024 the two weeks can be taken as two separate single weeks at any point within 52 weeks of the birth, with shorter notice.
What you need to qualify
For both SMP and SPP you must:
- Earn at least £125 a week on average (the Lower Earnings Limit).
- Have 26 weeks' continuous service by the qualifying week (the 15th week before the due date).
- Give the correct notice and, for SMP, provide a MATB1 certificate.
Maternity Allowance is a backup
SMP on £550 a week
On average weekly earnings of £550, the first six weeks pay 90% = £495 a week (£2,970). The next 33 weeks pay the lower of £187.18 or £495, i.e. £187.18 a week (about £6176.94). Total SMP over 39 weeks is roughly £9146.94 gross.
Common statutory pay mistakes
- Thinking SMP is tax-free. It is taxable and subject to NI like normal pay, so budget for a lower net figure.
- Missing the qualifying week. Continuous service is tested at the 15th week before the due date, late starters can miss out.
- Overlooking enhanced schemes. Many employers top up SMP with occupational maternity pay; check your contract.
- Forgetting shared parental leave. Parents can convert most maternity leave into shared parental leave, splitting it between them.