Maternity and Sick Pay Calculator
Our maternity and sick pay calculator shows exactly how much Statutory Maternity Pay (SMP) or Statutory Sick Pay (SSP) you are entitled to receive, week by week and month by month, under the 2026/27 rules. Both SMP and SSP are minimum entitlements — many employers offer enhanced pay above the statutory rate.
Maternity & Sick Pay Calculator
Calculate statutory maternity pay (SMP) and sick pay (SSP) entitlements for 2026/27.
SMP 2026/27: £194.32/wk (weeks 7–39) or 90% of AWE if lower. SSP 2026/27: £123.25/wk or 80% of AWE if lower, for up to 28 weeks. No minimum earnings threshold from 6 April 2026.
Statutory Maternity Pay 2026/27
SMP is paid for up to 39 weeks to eligible employees who have been continuously employed for at least 26 weeks by the 15th week before the baby’s due date, and who earn at least the Lower Earnings Limit (£129 per week in 2026/27).
For the first six weeks, SMP is paid at 90% of your average weekly earnings with no cap. For the remaining 33 weeks, SMP is paid at the lower of 90% of your average weekly earnings or the flat rate of £194.32 per week. Most employees earning above approximately £216 per week receive the flat rate for weeks 7–39. SMP is treated as earnings and is subject to income tax and National Insurance.
Statutory Sick Pay 2026/27
SSP is paid at £123.25 per week for up to 28 weeks. Crucially, from 6 April 2026 under the Employment Rights Act 2025, there is no longer a minimum earnings threshold to qualify for SSP, and it is now payable from your first day of sickness — the previous three waiting days rule has been abolished. SSP is taxable and subject to National Insurance in the same way as regular pay.
SSP is a statutory minimum. Many employers offer contractual sick pay at full salary for a defined period (commonly 3–6 months), reverting to SSP thereafter. Always check your employment contract for the enhanced sick pay policy that applies to you.
Shared Parental Leave and Pay
If you and your partner both qualify, you can share up to 50 weeks of leave and 37 weeks of Shared Parental Pay between you after the first two weeks of compulsory maternity leave. Shared Parental Pay is paid at the same rate as SMP weeks 7–39: the lower of 90% of average weekly earnings or £194.32 per week. This gives families much more flexibility about who takes time off and when.
Frequently Asked Questions
Average weekly earnings for SMP are based on the eight weeks of pay immediately before the Qualifying Week (the 15th week before the due date). If you received a bonus, pay rise, or irregular earnings during this period, it will affect your SMP calculation — higher bonuses in this window increase your first six weeks of SMP.
Yes, on Keeping in Touch (KIT) days — you can work up to 10 days during maternity leave without losing SMP for that week. You are paid your normal daily rate for KIT days, and SMP continues. Shared Parental Leave allows up to 20 Shared Parental Leave in Touch (SPLIT) days in addition to KIT days.
HMRC pays SMP directly if your employer becomes insolvent and is unable to pay. You must apply to HMRC with your employer’s SMP1 form and evidence of the insolvency. The payment comes directly from the government at the statutory rate.
Yes. Holiday entitlement continues to accrue during sick leave, including periods when you receive SSP. You are entitled to carry over accrued holiday if illness prevents you taking it during the leave year.
SMP and SSP are both taxable income. If your maternity leave spans two tax years, your total income in each year will be reduced, which may mean you pay less tax overall and may be due a refund. Our Income Tax Calculator can model your reduced income during maternity leave. Enhanced maternity pay from your employer above the statutory rate is also taxable. See our Take-Home Pay Calculator for net pay estimates on any income level.
Enter your salary and select whether you are calculating statutory maternity pay (SMP), shared parental pay (ShPP), statutory sick pay (SSP), or maternity pay based on your employer’s enhanced policy. For SMP, you receive 90% of average weekly earnings for the first six weeks and then the flat statutory rate (or 90% if lower) for up to 33 more weeks. SSP is a flat weekly amount paid by your employer when you are off sick for more than three consecutive days, up to 28 weeks. Both SMP and SSP are taxable and subject to NI. The calculator shows your weekly and monthly statutory payments, and compares them to your normal take-home to help plan finances during leave.
Important Information
This calculator is provided for general information and planning purposes only. It does not constitute financial or tax advice and should not be relied upon as such. Figures are indicative estimates based on simplified, publicly available criteria and stated assumptions. Actual results depend on your full circumstances. See our Disclaimer for further information.