Maternity, Paternity & Shared Parental Pay UK: Rules & Rates
Understand UK maternity, paternity, and shared parental pay rules and confirmed statutory rates. Learn about eligibility, timelines, and worked pay examples to plan your family budget.
Maternity, Paternity & Shared Parental Pay UK: Rules, Rates & Examples
Introduction
Preparation for a baby is not simply about buying prams and decorating the nursery — you also need to plan your household finances. Taking time away from work translates into changes to your monthly take-home pay, and statutory entitlements can be confusing to calculate.
The good news: the UK has structured, statutory rules regarding maternity, paternity, and shared parental pay. Understanding the confirmed government rates helps you budget effectively and make the best decisions for your family.
This guide explains the rules in plain English: who is eligible, how much you will receive, and key deadlines, backed by official GOV.UK figures.
Confirmed Statutory Rates at a Glance
| Entitlement | 2025/26 Rate | 2026/27 Rate | Notes |
|---|---|---|---|
| First 6 Weeks (SMP) | 90% of average earnings | 90% of average earnings | No statutory upper cap |
| Next 33 Weeks (SMP / ShPP) | £187.18 / week | £194.32 / week | Or 90% of earnings if lower |
| Statutory Paternity Pay (SPP) | £187.18 / week | £194.32 / week | Up to 2 weeks |
| Qualifying Earnings Threshold (LEL) | £125.00 / week | £129.00 / week | Must earn at or above before tax |
(Sources: GOV.UK "Rates and thresholds for employers 2025 to 2026" & DWP Statutory Payment Uprating).
1. Statutory Maternity Pay (SMP): Up to 39 Weeks
Who Qualifies?
To qualify for Statutory Maternity Pay (SMP), you must:
- Be employed by your employer under a contract of employment (not self-employed).
- Earn at least the Lower Earnings Limit (£125/week in 2025/26, £129/week in 2026/27 gross) averaged over the 8-week relevant calculation period.
- Have worked continuously for the same employer for at least 26 weeks up to the 15th week before your expected week of childbirth ("qualifying week").
- Give at least 28 days' notice and submit proof of pregnancy (the MAT B1 certificate issued by your midwife or GP).
How Much Do You Receive?
- First 6 weeks: 90% of your average weekly gross earnings (with no upper monetary limit).
- Next 33 weeks: £187.18 a week (2025/26) or £194.32 a week (2026/27), or 90% of your average weekly earnings, whichever is less.
- Remaining 13 weeks (up to 52 weeks statutory maternity leave): Unpaid.
[!NOTE] SMP is treated as taxable earnings and is subject to standard PAYE Income Tax and Class 1 National Insurance deductions.
2. Statutory Paternity Pay (SPP): Up to 2 Weeks
Who Qualifies?
You may qualify for SPP if you are the biological father, partner, spouse, or civil partner of the mother, or an intended parent via adoption or surrogacy.
You must meet the same 26-week continuous service requirement and meet the average earnings threshold of at least £125/week (£129/week in 2026/27).
How Much Do You Receive?
SPP is paid for either 1 or 2 consecutive weeks (or since April 2024, in two separate 1-week blocks within the first 52 weeks of birth) at:
- £187.18 per week (2025/26) / £194.32 per week (2026/27), or
- 90% of average weekly earnings, whichever is lower.
3. Shared Parental Leave & Pay (ShPP)
Shared Parental Leave (SPL) allows eligible parents to share up to 50 weeks of leave and up to 37 weeks of statutory pay between them.
- To take SPL, the birth mother must end ("curtail") her maternity leave/pay early.
- Both parents must satisfy the employment and earnings tests.
- Statutory Shared Parental Pay (ShPP) is paid at £187.18/week (2025/26) or £194.32/week (2026/27), or 90% of average earnings if lower.
- Leave can be taken in up to three separate discontinuous blocks during the child's first year.
Worked Examples
Example 1: Maternity Pay (2025/26 Rates)
Sarah earns £500 per week gross (£26,000/year):
- Weeks 1 to 6: 90% of £500 = £450.00 / week (£2,700 total).
- Weeks 7 to 39 (33 weeks): Statutory flat rate = £187.18 / week (£6,176.94 total).
- Total Gross SMP: £8,876.94 across 39 weeks.
Example 2: Maternity Pay (2026/27 Rates)
Under the 2026/27 rates (£194.32/week):
- Weeks 1 to 6: 90% of £500 = £450.00 / week (£2,700 total).
- Weeks 7 to 39 (33 weeks): Statutory flat rate = £194.32 / week (£6,412.56 total).
- Total Gross SMP: £9,112.56 across 39 weeks (+£235.62 increase).
Official Sources & Citations
- Statutory Maternity, Paternity, and Adoption Pay Rates:
- Source: GOV.UK Guidance - Rates and thresholds for employers 2025 to 2026 (Effective 6 April 2025). Confirmed £187.18 weekly rate and £125.00 LEL.
- Source: GOV.UK - Department for Work and Pensions (DWP) Proposed Benefit and Pension Rates 2026 to 2027 (Effective 6 April 2026). Confirmed statutory payment uprating to £194.32 weekly rate and £129.00 LEL.
- Statutory Paternity Leave Amendment Regulations:
- Source: UK Statutory Instruments (Flexible Paternity Leave provisions enacted April 2024, enabling split 1-week blocks across 52 weeks).
Verification Notice:
- Verified figures: Statutory weekly rates (£187.18 for 2025/26; £194.32 for 2026/27), initial 6-week 90% calculation, and earnings thresholds (£125/£129) are fully verified against published GOV.UK guidance.
- Contractual / Enhanced Pay: Many employers offer occupational schemes that exceed statutory minimums (e.g., 6 months full pay). Check your employment contract or staff handbook for company-specific enhancements.