Statutory maternity, paternity and shared parental pay — what each one pays
Quick answer: Four statutory schemes give parents paid time off after a child arrives: Statutory Maternity Pay, Statutory Paternity Pay, Statutory Adoption Pay and Shared Parental Pay.
Four statutory schemes give parents paid time off after a child arrives: Statutory Maternity Pay, Statutory Paternity Pay, Statutory Adoption Pay and Shared Parental Pay. All cap at the same £187.18 weekly standard rate (2025/26).
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Primary source: https://www.gov.uk/maternity-pay-leave
Statutory Maternity Pay (SMP)
SMP is paid by the employer (and reclaimed from HMRC) for 39 weeks. The first 6 weeks are at 90% of your average weekly earnings; weeks 7–39 are at the lower of £187.18 or 90% of your earnings.
Qualifying conditions: 26 weeks' continuous employment by the 15th week before the due date, and average weekly earnings of at least £125 (Lower Earnings Limit for NI). If you do not qualify for SMP, the DWP's Maternity Allowance pays the same standard rate.
Statutory Paternity Pay (SPP)
Up to 2 weeks at £187.18 (or 90% of weekly earnings if lower). From April 2024, fathers and second parents can split this into two non-consecutive 1-week blocks, taken at any point in the baby's first year, with shorter notice.
Same qualifying conditions as SMP: 26 weeks' service by the 15th week before the due date, earnings ≥ £125/week.
Shared Parental Leave and Pay (SPL / ShPP)
If both parents qualify, they can convert the mother's unused statutory maternity leave (up to 50 weeks) and pay (up to 37 weeks) into Shared Parental Leave to be taken by either parent in up to 3 separate blocks.
Shared Parental Pay is paid at the £187.18 standard rate for whichever weeks are taken (no equivalent of the SMP first-6-weeks-at-90%). It is most useful when the higher earner takes blocks of leave that would otherwise be unpaid.
Adoption pay (SAP) mirrors SMP: 39 weeks at the same rates and structure, plus the option to share with a partner through SPL/ShPP.
Common questions
- Do statutory pay rates rise each year?
- Yes — they are uplifted every April in line with CPI. The 2025/26 standard rate of £187.18 has been in force since 6 April 2025; the 2026/27 figure is set by Statutory Instrument and published on gov.uk.
- Is statutory parental pay taxable?
- Yes — like normal wages, it is subject to Income Tax and National Insurance. Your tax code continues to apply.
- What if my employer offers more (enhanced) pay?
- Many employers offer enhanced contractual pay (e.g. full pay for the first 12 weeks). These contractual arrangements override the statutory minimum, but you cannot get less than the statutory entitlement.