Statutory pay
Maternity, Sick Pay & Paternity Calculator
Calculate your statutory maternity pay (SMP), statutory sick pay (SSP), or statutory paternity pay (SPP). See week-by-week estimates after tax and National Insurance.
Frequently Asked Questions
- How much is statutory maternity pay?
- The first 6 weeks are paid at 90% of your average weekly earnings (no cap). The remaining 33 weeks are paid at the lower of 90% of average weekly earnings or the flat rate (£194.32 per week for 2026/27).
- How long is statutory sick pay?
- Up to 28 weeks at £123.25 per week, or 80% of your average weekly earnings if that is lower (2026/27). From April 2026 SSP is payable from the first day of sickness, with no lower earnings limit, on days you would normally work.
- Do I pay tax on statutory maternity pay?
- Yes, SMP is subject to PAYE income tax and National Insurance in the same way as normal earnings. Your employer deducts tax and NI before paying you.
- Can my employer pay more than the statutory minimum?
- Yes, many employers offer enhanced maternity, paternity, or sick pay above the statutory rates. Check your contract or staff handbook for your employer’s policy.
What this statutory-pay estimate covers
This tool helps you estimate the statutory layer of maternity, sick, and paternity pay after PAYE and NI, but real employer policies can still add or replace enhanced amounts.
- Useful for week-by-week statutory planning rather than contract interpretation
- Shows how PAYE still affects statutory payments
- Best paired with your contract or staff handbook when enhanced pay may apply
Helpful guides around statutory pay
These are useful when the statutory-pay result leads back to a payslip question or a deduction you need to interpret.