Maternity, Paternity & Shared Parental Pay UK 2025/26: Rules & Examples

Having a baby is expensive before it even arrives. But the thing that catches most people out isn't the pram or the cot. It's the drop in income when one or both parents take time off work.

The UK has statutory rules for maternity, paternity, and shared parental pay. They're not generous by European standards, but they're predictable, and knowing the numbers in advance makes budgeting much easier.

Here's what you're actually entitled to in 2025/26, with worked examples so you can see real figures.

Statutory Maternity Pay (SMP)

Who qualifies

You can get SMP if you:

• Are employed (not self-employed)
• Have worked for the same employer for at least 26 weeks by the end of the 15th week before your due date (the "qualifying week")
• Earn at least £125 a week on average over the 8-week period ending with the qualifying week
• Give your employer proper notice and provide a MAT B1 form

If you're self-employed, you can't get SMP, but you may be able to claim Maternity Allowance instead. Details on GOV.UK.

How much you get

SMP runs for up to 39 weeks:

Period	Rate
First 6 weeks	90% of your average weekly earnings (no cap)
Weeks 7-39	£184.03/week or 90% of earnings, whichever is lower

That drop at week 7 is where it hits. If you're earning £500 a week, you go from £450 to £184.03 overnight. SMP is taxable and subject to National Insurance.

The remaining 13 weeks of maternity leave (weeks 40-52) are unpaid, though your employer may offer an enhanced maternity package on top of the statutory minimum.

Worked example

Emma earns £500 a week (£26,000 a year).

• Weeks 1-6: 90% of £500 = £450/week
• Weeks 7-39: £184.03/week (lower than 90% of her earnings)

Total SMP over 39 weeks: (6 x £450) + (33 x £184.03) = £8,772.99

Before tax and NI. Her actual take-home will be lower.

Statutory Paternity Pay (SPP)

Who qualifies

You can get SPP if you're the father, the mother's partner, or an intended parent (adoption/surrogacy). The rules mirror maternity: 26 weeks' continuous employment by the qualifying week, and average earnings of at least £125/week.

Full eligibility details on GOV.UK.

How much you get

SPP is the lower of:

• £184.03/week, or
• 90% of your average weekly earnings

You can take 1 or 2 weeks. The leave must be taken within 56 days of the birth (or placement for adoption). SPP is taxable and subject to NI.

Two weeks at £184.03 gives you £368.06 total. If your normal weekly take-home is significantly higher, plan for the shortfall.

ACAS has useful guidance on how to arrange your leave dates.

Shared Parental Leave and Pay (SPL/ShPP)

This is the one a lot of people don't know about. Shared Parental Leave lets parents split up to 50 weeks of leave and 37 weeks of pay between them. It's flexible: you can take it in blocks, at the same time, or in turns, any time during the baby's first year.

How it works

The birth parent must "curtail" (cut short) their maternity leave. Whatever weeks remain unused get converted into a shared pot that either parent can draw from.

Both parents need to meet employment and earnings tests. The pay rate is the same as SMP from week 7 onwards: £184.03/week or 90% of earnings, whichever is lower. ShPP is taxable and subject to NI.

Worked example

Alex earns £400/week. Jamie earns £300/week. Alex takes the first 12 weeks of maternity leave, then they split the remaining shared parental leave roughly 50/50.

• Weeks 1-6 (Alex, maternity): 90% of £400 = £360/week
• Weeks 7-12 (Alex, maternity): £184.03/week
• Weeks 13 onwards (split): both receive £184.03/week during their blocks of leave

This way both parents get meaningful time with the baby while keeping some income coming in. The trade-off is that total household income drops more than if only one parent took leave.

Full details on GOV.UK.

Key dates to remember

• Maternity leave can start up to 11 weeks before the due date
• Paternity leave must be taken within 56 days of the birth
• Shared parental leave must be taken within the baby's first year

Use the official maternity and paternity calculator to confirm your specific dates and entitlements.

What your employer might add

The statutory amounts above are the legal minimum. Many employers offer enhanced packages, especially for maternity. Some pay full salary for the first 3 or 6 months. Others top up SPP beyond the statutory rate.

Check your employment contract or staff handbook. If your employer offers an enhanced scheme, the financial picture looks very different.

Planning the budget

Work out your household income during leave before the baby arrives. Take your current monthly take-home, replace it with the statutory amounts above, and see what the gap looks like. Then figure out how to cover it: savings, reduced spending, or a combination.

Knowing the exact numbers takes the guesswork out. You won't be scrambling to check bank balances when you should be sleeping (or trying to).