SMP, SPP, Shared Parental Leave & KIT Days — updated for April 2026
What would you like to calculate?
£
I qualify for Statutory Maternity Pay (SMP)
Turn off if you are self-employed or don't meet the earnings threshold (£129/week)
My employer offers enhanced maternity pay
Some employers top up SMP — enter the enhanced amount below
£
New from 6 April 2026: Paternity leave is now a day-one right — no minimum service required to take the leave. However, Statutory Paternity Pay (SPP) still requires 26 weeks' continuous service and earnings of at least £129/week. You can now take your 2 weeks as two separate one-week blocks at any point within the first 52 weeks of your child's life.
£
I have 26+ weeks continuous service
Required to receive Statutory Paternity Pay (SPP)
Shared Parental Leave (SPL) lets eligible parents share up to 50 weeks of leave and 37 weeks of Statutory Shared Parental Pay (ShPP) between them. The mother must first curtail their maternity leave to create a pot of leave to share. Both parents must meet eligibility requirements.
£
£
Total SMP
£0
over 39 weeks
Weeks 1–6
£0
90% of earnings
Weeks 7–39
£0
Flat rate / 90%
Key dates
Keep In Touch (KIT) days
0
KIT days planned
10
KIT days remaining
10
Maximum allowed
What are KIT days? Keep In Touch days allow you to work up to 10 days during maternity leave without losing your SMP entitlement. You are paid your normal daily rate ON TOP of your SMP for those days. KIT days must be agreed with your employer — they cannot be forced.
Week-by-week breakdown (first 12 weeks shown)
Week
Type
Gross SMP
Notes
Weeks 13–39 continue at the flat rate of £194.32/week (or 90% of your earnings if lower).
Total SPP
£0
over 2 weeks
Weekly rate
£0
per week
Leave window
52
weeks to use leave
Shared leave pot
0 wks
available to share
Paid weeks to share
0 wks
at £194.32/week
ShPP per week
£0
lower earner's rate
Important: This calculator is for guidance only. SMP is based on your Average Weekly Earnings (AWE) calculated over an 8-week reference period — this calculator uses your annual salary as an approximation. Actual SMP may differ if your pay varies, you received bonuses, or you had salary sacrifice arrangements during the reference period. Always confirm your entitlement with your employer or HMRC. Rates are current for 2026/27 (from 6 April 2026).
Having a baby is one of the biggest financial changes you'll face. Statutory Maternity Pay (SMP) is the legal minimum your employer must pay you during maternity leave — 90% of your average weekly earnings for the first 6 weeks, then £194.32 per week (or 90% of your earnings if lower) for the next 33 weeks. Statutory Paternity Pay (SPP) allows partners to take up to 2 weeks at the same flat rate. From April 2026, paternity leave became a day-one right under the Employment Rights Act 2025 — meaning partners can take leave from their very first day of employment, though the pay still requires 26 weeks' service. Shared Parental Leave lets couples split up to 50 weeks of leave and 37 weeks of pay between them. Use this free calculator to plan your finances before, during and after parental leave.
SMP is paid for 39 weeks in two phases. For the first 6 weeks, you receive 90% of your Average Weekly Earnings (AWE) with no upper cap. For weeks 7 to 39, you receive either £194.32 per week or 90% of your AWE — whichever is lower. Your AWE is calculated using your gross earnings over the 8-week period ending on the last payday before the 15th week before your due date. This means bonuses or pay rises received in that period can increase your first 6 weeks of SMP. SMP is subject to income tax and National Insurance deductions — it is treated as normal earnings for tax purposes.
Do I qualify for Statutory Maternity Pay?
To qualify for SMP you must: have been continuously employed by the same employer for at least 26 weeks by the end of the 15th week before your due date; earn at least £129 per week (the Lower Earnings Limit for 2026/27) on average; still be employed when your SMP starts; and give your employer at least 28 days' notice of when you want SMP to start, along with proof of pregnancy (your MATB1 form). If you don't qualify for SMP — for example because you're self-employed or haven't worked long enough — you may be eligible for Maternity Allowance instead, which is paid by the government at the same rate for up to 39 weeks.
What is paternity leave and who can take it?
Paternity leave allows the partner of a mother (or co-adopter) to take up to 2 weeks off work around the birth or adoption of a child. From 6 April 2026, paternity leave became a day-one employment right under the Employment Rights Act 2025 — meaning there is no minimum service requirement to take the leave. However, Statutory Paternity Pay (SPP) still requires 26 weeks' continuous service and average earnings of at least £129/week. SPP is paid at £194.32 per week or 90% of average earnings, whichever is lower. The 2 weeks can now be taken as two separate one-week blocks at any point within the first 52 weeks of the child's life.
What are KIT days and how do they work?
Keep In Touch (KIT) days allow you to work up to 10 days during maternity leave without losing your SMP entitlement for that week. On KIT days, your employer pays you your normal daily rate — and you still receive your SMP for that week on top. KIT days must be agreed between you and your employer — neither side can insist on them. They are useful for attending key meetings, training events, or staying up to date with developments at work. Taking more than 10 KIT days ends your maternity pay entitlement.
What is Shared Parental Leave?
Shared Parental Leave (SPL) allows eligible parents to share up to 50 weeks of leave and 37 weeks of Statutory Shared Parental Pay (ShPP) between them. To use SPL, the mother must first curtail (end early) their maternity leave, creating a pot of remaining leave that can be shared. Both parents must be employed and meet separate eligibility criteria. ShPP is paid at £194.32 per week or 90% of average earnings, whichever is lower — the same rate as SMP's flat rate and SPP. Leave can be taken in blocks and the parents can even be on leave at the same time, though they cannot receive double pay simultaneously.
What is Maternity Allowance?
Maternity Allowance (MA) is a government benefit for people who don't qualify for SMP — typically the self-employed, recently employed workers, or those whose earnings are too low. To qualify, you must have been employed or self-employed for at least 26 weeks in the 66 weeks before your due date, and have average weekly earnings of at least £30. MA is paid at £194.32 per week (or 90% of your average earnings if lower) for up to 39 weeks, paid directly by the Department for Work and Pensions (DWP). Unlike SMP, Maternity Allowance is not taxable.
Can I take annual leave during maternity leave?
Yes — your holiday entitlement continues to accrue throughout your maternity leave, including the unpaid weeks. You cannot take annual leave and maternity leave at the same time, but you can attach annual leave to the beginning or end of your maternity leave to extend your time off. This is a popular way to bridge the gap between the end of paid SMP and returning to work. Any unused holiday accrued during maternity leave that you cannot take before the end of the leave year must be carried over — your employer cannot require you to lose it.