(Featuring the Very Updated 2025/2026 SMP Rates)
Nothing brings joy to the office quite like an employee announcing a new arrival — and nothing brings a tiny flutter of panic to payroll quite like the words:
“Can you work out my maternity pay?”
Deep breaths.
Yes, parental pay is basically the alphabet soup of payroll (SMP, SPP, SAP, SPL… help), but once you know the rules, it’s completely manageable — and dare I say it, even a little satisfying.
(Or maybe that’s just me…)
Let’s break it down, starting with the big one.
🍼 Statutory Maternity Pay (SMP) 2025/2026
Here’s the fresh-off-the-press version for the 2025/2026 tax year — in plain English:
How long is SMP paid for?
SMP lasts up to 39 weeks.
That’s 9 months of payments — not to be confused with the 9 months of sleepless nights that follow.
How is it calculated?
- First 6 weeks:
👉 90% of your average weekly earnings (AWE) before tax - Remaining 33 weeks:
👉 The flat rate of £187.18 per week or
👉 90% of your AWE, whichever is lower
Yes, lower. Because the government enjoys keeping us humble.
Is tax and National Insurance deducted?
Of course it is!
HMRC would never miss a party.
SMP is taxed just like normal wages.
Who pays SMP?
Your employer does.
But don’t worry — they can reclaim most (or all) of it back from HMRC.
A rare and beautiful moment where everyone wins.
📝 Finding Out Your Entitlement
Here’s how employees (and employers!) can check the correct amounts:
✔ Check eligibility
Employees must meet certain criteria around length of service, earnings, and notice periods — not everyone automatically qualifies.
✔ Use the GOV.UK maternity pay calculator
Perfect for taking the guesswork out of SMP.
(It also saves you from doing maths before coffee.)
✔ Check the entitlement tables on GOV.UK
HMRC provides date-based tables so you know exactly which week counts as what.
It’s very organised — surprisingly so.
👨👩👦 What About Paternity & Adoption Leave?
To keep things simple:
Statutory Paternity Pay (SPP):
- One or two weeks (now can be taken separately!)
- Paid at £187.18 per week or 90% of earnings (whichever is lower)
Statutory Adoption Pay (SAP):
The same structure as maternity pay:
- First 6 weeks at 90% of earnings
- Remaining 33 weeks at £187.18 or 90% (lower)
And yes, all of these are subject to tax and NI too.
It’s the HMRC way.
❤️ The Love Payroll Bit
Parental pay is one of those payroll tasks that looks sweet and simple… until you’re knee-deep in eligibility tests, average earnings calculations, and reclaim forms.
At Love Payroll, we handle all the:
✔ SMP/SPP/SAP calculations
✔ Eligibility checks
✔ Reclaim processes
✔ RTI submissions
✔ “Do they qualify for this?” questions
You get peace of mind.
Your employee feels supported.
And no one cries — not even the baby.
(Well… we can’t promise that last part.)
