Statutory maternity, paternity and shared parental pay — what each one pays

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.

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.

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.