UK Maternity / Sick Pay Calculator 2026/27
Maternity / Sick Pay Calculator
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2026/27 rate: £187.18 per week (or 90% of average weekly earnings if lower)
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2026/27 rate: £187.18 per week (or 90% of average weekly earnings if lower)
Calculate reduced pay during maternity or sick leave
2026/27 rate: £187.18 per week (or 90% of average weekly earnings if lower)
The Maternity and Sick Pay Calculator shows your take-home pay during periods of reduced earnings, including Statutory Maternity Pay (SMP), Statutory Sick Pay (SSP), or enhanced employer pay schemes. Enter the amount you will actually receive — whether that is the statutory flat rate or your employer's enhanced amount — to see your net pay after tax.
Statutory Maternity Pay in 2026/27 is paid for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then £187.18 per week (or 90% of average weekly earnings if lower) for weeks 7–39. You qualify if you have worked for your employer for at least 26 weeks and earn at least £123 per week (the Lower Earnings Limit). Statutory Sick Pay is £116.75 per week for up to 28 weeks, qualifying on 4 or more consecutive days of absence.
Both SMP and SSP are taxable income. Income tax and National Insurance are deducted by your employer through PAYE before payment, exactly as they would be on your regular wages. If you receive only the flat-rate SMP (£187.18/week = £9,733/year) and have no other income in the tax year, you would pay no income tax at all as the amount falls below the personal allowance of £12,570.
SMP is paid for up to 39 weeks: 90% of your average weekly earnings for the first 6 weeks, then the flat weekly SMP rate (£187.18/week in 2026/27) or 90% of average weekly earnings if lower, for the remaining 33 weeks. You qualify if you have worked for your employer for at least 26 weeks and earn at least £123/week.
SSP is £116.75 per week for 2026/27, paid by your employer for up to 28 weeks. You qualify if you earn at least £123/week (the Lower Earnings Limit) and have been off sick for 4 or more consecutive days including weekends.
Yes, both SMP and SSP are taxable income and subject to National Insurance in the same way as regular wages. Your employer deducts income tax and NI through PAYE before paying you.
Yes. Many employers offer enhanced maternity or sick pay above the statutory minimum. Check your employment contract. Enhanced pay is treated as normal employment income for tax purposes.
During the paid period of maternity leave, both you and your employer typically continue pension contributions based on your normal full salary, not the reduced SMP rate. Check your pension scheme rules for the exact terms.