Maternity & sick pay
Taking time off on statutory pay? Estimate what you'd receive and how it compares with your normal earnings over the same period.
Your situation
Payment schedule
How Statutory Maternity Pay is worked out in 2026/27
SMP runs in two acts across 39 weeks. The first six weeks pay 90% of your average weekly earnings with no cap at all, which is the generous bit almost nobody realises exists. The remaining 33 weeks pay £194.32 a week, or 90% of your earnings if that's lower. Maternity leave itself can run 52 weeks, so the final 13 are unpaid unless your employer offers more. To qualify you need average earnings of at least £129 a week and 26 weeks of service by the qualifying week; miss those and Maternity Allowance becomes the fallback.
What that means on £32,000
On a £32,000 salary the six opening weeks pay £553.85 each, £3,323 in total. The 33 capped weeks add £6,413, taking statutory pay to £9,736 across the 39 weeks. Normal pay over the same stretch would have been £24,000, so the shortfall is a little over £14,000, and it lands unevenly: month one feels close to normal, then income drops by nearly two thirds. Budgeting for the shape of the fall matters as much as the total, and both are gross figures, since tax and NI still apply through payroll. Many employers top SMP up, so check your contract before assuming the floor is the ceiling.
Statutory Sick Pay runs on smaller numbers
SSP pays £123.25 a week in 2026/27, or 80% of average weekly earnings where that's lower, for up to 28 weeks. Against a £32,000 salary that replaces about a fifth of normal pay, which is why any period of serious illness deserves a look at your employer's occupational sick scheme and any income protection you hold. Planning around a lower-income stretch, for any reason? The take-home pay calculator shows what reduced hours would pay, the pro-rata calculator handles a phased return, and if the time off ends in a role disappearing altogether, the redundancy calculator covers that ground properly.
Common questions
How much is Statutory Maternity Pay in 2026/27?
For the first 6 weeks you receive 90% of your average weekly earnings, then up to 33 more weeks at the lower of £194.32 a week or 90% of your earnings. The calculator shows all 39 weeks, before tax and National Insurance.
Is maternity and sick pay taxed?
Yes. Statutory Maternity Pay and Statutory Sick Pay are paid through PAYE, so Income Tax and National Insurance still apply if your earnings across the year are high enough.
How much is Statutory Sick Pay?
Statutory Sick Pay is £123.25 a week for 2026/27, payable for up to 28 weeks while you remain too unwell to work and meet the qualifying conditions.
These results are estimates for general information only and are not financial advice. Check every figure yourself and seek appropriate advice from a qualified professional before making any decision. Read the full disclaimer.