yCalculator

Maternity and Paternity Pay Calculator

Last updated: April 2026

Pay Type

Employee and Leave Details

Calculated from the 8 weeks of pay before the 15th week before the due date.

£

39 weeks

Small employer?

If your employer NI bill in the previous tax year was under £45,000, you are a small employer and can reclaim 103%.

Weekly Breakdown

Weeks 1-6: £450.00/week x 6£2,700.00
Weeks 7-39: £187.18/week x 33£6,176.94
Total SMP£8,876.94

Employer Cost

Total SMP paid£8,876.94
HMRC reclaim (103%)£9,143.25
Net employer cost-£266.31

As a small employer you reclaim 103% of statutory pay, so HMRC pays you more than you paid out.

About this calculator

The Maternity and Paternity Pay Calculator helps employers and employees estimate statutory family leave pay and employer reclaim amounts. It is useful for payroll planning, employee conversations, cash-flow forecasts, and checking the difference between statutory and contractual pay. Use this expanded guide when you need more than a quick result. It explains the assumptions behind the Maternity and Paternity Pay Calculator, the records to gather, and the decisions the estimate can support. It is especially useful for employers, payroll teams, and employees estimating statutory family pay and planning cash flow. The strongest use of the page is scenario comparison: change one input at a time, compare the output, and keep a note of which assumption changed.

Maternity and Paternity Pay Calculator calculation method

The calculator uses average weekly earnings, statutory weekly rate assumptions in the calculator, leave type, and leave duration. For maternity pay it models the higher-rate weeks followed by statutory-rate weeks. For paternity it estimates eligible statutory weeks and employer reclaim. The calculator result depends on the quality of the inputs and on the rule set or formula selected in the calculator above. For practical use, treat the output as a structured estimate: start with the core inputs, review the main outputs, then test the decision points that matter most to your situation. Key decisions include what statutory pay may be due, how much the employer may reclaim, whether contractual enhancement applies separately.

  • higher-rate maternity pay = average weekly earnings x 90%
  • statutory weekly pay = lower of statutory rate and 90% of AWE where applicable
  • employer reclaim = statutory pay x reclaim percentage
  • better estimate = accurate inputs + correct rule set + realistic assumptions
  • scenario difference = revised result - original result

How to use the Maternity and Paternity Pay Calculator

  1. Gather the main inputs first: average weekly earnings, leave type, leave start date.
  2. Check supporting records such as employee earnings record and MATB1 or notice evidence before entering final figures.
  3. Enter a realistic base case using current documents, not best-case expectations.
  4. Review the main outputs: weekly statutory pay, total statutory pay, employer reclaim.
  5. Run a conservative case with less favourable timing, rates, costs, or returns.
  6. Compare the result with GOV.UK statutory maternity pay and paternity pay employer guidance where rules, rates, or reporting duties matter.
  7. Save the inputs and calculation date so you can update the estimate when circumstances change.
  8. Gather the main inputs first: average weekly earnings, leave type, leave start date.
  9. Check supporting records such as employee earnings record and MATB1 or notice evidence before relying on a final number.
  10. Enter one realistic scenario first, using conservative assumptions where the future is uncertain.
  11. Review the main outputs: weekly statutory pay, total statutory pay, employer reclaim.
  12. Run at least one alternative scenario so you can see which input changes the answer most.
  13. Compare the result with GOV.UK statutory maternity pay and paternity pay employer guidance or the relevant contract, bill, statement, or professional document.
  14. Keep the calculation date and assumptions with your notes so you can revisit the estimate when rates, rules, or circumstances change.

Worked example

Statutory maternity pay estimate

Input: Average weekly earnings GBP 600 and 39 paid weeks.

Calculation: The first 6 weeks are estimated at 90% of AWE, then remaining statutory weeks use the statutory-rate logic.

Result: The calculator separates employee pay from employer reclaim.

Small employer reclaim scenario

Input: Employer qualifies for small employer relief.

Calculation: The calculator applies the higher reclaim percentage used in the logic.

Result: The employer cash-flow cost may be lower than the gross statutory pay.

Contractual enhancement scenario

Input: Contract gives 12 weeks full pay before statutory pay.

Calculation: The calculator estimates statutory pay only; enhancement must be added separately.

Result: Payroll should compare statutory minimum with contractual entitlement.

Before you rely on the result

The Maternity and Paternity Pay Calculator is most useful when it is treated as a structured estimate rather than a final decision. It can organise the arithmetic, but it cannot verify bank data, contracts, tax status, crypto exchange records, funding terms, investor documents, or future market conditions.

Use the result to decide what to check next. For business and tax topics, the supporting documents often matter as much as the headline number.

InputWhy it mattersWhat to check
average weekly earningsThis input changes either the calculation amount, the classification, or the scenario result.Check the period, source document, units, tax year, and whether the value is final or estimated.
leave typeThis input changes either the calculation amount, the classification, or the scenario result.Check the period, source document, units, tax year, and whether the value is final or estimated.
leave start dateThis input changes either the calculation amount, the classification, or the scenario result.Check the period, source document, units, tax year, and whether the value is final or estimated.
weeks of leaveThis input changes either the calculation amount, the classification, or the scenario result.Check the period, source document, units, tax year, and whether the value is final or estimated.
small employer statusThis input changes either the calculation amount, the classification, or the scenario result.Check the period, source document, units, tax year, and whether the value is final or estimated.

How to interpret the output

Read the output as a set of decision signals. A low ratio, high cost, short runway, large tax estimate, or long payback period does not automatically decide the issue, but it tells you which assumption deserves attention first.

weekly statutory pay
Use this output alongside the other figures. Finance results are easiest to misuse when one attractive number is separated from timing, risk, tax, fees, or cash-flow pressure.
total statutory pay
Use this output alongside the other figures. Finance results are easiest to misuse when one attractive number is separated from timing, risk, tax, fees, or cash-flow pressure.
employer reclaim
Use this output alongside the other figures. Finance results are easiest to misuse when one attractive number is separated from timing, risk, tax, fees, or cash-flow pressure.
net employer cost
Use this output alongside the other figures. Finance results are easiest to misuse when one attractive number is separated from timing, risk, tax, fees, or cash-flow pressure.
payment schedule
Use this output alongside the other figures. Finance results are easiest to misuse when one attractive number is separated from timing, risk, tax, fees, or cash-flow pressure.

Scenario checks worth running

A single calculation can hide risk. Run a base case, a conservative case, and an upside case. If the result changes dramatically after one small input change, that input is probably the assumption to validate before acting.

ScenarioChange to testWhat it shows
Base caseUse current evidence and current terms.Shows the expected result if nothing material changes.
Conservative caseUse higher costs, slower receipts, lower returns, or less favourable rates.Shows whether the decision still works with weaker assumptions.
Upside caseUse realistic improvements, not wishful thinking.Shows the possible benefit if the controllable parts improve.

Records to keep

Finance calculations are easier to defend when you can trace each figure back to a document. This is especially important for tax, investor, lender, payroll, crypto, and pension calculations.

employee earnings record
Keep this with the calculation so that the assumptions can be reviewed later. If it is estimated, label it clearly.
MATB1 or notice evidence
Keep this with the calculation so that the assumptions can be reviewed later. If it is estimated, label it clearly.
employment contract
Keep this with the calculation so that the assumptions can be reviewed later. If it is estimated, label it clearly.
payroll calendar
Keep this with the calculation so that the assumptions can be reviewed later. If it is estimated, label it clearly.
HMRC reclaim records
Keep this with the calculation so that the assumptions can be reviewed later. If it is estimated, label it clearly.

Common mistakes and edge cases

Most mistakes come from mixing periods, using gross and net figures together, ignoring fees, assuming rules are unchanged, or treating projections as guarantees.

Eligibility depends on employment, earnings, and notice rules.
Check this before using the result for borrowing, investing, tax reporting, employment decisions, pricing, or business planning.
Contractual maternity or paternity pay is separate from statutory minimums.
Check this before using the result for borrowing, investing, tax reporting, employment decisions, pricing, or business planning.
Average weekly earnings must be calculated for the correct reference period.
Check this before using the result for borrowing, investing, tax reporting, employment decisions, pricing, or business planning.
Statutory rates can change by tax year.
Check this before using the result for borrowing, investing, tax reporting, employment decisions, pricing, or business planning.

What to check before relying on the result

A useful Maternity and Paternity Pay Calculator result starts with the same evidence you would use if you were checking the answer manually. The calculator can organise the arithmetic, but it cannot know whether a payslip is final, a bill is estimated, a quote excludes fees, or a personal circumstance has changed since the last statement.

Before making a decision, compare the calculator result with the source document that controls the real outcome. For this topic, that usually means checking GOV.UK statutory maternity pay and paternity pay employer guidance. If there is a difference between the calculator and an official statement, contract, assessment, or professional advice, treat the official document as the stronger source.

employee earnings record
Use this as supporting evidence for the calculation. If it is out of date, estimated, or based on a different period, the calculator output may look precise while still being wrong for the decision.
MATB1 or notice evidence
Use this as supporting evidence for the calculation. If it is out of date, estimated, or based on a different period, the calculator output may look precise while still being wrong for the decision.
employment contract
Use this as supporting evidence for the calculation. If it is out of date, estimated, or based on a different period, the calculator output may look precise while still being wrong for the decision.
payroll calendar
Use this as supporting evidence for the calculation. If it is out of date, estimated, or based on a different period, the calculator output may look precise while still being wrong for the decision.
HMRC reclaim records
Use this as supporting evidence for the calculation. If it is out of date, estimated, or based on a different period, the calculator output may look precise while still being wrong for the decision.

Inputs that usually change the answer

The most important input is not always the largest number on the form. Sometimes a date, threshold, percentage, eligibility flag, or timing assumption changes the result more than the headline amount. This is why scenario testing is more useful than a single calculation.

InputWhy it mattersWhat to double-check
average weekly earningsIt feeds directly into the estimate or changes which rule is applied.Check the period, units, eligibility, and whether the figure is final or estimated.
leave typeIt feeds directly into the estimate or changes which rule is applied.Check the period, units, eligibility, and whether the figure is final or estimated.
leave start dateIt feeds directly into the estimate or changes which rule is applied.Check the period, units, eligibility, and whether the figure is final or estimated.
weeks of leaveIt feeds directly into the estimate or changes which rule is applied.Check the period, units, eligibility, and whether the figure is final or estimated.
small employer statusIt feeds directly into the estimate or changes which rule is applied.Check the period, units, eligibility, and whether the figure is final or estimated.

How to interpret the output

The output should be read as a decision aid, not just a number. For Maternity and Paternity Pay Calculator, the useful question is often what the result means for timing, affordability, eligibility, comparison, or next steps.

weekly statutory pay
Use this output alongside the other results rather than in isolation. A monthly amount, percentage, date, or payback figure can look acceptable until fees, timing, evidence, or eligibility conditions are added.
total statutory pay
Use this output alongside the other results rather than in isolation. A monthly amount, percentage, date, or payback figure can look acceptable until fees, timing, evidence, or eligibility conditions are added.
employer reclaim
Use this output alongside the other results rather than in isolation. A monthly amount, percentage, date, or payback figure can look acceptable until fees, timing, evidence, or eligibility conditions are added.
net employer cost
Use this output alongside the other results rather than in isolation. A monthly amount, percentage, date, or payback figure can look acceptable until fees, timing, evidence, or eligibility conditions are added.
payment schedule
Use this output alongside the other results rather than in isolation. A monthly amount, percentage, date, or payback figure can look acceptable until fees, timing, evidence, or eligibility conditions are added.

Scenarios worth comparing

A single estimate is a snapshot. A better approach is to save a base case, then adjust one assumption at a time. This shows whether the result is stable or whether a small change in timing, rate, usage, income, or cost creates a very different answer.

ScenarioChange one assumptionWhat the comparison shows
Base caseUse the best current evidence.Shows the result you would expect if nothing important changes.
Conservative caseUse lower income, higher cost, slower growth, or less favourable timing.Shows whether the decision still works with less optimistic assumptions.
Improved caseUse the realistic upside, such as lower cost, better rate, higher usage, or stronger evidence.Shows the potential benefit without treating it as guaranteed.

Common mistakes and edge cases

Most errors come from using the right formula with the wrong assumption. Dates can be counted differently, rates can change, official thresholds can move, and real bills or contracts often include conditions that a simple calculator cannot infer automatically.

Eligibility depends on employment, earnings, and notice rules.
Check this point before using the estimate for a payment, claim, purchase, application, employment decision, or health-related decision.
Contractual maternity or paternity pay is separate from statutory minimums.
Check this point before using the estimate for a payment, claim, purchase, application, employment decision, or health-related decision.
Average weekly earnings must be calculated for the correct reference period.
Check this point before using the estimate for a payment, claim, purchase, application, employment decision, or health-related decision.
Statutory rates can change by tax year.
Check this point before using the estimate for a payment, claim, purchase, application, employment decision, or health-related decision.

Next steps after calculating

Once you have a result, write down the key assumptions and compare them with GOV.UK statutory maternity pay and paternity pay employer guidance. If the number affects a deadline, tax return, benefit claim, employment issue, medical question, finance agreement, or major purchase, use the calculator as preparation for a more formal check.

For lower-stakes use, the next step may simply be comparing two or three scenarios. For higher-stakes use, the next step should be checking the official guidance, speaking to the relevant organisation, or getting qualified advice before acting.

Important edge cases

  • Eligibility depends on employment, earnings, and notice rules.
  • Contractual maternity or paternity pay is separate from statutory minimums.
  • Average weekly earnings must be calculated for the correct reference period.
  • Statutory rates can change by tax year.

Limitations and advice boundary

This guide is for general information only and is not employment, payroll, or tax advice. Tax rules, lender rules, market prices, pension rules, cryptoasset values, and business conditions can change. The calculator is for education and planning, not personalised advice. This guide is for general information only and is not employment, payroll, or tax advice. The calculator is designed to support understanding and planning, but it cannot verify documents, predict future rule changes, or account for every exception. Use it as an estimate and check the official source before acting where the result matters.

  • Check GOV.UK statutory maternity pay and paternity pay employer guidance where the result affects tax, payroll, borrowing, reporting, or a binding commercial decision.
  • Do not rely on a single scenario where rates, dates, fees, valuations, income, or costs may change.
  • Keep the records used for the inputs so the calculation can be updated or explained later.
  • Check GOV.UK statutory maternity pay and paternity pay employer guidance for current rules, rates, definitions, and eligibility where relevant.
  • Do not rely on a single scenario where income, costs, dates, rates, usage, or health circumstances may change.
  • Keep records of the inputs used so that the estimate can be reviewed later.

Frequently asked questions

Is the Maternity and Paternity Pay Calculator result guaranteed?

No. It is an estimate based on the inputs and calculator assumptions. Real outcomes can change because of tax rules, contracts, lender decisions, market prices, or business performance.

Should I use gross or net figures?

Use the figure requested by the calculator. Mixing gross and net values is one of the fastest ways to distort a finance result.

When should I get professional advice?

Get qualified advice where the result affects tax filing, legal obligations, employment status, investment decisions, lending, insolvency risk, or a major purchase.

Does this prove eligibility?

No. Eligibility depends on statutory rules, earnings, employment period, and notice.

Is contractual maternity pay included?

Only statutory pay is modelled unless the calculator has an input for enhancement.

Can rates change?

Yes. Statutory weekly rates and reclaim rules can change by tax year.

What is average weekly earnings?

It is pay averaged over a statutory reference period, not simply the latest weekly wage.

Should employers keep records?

Yes. Keep evidence, calculations, notices, and reclaim records for payroll compliance.

Related calculators

  • Employer NI Cost Calculator
  • Take-Home Pay Calculator
  • Holiday Entitlement Calculator
  • Statutory Sick Pay Calculator

What is Statutory Maternity Pay?

Statutory Maternity Pay (SMP) is the minimum maternity pay employers must provide. It is paid for up to 39 weeks: the first 6 weeks at 90% of average weekly earnings, and weeks 7-39 at the lower of 90% AWE or £187.18 per week (2025/26 rate). Employers can offer enhanced maternity pay above these minimums.

Can employers reclaim SMP from HMRC?

Yes. All employers can reclaim 92% of SMP from HMRC via their payroll. Small employers, those with a total employer NI bill of £45,000 or less in the previous tax year, can reclaim 103%, meaning HMRC pays them slightly more than they paid out. This 3% compensation covers administration costs.

What is Shared Parental Leave?

Shared Parental Leave (SPL) allows eligible parents to share up to 50 weeks of leave and up to 37 weeks of Statutory Shared Parental Pay between them. The mother must end her maternity leave to trigger SPL. ShPP is paid at the same rate as SMP weeks 7-39: the lower of 90% AWE or £187.18 per week.

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