Statutory pay details
How to estimate statutory maternity or sick pay
Choose SMP or SSP, enter average weekly earnings, and for SSP enter the number of sick weeks to estimate the statutory entitlement.
Choose the payment type
Select Statutory Maternity Pay for maternity leave or Statutory Sick Pay for sickness absence.
Enter average weekly earnings
Use average weekly earnings for the relevant qualifying period; earnings below the lower earnings limit may not qualify.
Enter sick weeks when needed
For SSP, enter 1 to 28 weeks. SMP uses the statutory 39-week payment schedule automatically.
Read the entitlement
Review the weekly rates, qualifying thresholds, waiting-day note for SSP, and total estimated statutory pay.
Frequently Asked Questions
How much is Statutory Maternity Pay?
SMP is 90% of your average weekly earnings for the first 6 weeks, then £184.03 per week (or 90% if lower) for the remaining 33 weeks, for a total of 39 weeks.
How much is Statutory Sick Pay?
SSP is £116.75 per week for up to 28 weeks. It's paid from the 4th qualifying day of sickness absence.
Do I qualify for SMP?
You qualify for SMP if you've worked for your employer continuously for at least 26 weeks by the 15th week before your baby is due, and your average weekly earnings are at least £123.
Can I get both SMP and SSP?
No. If you're receiving SMP, you cannot also receive SSP for the same period. However, if you become sick after your SMP period ends, you may then qualify for SSP.
What if I'm self-employed?
Self-employed people don't qualify for SMP or SSP. However, you may be eligible for Maternity Allowance from the Jobcentre Plus if you're self-employed or recently stopped working. For sickness, you may qualify for Employment and Support Allowance (ESA) or Universal Credit.
Do I pay tax on SMP or SSP?
Yes. Both SMP and SSP are treated as earnings and are subject to Income Tax and National Insurance contributions, just like your normal salary.
What are Keeping in Touch (KIT) days?
KIT days allow you to work up to 10 days during your SMP period without losing your SMP or bringing it to an end. Both you and your employer must agree to KIT days. They're useful for attending training, team meetings, or easing back into work.
What if my employer goes bust?
If your employer becomes insolvent, HMRC will pay your SMP or SSP directly to you. Your employer should provide you with form SMP1 or SSP1 to confirm this. Contact HMRC's Statutory Payments Disputes Team for assistance.