Statutory pay explained: maternity, paternity and sick pay

The rates for 2026/27

• Statutory Maternity Pay: up to 39 weeks. 90% of your average weekly earnings before tax for the first 6 weeks, then £194.32 or 90% of your average weekly earnings, whichever is lower, for the next 33 weeks.
• Statutory Paternity Pay: £194.32 or 90% of your average weekly earnings, whichever is lower, for up to 2 weeks of leave.
• Statutory Sick Pay: £123.25 or 80% of your normal weekly earnings, whichever is lower, for up to 28 weeks.

What they come to on £600 a week

On average earnings of £600 a week, maternity pay is £540 a week for 6 weeks, £3,240 in all, then £194.32 a week for 33 weeks, £6,412.56: £9,652.56 over 39 weeks. Paternity Pay is £194.32 a week, £388.64 for two weeks.

Statutory Sick Pay is £123.25 a week at this level, because 80% of £600 is more than the flat rate. On a five-day week that is £24.65 a day. At £185 a week, three days off sick pay £73.95.

Who qualifies

For Statutory Maternity Pay you must be an employee earning on average at least £129 a week, and have worked for your employer continuously for at least 26 weeks into the qualifying week, which is the 15th week before the week your baby is due. Paternity Pay has the same earnings and service rules, and you must be employed by your employer up to the date of birth.

Statutory Sick Pay is simpler: you must be an employee, have done some work for your employer, and have been ill for at least one full working day. From 6 April 2026 it is paid from the first full working day off.

How to claim

For maternity leave, tell your employer at least 15 weeks before the due date when the baby is due and when you want to start. For maternity pay give at least 28 days’ notice of the day you want your pay to start, plus proof of the pregnancy within 21 days of that date: a letter from your doctor or midwife, or a MATB1 certificate.

For paternity leave, tell your employer the due date at least 15 weeks before the baby is due. For sick pay, tell your employer by the deadline they set, or within 7 days if they have set none. After more than 7 days in a row off, you must give a fit note.

If you do not qualify

If your employer says you do not qualify for Statutory Maternity Pay, they must give you form SMP1 within 7 days. You may be able to get Maternity Allowance for up to 39 weeks, for example if you are self-employed, have recently stopped working, or are employed but cannot get SMP.

If you are not eligible for Statutory Sick Pay, or it has run out, you may be able to apply for Universal Credit or Employment and Support Allowance, and your employer can give you form SSP1 to support the claim.

Common mistakes

• Assuming sick pay has waiting days: since 6 April 2026 it starts on the first full working day.
• Forgetting that proof of pregnancy is needed for maternity pay, though not for maternity leave.
• Leaving it late: the 15-week notice for leave and for paternity is firm.
• Counting on a figure before tax: all statutory pay is taxed.
• Not checking your contract: many employers pay more than the statutory amount.