Maternity and paternity pay calculator
Statutory maternity, adoption and paternity pay for 2026/27, worked out for the employer: whether they qualify, each week’s pay at 90% of earnings or £194.32, the total, and what you reclaim from HMRC.
The figures used
Read from the same statutory reference data KivoHR’s family leave screens use, and checked against GOV.UK.
- Flat weekly rate, 2026/27
- £194.32
Source: Statutory Maternity Pay and Leave (opens in a new tab), checked 2 Nov 2026
- Lower earnings limit, 2026/27
- £129.00
Source: Statutory Maternity Pay and Leave (opens in a new tab), checked 2 Nov 2026
- Reclaimed from HMRC
- 92% or 109%
Source: Rates and thresholds for employers 2026 to 2027, GOV.UK (opens in a new tab), checked 2 Nov 2026
It works the way GOV.UK’s own maternity and paternity calculator does: 90% of earnings rounded up to the penny, and each pay week at the rate in force when it begins. It covers due and matching dates from 20 July 2025 to 31 December 2027. Shared parental pay depends on what both parents take: see our guide to family pay.
This calculator gives the legal minimum as guidance, not legal advice. For one person’s situation, check their contract, or ask Acas (0300 123 1100, free) or a solicitor.
Family leave, tracked for you
KivoHR opens a family leave case with its key dates (qualifying week, latest notice, earliest start, the end of each window), checks the 26 weeks of service, and tells payroll which weeks are paid at which rate.
Maternity and paternity pay questions.
How much is statutory maternity pay in 2026/27?
The first 6 weeks at 90% of average weekly earnings, then £194.32 a week or 90% of earnings, whichever is lower, for the remaining 33 weeks. Adoption pay is the same. Paternity pay is £194.32 or 90% of earnings, whichever is lower, for 1 or 2 weeks.
Who qualifies?
An employee with at least 26 weeks of employment by the qualifying week (the 15th week before the baby is due; for an adoption, the week they were matched) and average weekly earnings of at least £129.00, the lower earnings limit, in the 8 weeks before it. Paternity pay also needs them to be the child’s father, the partner, or the other adopter.
How are average weekly earnings worked out?
From the gross pay on the paydays in the relevant period, about 8 weeks ending with the last payday before the end of the qualifying week. Paid weekly: add up those paydays and divide by the weeks they cover. Paid monthly: divide by the number of months, multiply by 12 and divide by 52.
How much can the employer reclaim?
Usually 92% from HMRC. If you paid £45,000 or less in Class 1 National Insurance in the last complete tax year before the qualifying week, Small Employers’ Relief lets you reclaim 109%. You reclaim it through payroll, on the Employer Payment Summary.
When does the flat rate change?
Each April. For 2026/27 it is £194.32 a week. Pay weeks that begin after the change are paid at the new rate, so a long leave often spans two rates.
What if the baby comes early?
Leave and pay start the day after the birth if that comes first. If the employee is off with a pregnancy-related illness in the 4 weeks before the week the baby is due, leave and pay start automatically.
Do it automatically in KivoHR.
14 days free, no card needed.