Maternity and Paternity Pay Letters Explained (UK 2026)

The statutory weekly rate for maternity, paternity and shared parental pay rose to £187.18 in April 2025. If your employer's letter quotes a different figure, it's worth checking whether the right rate has been applied.

• Statutory Maternity Pay (SMP) runs for up to 39 weeks: the first 6 at 90% of your average weekly earnings (AWE), then up to 33 more weeks at the flat statutory rate (£187.18/week in 2025/26) or 90% of AWE if lower.
• To qualify for SMP you must have worked for the same employer for at least 26 weeks by the qualifying week (the 15th week before your due date) and earned an average of at least £123 a week.
• Maternity Allowance is for those who don't qualify for SMP — it's paid by DWP, not your employer, and arrives as a separate award letter from Jobcentre Plus.
• Statutory Paternity Pay (SPP) covers one or two consecutive weeks at the same flat rate. Anything above that depends on your employer's own policy.
• Shared Parental Leave and Pay (ShPP) lets eligible couples split up to 50 weeks of leave and 37 weeks of statutory pay between them.
• Not legal or financial advice: This article explains how these letters work in plain English. For your specific situation, speak to an employment solicitor, your HR department, or Citizens Advice.

A new baby generates more official correspondence than most people expect. You'll receive a formal letter or HR document confirming your Statutory Maternity or Paternity Pay — and, if either of you doesn't qualify, a separate set of DWP letters follows. Once the baby arrives, payslips, Shared Parental Leave notices, and return-to-work paperwork pile up fast.

These documents use statutory terminology — AWE, qualifying week, curtailment notice, KIT days — that determines how much money you receive and for how long, but is rarely explained. This guide walks through each type of letter, what each section means, and where errors most often appear.

Your employer's Statutory Maternity Pay letter

Your employer is legally required to confirm your SMP entitlement in writing. The letter should set out every figure that determines your pay.

The qualifying week

This is the 15th week before your expected week of childbirth (EWC). Your employer uses it as a reference point: it determines whether you've been employed for the required 26 continuous weeks, and it anchors the pay calculation. Your letter should state the qualifying week clearly — if it doesn't, ask HR to confirm it in writing, because it drives everything else.

Average weekly earnings

Your AWE is calculated from the pay you actually received in the eight weeks (or two months if you're paid monthly) immediately before the qualifying week. This is the most common source of errors. Check the dates used against your payslips. Bonuses and commission paid in that window are included; if any week was affected by statutory sick pay, only the SSP amount counts — not your normal salary. The first six weeks of SMP are paid at 90% of this figure, so an error here compounds across the whole payment schedule.

The SMP rate and schedule

After the first six weeks, SMP drops to the flat statutory rate (£187.18/week in 2025/26) or 90% of your AWE, whichever is lower. For most employees the flat rate applies. The letter should list the number of weeks at each rate and the total weeks of SMP — a maximum of 39. Leave beyond that is unpaid unless your employer offers enhanced pay.

The SMP1 form: when you don't qualify

If your employer decides you don't meet the qualifying conditions, they must issue a completed SMP1 form within seven days. It explains why — usually insufficient service or earnings below the lower earnings limit of £123 a week. Keep this form: it's required if you apply for Maternity Allowance from DWP.

Maternity Allowance: reading a DWP letter

Maternity Allowance covers parents who don't qualify for SMP: the self-employed, those who've recently changed jobs, and employees whose earnings fall below the threshold. It's paid by DWP directly into your bank account, not through payroll.

Your award letter states your weekly rate, the number of weeks it covers, and payment dates. The standard rate matches the SMP flat rate; lower earners may receive less. DWP uses the 13 best weeks of earnings from the 66 weeks before the birth — more flexible than the SMP calculation. If you believe the award is wrong, the letter will state a one-month deadline for requesting a mandatory reconsideration. Don't miss it.

Statutory Paternity Pay: what your letter should say

Statutory Paternity Leave covers one or two consecutive weeks in the first year after birth or adoption. The pay rate is the same flat rate as SMP and is also taxable income.

Your employer's letter should confirm the dates agreed for paternity leave, whether you're taking one week or two, and the SPP rate. One thing to check: the two weeks must be taken as a single block. You can't split them — one week immediately after the birth and another a month later is not permitted. If the letter or the agreed dates suggest non-consecutive weeks, raise it with HR before the leave starts.

Not sure whether the figures in your letter add up? Upload your SMP confirmation, SPP letter, or DWP Maternity Allowance notice to Clarify and ask in plain English — "Is my AWE correct?" or "What should my take-home be in week 10?" You'll get a cited answer based on your actual document.

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Shared Parental Leave and Pay

Shared Parental Leave lets eligible couples split the leave and pay remaining after the mother takes a minimum of two weeks of maternity leave. Up to 50 weeks of leave and 37 weeks of statutory pay can be divided between you, in blocks agreed with your respective employers.

Both parents will receive separate letters from their own employers confirming the arrangement. Check that the letters show: the number of weeks each person is taking, the dates each block starts and ends, and the pay rate applied. If either employer offers enhanced ShPP, it should be stated explicitly.

If the mother wants to return early and pass leave to her partner, she must give at least eight weeks' written notice (the curtailment notice). Her employer must acknowledge this and confirm the revised end date of her maternity leave. Her partner's employer should then issue their own ShPP notification. If the dates on these letters don't align, check with both HR teams before the leave begins.

What to do if something looks wrong

Start by asking your employer's HR or payroll team for a week-by-week breakdown of the AWE calculation and the pay periods used. Compare it against your payslips.

If the employer maintains the calculation is correct and you disagree, contact HMRC. Employers reclaim the vast majority of SMP from HMRC, which has the power to investigate employer calculations and require corrections. For Maternity Allowance disputes, request a mandatory reconsideration within the one-month deadline shown on your DWP letter.

Parental leave generates more paperwork than most people expect. Clarify can help you understand any official document — from an SMP confirmation to a change in your tax code while on leave. Upload the document and ask your question in plain English.

Make sense of my documents

Frequently asked questions

What is the qualifying week for SMP?

It's the 15th week before your expected week of childbirth. You must have been employed by the same employer for at least 26 continuous weeks by this date and earning an average of at least £123 a week. Your employer uses this week as the reference point for both the eligibility check and the AWE calculation.

How does my employer calculate my average weekly earnings?

Using the pay you actually received in the eight weeks (or two calendar months) immediately before the qualifying week. Regular salary, overtime, commission, and bonuses all count if paid in that window. If any week was affected by statutory sick pay, only the SSP amount is used — not your normal salary. Check the dates used against your payslips, since errors here affect your first six weeks of pay.

Can my employer pay me less than the statutory rate?

No. The statutory rate — £187.18/week in 2025/26 — is a legal minimum. Your employer can pay more through an enhanced scheme, but cannot go below the statutory floor. If your letter shows a lower figure and your AWE isn't below the flat rate, query it immediately.

What is an SMP1 form?

A standard HMRC form your employer must issue within seven days of deciding you don't qualify for SMP. It states the reason (usually insufficient service or low earnings) and is the document you need to claim Maternity Allowance from DWP. Keep it safe — DWP will ask for it.

Is Statutory Maternity Pay taxable?

Yes. SMP is treated as income for income tax and National Insurance purposes. Your employer pays it through payroll and deducts tax and NI in the usual way. The figures in your SMP letter are gross amounts — your actual take-home will be lower, and your payslips during leave will show the deductions.

What are Keeping in Touch (KIT) days?

KIT days allow you to work up to 10 days during maternity leave without ending your leave or your SMP. Your employer pays your normal day rate for those days, and SMP continues alongside it. KIT days must be agreed with your employer in advance — you can't be required to take them. They're commonly used for training events or handover meetings near your return date.

Can my partner get Shared Parental Pay if they're self-employed?

No. Statutory Shared Parental Pay requires an employment relationship — the self-employed can't receive it through payroll. An employed mother can still curtail her maternity leave, but her self-employed partner won't receive ShPP during their time off. Check GOV.UK for any changes to self-employed parental support, as this area of policy is reviewed periodically.

Do I have to repay SMP if I don't return to work?

No. Statutory Maternity Pay is yours to keep regardless of whether you return. Enhanced maternity pay is different — some employer schemes require repayment of the enhancement (not the statutory element) if you don't return for a specified period. Check your contract or your employer's maternity policy for any such clause before assuming you can keep enhanced pay without going back.

Related articles

• Statutory Sick Pay: what your letter really means (UK 2026)
• Decoding HMRC letters: every reference code and what to do next (UK 2026)
• UK payslip explained: what every line means (2026)
• Your employment contract explained: UK guide (2026)

This article is for general information only and does not constitute legal or financial advice. Statutory rates change each April — always check the current figures on GOV.UK. For help with your specific circumstances, contact Citizens Advice (citizensadvice.org.uk) or an employment solicitor.