How to calculate maternity and paternity pay
Statutory maternity pay usually starts at a percentage of your average weekly earnings for the first weeks, then drops to a flat statutory rate. Occupational schemes top this up, so check your contract before budgeting.
The rule
Weeks 1–6 = 90% of average weekly earnings; remaining weeks = the lower of the flat statutory rate or 90% of earnings
Do it automatically — Maternity / paternity payStep by step
- 1Calculate average weekly earnings over the qualifying reference period.
- 2Apply the higher initial rate for the first block of weeks.
- 3Apply the flat statutory rate for the remainder of the paid leave.
- 4Deduct tax and contributions, and add any employer enhancement.
What trips people up
- • The drop after the initial weeks is steep — plan cash flow for it in advance.
- • Enhanced schemes sometimes require you to return to work for a set period or repay the top-up.
Common questions
Is maternity pay taxed?
Yes — it is treated as earnings for tax and contributions.
Do pension contributions continue?
Employer contributions usually continue based on your normal salary during paid leave.
Skip the maths
Estimate statutory maternity, adoption or paternity pay across your leave.
Open the monthly take-home on leave tool