Parental Leave UK 2025/26 — Complete Guide
Maternity, paternity, shared parental leave, adoption leave and statutory pay rates — everything you need to know for the 2025/26 tax year.
Last updated: February 2026 — reflects 2025/26 statutory pay rates.
Contents
1. Statutory Maternity Leave & Pay (SMP)
Maternity Leave Duration
UK employees are entitled to up to 52 weeks of statutory maternity leave regardless of how long they have worked for their employer or how many hours they work. It is split into two periods:
- Ordinary Maternity Leave (OML): The first 26 weeks.
- Additional Maternity Leave (AML): The following 26 weeks.
Statutory Maternity Pay (SMP) Rates 2025/26
SMP is paid for a maximum of 39 weeks. The remaining 13 weeks of maternity leave are unpaid (unless your employer offers enhanced pay).
| Period | Duration | Rate |
|---|---|---|
| First period (SMP) | Weeks 1–6 | 90% of average weekly earnings (AWE) |
| Second period (SMP) | Weeks 7–39 | Lower of £184.03/week or 90% AWE |
| Unpaid period | Weeks 40–52 | £0 (or employer enhanced pay if applicable) |
SMP Eligibility
- You must be an employee (workers and self-employed are not eligible for SMP).
- You must have worked continuously for your employer for at least 26 weeks by the end of the 15th week before your expected week of childbirth (known as the qualifying week).
- Your average weekly earnings in the 8 weeks before the qualifying week must be at least the lower earnings limit — £123/week in 2025/26.
- You must give your employer at least 28 days' notice (or as much as reasonably possible).
- You must provide a MATB1 form (a medical certificate) from your midwife or doctor confirming your expected due date.
When SMP Starts
SMP can start from the 11th week before your expected week of childbirth. SMP starts automatically if you are off work for a pregnancy-related illness in the 4 weeks before your due date. If your baby arrives early, SMP starts the day after the birth.
SMP and Tax
SMP is treated as employment income. It is subject to income tax and National Insurance contributions in the normal way. Your employer will deduct these before paying you.
Maternity Allowance
If you do not qualify for SMP (for example, because you are self-employed or have recently changed jobs), you may be able to claim Maternity Allowance from the government instead. This is paid at up to £184.03/week (or 90% of your average weekly earnings if lower) for 39 weeks.
2. Paternity Leave & Statutory Paternity Pay (SPP)
Paternity Leave Entitlement
Eligible employees who are the father of a child, or the partner or spouse of the mother, are entitled to take either 1 or 2 consecutive weeks of paternity leave. The two weeks cannot be taken separately — they must be taken together.
- Paternity leave must start on or after the birth.
- It must be completed within 56 days of the birth (or the expected due date if the baby arrives early).
- You can choose to start your leave on the day of birth, a specific date after the birth, or a specific number of days after the birth.
Statutory Paternity Pay (SPP) 2025/26
| Item | Detail |
|---|---|
| SPP weekly rate | £184.03 per week (or 90% of AWE if lower) |
| Maximum duration | 2 weeks |
| Maximum SPP total | £368.06 |
| Qualifying earnings threshold | £123/week (lower earnings limit) |
SPP Eligibility
- You must be an employee continuously employed for at least 26 weeks by the end of the 15th week before the expected week of childbirth.
- You must be the biological father, or the mother's husband, civil partner, or partner.
- You must have average weekly earnings of at least £123 (the lower earnings limit for 2025/26).
- You must give at least 28 days' notice of when you want to start paternity leave.
- You cannot be on paternity leave and Shared Parental Leave at the same time.
4. Adoption Leave & Pay
Statutory Adoption Leave
Eligible employees who are adopting a child are entitled to up to 52 weeks of Statutory Adoption Leave — the same total as maternity leave. Only one adoptive parent can take Statutory Adoption Leave; the other may be eligible for Paternity Leave or Shared Parental Leave.
- Ordinary Adoption Leave: first 26 weeks
- Additional Adoption Leave: next 26 weeks
- Adoption leave can begin up to 14 days before the child is placed with you.
Statutory Adoption Pay (SAP) 2025/26
| Period | Duration | Rate |
|---|---|---|
| First period | Weeks 1–6 | 90% of average weekly earnings |
| Second period | Weeks 7–39 | Lower of £184.03/week or 90% AWE |
| Unpaid period | Weeks 40–52 | £0 |
Adoption Leave Eligibility
- You must be an employee who has been continuously employed for at least 26 weeks by the week you are matched with a child.
- You must be the main adopter — only one person per adoption can take Statutory Adoption Leave.
- You must notify your employer within 7 days of being matched with a child.
- Surrogacy: If you are a parent via surrogacy, you may be able to take adoption leave if you meet the criteria above.
5. Unpaid Parental Leave
What Is Unpaid Parental Leave?
Unpaid Parental Leave is a separate, additional entitlement that allows parents to take time off to look after their child's welfare. It is entirely unpaid unless your employer has a more generous policy.
| Rule | Detail |
|---|---|
| Total entitlement | 18 weeks per child |
| Annual limit | Maximum 4 weeks per child per year |
| Child age limit | Must be taken before the child turns 18 |
| Minimum service | At least 1 year's continuous service |
| Notice required | At least 21 days in advance |
| Minimum block | 1 week (unless child is disabled) |
| Employer postponement | Employer can postpone by up to 6 months (but not if taken immediately after birth/adoption) |
Employment Rights During Unpaid Parental Leave
- Your contract of employment continues during unpaid parental leave.
- You continue to accrue holiday entitlement.
- You have the right to return to the same job (or a suitable alternative if the leave is more than 4 weeks).
- You remain entitled to notice of dismissal and other statutory employment rights.
6. KIT Days & SPLIT Days
Keeping In Touch (KIT) Days
During maternity or adoption leave, you can work up to 10 Keeping In Touch (KIT) days for your employer without ending your leave or losing your SMP/SAP for that week.
- KIT days must be agreed between you and your employer — neither side can insist.
- You can use KIT days for training, team meetings, conferences, or any work activity.
- Payment for KIT days is a matter of agreement with your employer — any payment is in addition to SMP/SAP.
- You cannot work KIT days during the compulsory 2 weeks immediately after birth.
- KIT days do not need to be consecutive.
Shared Parental Leave In Touch (SPLIT) Days
During a period of Shared Parental Leave, each parent can work up to 20 SPLIT days without affecting their ShPP or bringing their SPL to an end.
- SPLIT days are agreed between each parent and their respective employers separately.
- Payment for SPLIT days is agreed with your employer.
- SPLIT days and KIT days are separate allowances — they do not reduce each other.
| Type | Leave Type | Days Allowed | Pay |
|---|---|---|---|
| KIT days | Maternity / Adoption leave | 10 per parent | Agreed with employer; SMP/SAP still paid |
| SPLIT days | Shared Parental Leave | 20 per parent | Agreed with employer; ShPP still paid |
7. Employer SMP Reclaim
Employers fund SMP, SAP, SPP and ShPP directly through payroll and then reclaim from HMRC. The reclaim rate depends on the size of the employer's National Insurance bill.
| Employer Type | Definition | Reclaim Rate | Additional Compensation |
|---|---|---|---|
| Small employer | Paid £45,000 or less in Class 1 NI in previous tax year | 100% of SMP/SAP/SPP/ShPP paid | +3% compensation |
| Standard employer | Paid more than £45,000 in Class 1 NI in previous tax year | 92% of SMP/SAP/SPP/ShPP paid | None |
When Is the SMP Qualifying Week?
The qualifying week is the 15th week before the expected week of childbirth. This is the week employers use to assess continuous employment (at least 26 weeks) and average weekly earnings. The 8 weeks of earnings immediately before and including the qualifying week are used to calculate the AWE.
8. Eligibility Criteria Summary
| Leave Type | Who Qualifies | Min. Service | Notice Required | Pay Rate |
|---|---|---|---|---|
| Maternity Leave | All employees (no minimum service) | 0 weeks for leave; 26 weeks for SMP | 28 days + MATB1 form | SMP: 90% AWE (6wks) then £184.03/wk (33wks) |
| Paternity Leave | Father, husband, civil partner, or partner of mother | 26 weeks (by 15th week before EWC) | 28 days | £184.03/wk or 90% AWE (lower) |
| Shared Parental Leave | Both parents (each must meet separate criteria) | 26 weeks (by qualifying week) | 8 weeks per block | ShPP: £184.03/wk or 90% AWE (lower) |
| Adoption Leave | Main adoptive parent (employee) | 26 weeks (by week of matching) | 7 days of being matched | SAP: 90% AWE (6wks) then £184.03/wk (33wks) |
| Unpaid Parental Leave | Parents of children under 18 | 1 year | 21 days | Unpaid (employer enhanced pay may apply) |
Frequently Asked Questions
How much is Statutory Maternity Pay (SMP) in 2025/26? +
SMP in 2025/26 is paid for 39 weeks. For the first 6 weeks you receive 90% of your average weekly earnings (AWE). For the remaining 33 weeks you receive the lower of £184.03 per week or 90% of your AWE. The remaining 13 weeks of your 52-week maternity leave are unpaid unless your employer offers enhanced maternity pay.
How long is maternity leave in the UK? +
UK maternity leave is 52 weeks in total, split into Ordinary Maternity Leave (first 26 weeks) and Additional Maternity Leave (the following 26 weeks). Only the first 39 weeks attract Statutory Maternity Pay. You must take at least 2 weeks immediately after the birth (4 weeks if you work in a factory).
How much paternity leave am I entitled to? +
Eligible employees can take 1 or 2 consecutive weeks of paternity leave. It must be taken within 56 days of the birth. Statutory Paternity Pay (SPP) is £184.03 per week or 90% of average weekly earnings if lower. You cannot split the two weeks — they must be taken together.
What is Shared Parental Leave (SPL)? +
Shared Parental Leave lets eligible parents share up to 50 weeks of leave and up to 37 weeks of ShPP between them following birth or adoption. ShPP is paid at £184.03 per week or 90% of AWE if lower. Both parents can be on SPL at the same time or take it in turns, in up to 3 blocks each.
What are KIT days and SPLIT days? +
KIT (Keeping In Touch) days allow you to work up to 10 days during maternity or adoption leave without ending your leave or losing SMP/SAP for that week. SPLIT days allow up to 20 days of work during Shared Parental Leave without affecting ShPP entitlement. Both must be agreed with your employer — neither party can insist on them.
Can small employers reclaim all SMP they pay? +
Small employers (those who paid £45,000 or less in Class 1 NI contributions in the previous tax year) can reclaim 100% of SMP plus an additional 3% compensation. Larger employers can reclaim 92% of SMP paid. Reclaiming is done via payroll by reducing PAYE/NI payments to HMRC.
Am I eligible for SMP if I am self-employed? +
No. Self-employed people are not eligible for SMP. However, if you are self-employed and pay Class 2 National Insurance, you may be eligible for Maternity Allowance, which is paid at up to £184.03/week for 39 weeks. Maternity Allowance is claimed from the government, not from a former employer.
How much unpaid parental leave can I take? +
You are entitled to 18 weeks of unpaid parental leave per child, up to age 18. You can take a maximum of 4 weeks per child per year unless your employer agrees to more. You must give at least 21 days' notice and you must have at least 1 year of continuous service with your employer. Your employer can postpone the leave by up to 6 months (except immediately after birth or adoption).