Family Leave10 min
Statutory Maternity Pay: How to Calculate SMP (Employers)
Learn how to calculate Statutory Maternity Pay step by step. SMP rates for 2026/27, qualifying rules, HMRC recovery, and common employer mistakes.
15 Apr 2026Read guide
Handle family leave correctly. Guides on maternity, paternity, adoption and shared parental leave, including the new day one rights under ERA 2025.
Learn how to calculate Statutory Maternity Pay step by step. SMP rates for 2026/27, qualifying rules, HMRC recovery, and common employer mistakes.
Shared parental leave explained for UK employers. Eligibility, notice rules, ShPP rates for 2026/27, SPLIT days, and how to manage SPL requests.
Everything UK employers need to know about maternity leave: entitlement, pay, keeping in touch, returning to work, and the protections that apply.