Going on maternity leave, or facing a period of sickness absence? Build your leave from blocks — enhanced pay at any percentage, Statutory Maternity Pay, Statutory Sick Pay and unpaid weeks — and see your take-home month by month next to your normal pay, so the budget holds before the payslips arrive.
6 min read·Updated 2026-07-18·🇬🇧 UK
Calculator
Normal Pay
£
Scottish taxpayer
Leave Type
Maternity
Sickness
Leave Structure (weeks)
Deductions
None
Sacrifice
Net Pay
Relief at Source
Month-by-month take-home during leave
Leave months vs normal take-home
Your result
Set up your leave structure above to see your personalised result.
Key Takeaways
Statutory Maternity Pay runs up to 39 weeks: 6 weeks at 90% of your average weekly earnings, then up to 33 weeks at £194.32 (2026/27) or 90% if lower — the final 13 weeks of a full year are unpaid. Statutory Sick Pay is a flat £123.25 a week for up to 28 weeks. Both are taxable through PAYE, but little or no tax is usually due at the flat rate. Because tax and NI come off your top slice, take-home falls by less than gross does — losing 50% of gross costs you well under 50% of net.
How it works
How are maternity and sick pay calculated?
Statutory Maternity Pay follows a fixed national structure: 6 weeks at 90% of your average weekly earnings (uncapped), then up to 33 weeks at the flat statutory rate — £194.32 a week — or 90% of earnings if that's lower. Any remaining leave up to 52 weeks is unpaid. Statutory Sick Pay is simpler: a flat £123.25 a week for up to 28 weeks. Many employers layer an occupational scheme on top (full pay for a period, then half pay), which is what the percentage bands in this calculator capture.
Every pound of SMP, SSP and enhanced pay is taxable through PAYE, so this tool builds a weekly gross series from your leave blocks, groups it into months, and taxes each month using 2026/27 rates — then lines the results up against your normal month so the gap is obvious.
What does maternity pay look like on a £35,000 salary?
Normal take-home on £35,000 is about £2,393 a month. The first 6 weeks at 90% pay roughly £606 a week gross, keeping the first month or so close to normal. The 33 statutory-rate weeks pay £194.32 gross a week — around £842 a month, on which little or no tax is due, so nearly all of it is kept. The final 13 unpaid weeks bring in nothing. Across the full 52 weeks, total take-home comes to roughly £9,400 against £28,700 in a normal year — the number that matters for the family budget.
SMP runs for up to 39 weeks: the first 6 weeks at 90% of your average weekly earnings with no cap, then 33 weeks at the flat statutory rate (£194.32 a week) or 90% of average earnings if that is lower. The final 13 weeks of a full year of maternity leave are unpaid unless your employer offers an enhanced scheme.
Is maternity pay taxable?
Yes — both SMP and employer-enhanced maternity pay go through PAYE, so income tax and National Insurance are deducted in the normal way. In practice most people pay little or no tax during the flat-rate SMP weeks because the annualised amount sits below the personal allowance, and PAYE's cumulative basis often generates in-year refunds.
How much is Statutory Sick Pay in 2026/27?
SSP is a flat weekly rate (£123.25) payable for up to 28 weeks of sickness absence. It is paid by your employer through payroll and is taxable, though at that level little tax is usually due. Some employers pay occupational sick pay at full or half salary first — enter those weeks in the enhanced-pay bands.
Why does my take-home fall by less than my gross pay during leave?
Deductions are progressive: when gross pay drops, tax and NI drop faster because they are charged on the top slice of your income. Losing 50% of gross typically costs you noticeably less than 50% of net — this calculator shows the exact month-by-month numbers so you can budget properly.
Do pension contributions continue during maternity leave?
During paid maternity leave your employer must keep contributing based on your pre-leave salary, while your own contributions are based on the pay you actually receive. You can pause your own contributions using the option in this calculator to see the cash-flow difference.
Can I use this for shared parental or paternity leave?
Yes — Statutory Shared Parental Pay and Statutory Paternity Pay use the same flat weekly rate as SMP's later weeks, so enter those weeks in the statutory-rate band. Enhanced employer schemes go in the percentage bands.
Disclaimer: Figures are estimates based on current statutory rates and PAYE rules; your employer's scheme and the timing of leave within the tax year will affect actual payslips. Verify with GOV.UK or your payroll department before making financial decisions.