Maternity, Paternity and Shared Parental Pay on Your Payslip

Family-leave pay can make a payslip surprisingly hard to read. Half a dozen acronyms - SMP, OMP, SPP, ShPP, KIT - share the page, the gross pay drops, and yet the tax line might not. This guide walks through each pay type, how it appears on the slip, and what to check if you suspect you have been underpaid. Figures use the 2026/27 tax year.

Last updated: 5 May 2026.

The acronyms in one place

Before we dive in, here are the abbreviations you will see:

• SMP: Statutory Maternity Pay
• OMP: Occupational (or contractual) Maternity Pay - extra paid by the employer
• SPP: Statutory Paternity Pay
• OPP: Occupational Paternity Pay
• ShPP: Shared Parental Pay
• SAP: Statutory Adoption Pay
• SPBP: Statutory Parental Bereavement Pay
• KIT: Keeping in Touch days (during maternity/adoption)
• SPLIT: Shared Parental Leave in Touch days

Each statutory payment is set by HMRC. Each occupational one is set by your employer's policy and sits on top.

Statutory Maternity Pay (SMP)

SMP runs for up to 39 weeks if you qualify (26 weeks' service by the qualifying week, average earnings above the Lower Earnings Limit).

The two SMP rates for 2026/27:

• First 6 weeks: 90% of average weekly earnings (no cap)
• Next 33 weeks: lower of 90% or the statutory rate (around £187 per week - confirm against the latest gov.uk rate, as it changes each April)

After 39 weeks, statutory pay stops. The next 13 weeks of leave are unpaid unless your employer offers OMP that runs longer.

How SMP appears on the payslip

You will see a "SMP" or "Statutory Maternity Pay" line as gross pay. It is taxable income and subject to NI in the same way as salary. So the payslip still shows income tax and NI deductions - just calculated on a smaller gross.

If your employer adds OMP, you will see two separate lines:

• "SMP" (statutory portion)
• "OMP" or "Maternity top-up" or similar

OMP is fully taxable; nothing special happens at HMRC's end.

Worked example: month 3 of maternity leave (2026/27)

Average weekly earnings before maternity: £692.30 (i.e. £36,000 a year).

• Weeks 1-6: 90% x £692.30 = £623.07 a week
• Weeks 7-39: £187.00 a week (statutory cap)
• Monthly SMP in month 3 (weeks 9-12, all at statutory rate): £187 x 4.33 = £810.04 gross

If your employer offers OMP at full pay for the first 16 weeks:

• OMP top-up in month 3: roughly £692.30 x 4.33 - £810.04 = £2,189.51
• Total monthly gross: £2,999.55 (essentially full pay)

Tax and NI are calculated on £2,999.55, not on £810.04 alone.

Statutory Paternity Pay (SPP)

SPP gives eligible fathers, partners or co-adopters up to two weeks of paid leave at the lower of 90% of average weekly earnings or the statutory rate. Since April 2024 the two weeks can be taken non-consecutively in the first year.

On the payslip:

• One or two SPP lines (depending on how the leave is split)
• Standard tax/NI applied
• May be combined with OPP if your employer offers a top-up to full pay

If you took your two weeks split across two months, you should see an SPP line in each month rather than a lump in one.

Shared Parental Pay (ShPP)

Shared Parental Pay lets you swap unused maternity or adoption pay to the partner. Up to 50 weeks of leave and 37 weeks of pay can be shared. The rate is the same statutory cap as SMP weeks 7-39 (around £187 a week in 2026/27).

To opt in, both parents have to give the employer written notice at least 8 weeks before. The leave can be taken in up to three blocks per parent.

On the payslip ShPP appears as a separate line, identifiable by the acronym. Like SMP, it is taxable and subject to NI.

When ShPP underpayments happen

The most common ShPP errors:

• The "8 weeks' notice" rule miscalculated, leading to leave being unpaid
• Statutory rate not uplifted at the April rate change
• Top-up (OShPP) not paid where the employer's policy explicitly says it should be
• ShPP weeks not deducted properly from the SMP balance (should reduce mother's remaining SMP)

If you suspect any of these, raise a formal grievance. Our payroll error letter template has a copy-paste version.

KIT and SPLIT days

KIT (Keeping In Touch) days let you work up to 10 days during maternity or adoption leave without ending it. SPLIT (Shared Parental Leave In Touch) days work the same way during shared parental leave - up to 20 per parent.

Pay rules:

• KIT/SPLIT days are paid at your normal day rate, not statutory
• The employer can offset against SMP/SPP/ShPP for that week (some do, some do not)
• They do not reset the parental leave clock

On the payslip you should see:

• A normal "Day rate" or "KIT day" line at full pay
• Possibly a reduced statutory line for the same week

This is one of the most common places people overpay tax inadvertently - the KIT day uplift can push them into a higher band for that month, with the cumulative system correcting later. Read our guide on why tax can spike.

Statutory Adoption Pay (SAP)

SAP mirrors SMP almost exactly:

• 90% of average weekly earnings for the first 6 weeks
• Statutory rate for the remaining 33 weeks
• Maximum of 39 weeks of pay

The same payslip rules apply. A reasonable employer policy adds OAP (Occupational Adoption Pay) to bring you up to full pay for some period.

Statutory Parental Bereavement Pay (SPBP)

Eligible parents who lose a child under 18 can claim two weeks of SPBP at the statutory rate. The pay appears as a single line on the payslip and is subject to tax and NI. The employer can add a contractual top-up if their policy supports it.

How to spot underpayment

A quick checklist when you suspect any family-leave pay is wrong:

• Was your "average weekly earnings" calculated over the correct 8-week reference period?
• Did the statutory rate change in April? Some employers forget to update the rate from week 1 of April onwards
• If you took leave in different tax years, did your tax code roll forward correctly?
• Are KIT/SPLIT days paid at full rate, not statutory?
• Has the contractual top-up policy been applied?

Run the figures through PayslipIQ's free checker for an instant cross-check. You can also use our take-home calculator to compare a normal-month payslip with a maternity-month payslip.

What about salary sacrifice while on leave?

Pension salary sacrifice cannot reduce SMP/SPP/ShPP below the statutory minimum. Childcare voucher and electric car salary sacrifice can technically continue, but the employer must continue providing the benefit at their cost during paid leave. Most employers freeze active sacrifices during family leave and resume on return.

Frequently Asked Questions

Is SMP taxable?

Yes. Statutory Maternity Pay is treated as earnings for income tax and Class 1 NI. Most months you pay very little tax because SMP is below the monthly Personal Allowance, but it still counts.

Will I get a tax refund during maternity leave?

Often yes. Your monthly gross pay drops below the Personal Allowance, the cumulative system rebalances, and your YTD tax is refunded over the leave period. You should see the refund as smaller (or zero) tax deductions in successive months.

Can I take all my paternity leave together?

Yes - you can take both weeks consecutively, or split them into two one-week blocks. The total cannot exceed two weeks within 52 weeks of the birth or placement.

What happens if my employer cannot afford to pay SMP?

HMRC funds 92% of SMP for most employers and 103% for small employers under the Small Employers' Relief scheme. Employers can apply to HMRC for advance funding if cash flow is an issue. You should be paid regardless.

Does maternity leave affect my pension?

Your contributions are usually based on your reduced pay, but the employer's contributions must be based on your pre-leave salary for any period of paid leave. This is set out in the Equality Act 2010.

Sources

• Statutory Maternity Pay (gov.uk)
• Statutory Paternity Pay (gov.uk)
• Shared Parental Leave and Pay (gov.uk)
• Keeping In Touch days (acas.org.uk)
• Statutory Parental Bereavement Pay (gov.uk)