Sick, maternity and paternity pay: what you owe and claim back
For employers: what you pay and what you claim back for statutory sick, maternity or paternity pay.
Your answer
Enter their average weekly pay to see what's due.
About this calculator
For employers working out the statutory minimum. From April 2026, sick pay starts on the first day off and there's no minimum earnings to qualify.
What happens to your answers
We don’t keep them. Your answers go to our server to do the sums and aren’t stored or logged. If you copy a link to your answers, they’re in the link itself, so only share it with people you trust.
How it’s worked out
Sick pay is the lower of £123.25 a week or 80% of average pay, split across the days they normally work. Maternity pay is 90% of average pay for 6 weeks, then the lower of £194.32 or 90% for 33 weeks. Paternity pay is the lower of £194.32 or 90% for up to 2 weeks. You claim back 92% of maternity and paternity pay, or 109% as a small employer.
Worked example
You'd pay £9,653 in statutory maternity pay over 39 weeks and claim back £10,521, £869 more than you paid.
2026/27 tax year · maternity pay · small employer
| Their average weekly pay (8 weeks before) | £600.00 |
|---|---|
| First 6 weeks at 90% of their pay (£540.00 a week) | £3,240 |
| Next 33 weeks at £194.32 a week | £6,413 |
| Maternity pay over 39 weeks | £9,653 |
| You claim back 109% | − £10,521 |
| Cost to you | -£869 |
Worked out using HMRC's published rates for the 2026/27 tax year (6 April 2026 to 5 April 2027), on a yearly basis.
Questions people ask
Can I claim back sick pay?
No. Statutory sick pay can't be claimed back from HMRC.
What counts as a small employer?
One whose total Class 1 National Insurance (employer's and employees') was £45,000 or less in the last complete tax year.
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