Statutory Payment Date and Entitlement Tables

Introduction

If you employ staff who are entitled to statutory maternity, paternity, adoption, or parental bereavement pay, you need to work out when their entitlement begins and what period of employment qualifies them for payment. HMRC publishes reference tables that help you calculate the correct dates manually, ensuring you meet your obligations as an employer and pay your employees the right amounts at the right time.

What These Tables Are For

The statutory payment date and entitlement tables are designed to help employers calculate when an employee qualifies for statutory pay and when payments should start. Each type of statutory pay—maternity, paternity, adoption, and parental bereavement—has specific qualifying periods and start dates that depend on when the baby is due, placed for adoption, or when a bereavement occurs.

These tables are particularly useful if you're calculating statutory payments manually rather than using payroll software. They show the relationship between key dates (such as the expected week of childbirth or placement) and the earliest date an employee must have started working for you to qualify for statutory pay.

Statutory Maternity Pay (SMP)

The Statutory Maternity Pay tables help you identify the latest date an employee must have started employment to qualify for SMP based on the expected week of childbirth. The tables cross-reference qualifying week dates with employment start dates, making it straightforward to check entitlement.

When calculating SMP, you need to identify the "qualifying week"—the 15th week before the expected week of childbirth. The employee must have been continuously employed by you into this qualifying week and meet the relevant earnings threshold.

Statutory Paternity Pay (SPP)

The Statutory Paternity Pay tables work similarly, showing the latest employment start dates that correspond with expected weeks of childbirth. These tables help you determine whether an employee qualifies for paternity pay based on when they joined your business.

It's worth noting that Additional Statutory Paternity Pay is no longer available for parents whose babies were due on or after 5 April 2015. This older scheme has been replaced by Shared Parental Leave and Pay arrangements.

Statutory Adoption Pay (SAP)

The Statutory Adoption Pay tables follow the same format as the maternity pay tables but are based on the expected week of placement rather than childbirth. You'll use these to check the latest employment start dates for employees who are adopting a child.

As with maternity pay, there are qualifying periods that the employee must have worked through, and they must meet earnings requirements to be eligible for SAP.

Statutory Parental Bereavement Pay (SPBP)

The Statutory Parental Bereavement Pay tables help you calculate when this payment is due following the death of a child or stillbirth. These tables show relevant weeks and start dates for SPBP, which is a more recent statutory payment introduced to support bereaved parents.

The concept of "relevant weeks" is important for SPBP. These are specific periods related to when the bereavement occurred, and the tables help you identify these weeks so you can calculate the correct payment period. Eligible employees can take the leave and receive payment in two separate weeks within 56 weeks of the death.

Using the Tables Versus Online Calculators

While these reference tables are valuable for manual calculations and understanding how entitlement works, HMRC also provides an online maternity and paternity pay calculator. This calculator can save time and reduce errors, automatically working out dates and entitlement based on information you enter.

For parental bereavement pay, you'll need to refer to the specific SPBP guidance alongside the tables to understand the concept of relevant weeks and how the payment period works.

When You Need These Tables

You'll typically need these tables in several situations:

When an employee first notifies you of their pregnancy, adoption, or paternity leave plans
When you're checking whether someone who has recently joined your business qualifies for statutory pay
When you're auditing payroll records or preparing for an HMRC inspection
When your payroll software needs verification or produces unexpected results
When dealing with complex cases involving employees who have transferred or had breaks in employment

Key Points to Remember

The tables are updated to reflect the current tax year, so make sure you're using the correct version when making calculations for the 2025/26 tax year. Each statutory payment has different qualifying conditions, so use the appropriate table for the type of leave and pay you're calculating.

Employment must be continuous into the relevant qualifying period, and employees must also meet minimum earnings thresholds (not shown in the date tables themselves but set out in the broader statutory pay guidance). The tables only help you determine date-based eligibility—you'll still need to verify earnings separately.

Keeping Records

When you use these tables to determine statutory pay entitlement, keep a record of your calculations. HMRC may ask to see evidence of how you worked out an employee's entitlement, including which dates you used and how you determined the qualifying period. Good record-keeping protects both you and your employee if questions arise later.

Sources

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.