P60 Statutory payments (SMP / SPP / SAP / ShPP / SPBP) — Statutory maternity / paternity / adoption / shared parental / parental bereavement pay
Statutory payments HMRC's scheme paid via your employer: maternity (SMP), paternity (SPP), adoption (SAP), shared parental (ShPP), parental bereavement (SPBP).
At a glance
- Entry
- Statutory maternity / paternity / adoption / shared parental / parental bereavement pay
- Feeds to
- Already included in "Pay: In this employment" (statutory payments are taxable pay). P60 separates them for record-keeping.
- Check against
- Your payslips showing the SMP/SPP/SAP/ShPP/SPBP line, and the relevant HMRC scheme letter (MATB1, etc.).
What this means
If you received any statutory parental or bereavement pay in the tax year, the P60 shows it separately even though it's already in your "Pay: In this employment" total. These payments come from HMRC's schemes but are administered by your employer and taxed through PAYE like normal wages.
SMP/SPP/SAP: first 6 weeks at 90% of average earnings, then the lower of 90% or the statutory weekly rate for up to 33 more weeks. SPBP (Statutory Parental Bereavement Pay): 2 weeks at the statutory rate or 90%. ShPP: shared between partners at the statutory rate. See the year-notes block for the current-year statutory weekly rate.
Implications for your tax
- Taxable income — already in the main pay total, no separate entry on SA or 1040.
- Eligibility requires qualifying weeks at or above the Lower Earnings Limit before the qualifying week — gaps in employment can disqualify.
- NI contributions are paid on statutory payments, which count toward your NI record for State Pension qualifying years.
Common pitfalls
- Contractual top-ups (enhanced maternity pay) from your employer are ordinary pay, not statutory pay — they appear in the main pay figure but NOT in this box.
- If statutory pay is your only income during a long parental leave, your personal allowance may not fully offset it and you'll pay some income tax — budget accordingly.
For 2025-26 (tax year 6 April to 5 April)
- Statutory pay weekly rate (SMP/SPP/SAP/SPBP/ShPP)
- £187.18
- First 6 weeks of SMP/SAP at 90% of average earnings, then the lower of 90% or this statutory rate for up to 33 more weeks. Rate changes announced annually at the Autumn Budget for the following tax year.
Values sourced from central tax-year config at build time — update automatically on FY rollover.
Related P60 entries
Pay: In this employment — Pay in this employment (current job)
Your total taxable pay in this employment for the tax year (6 April to 5 April). If you started this job mid-year, it covers only what this employer paid you.
Pay: In previous employment(s) — Pay from previous employer(s) this year
Your taxable pay from any earlier employer in the same tax year, as transferred to this employer via your P45 Parts 2 and 3.
Pay: Total for year — Total pay for the tax year
The sum of current and previous employment pay — the headline figure HMRC uses for your annual income tax calculation.
Tax deducted — Total income tax deducted in the year
Total income tax withheld from you via PAYE across this employer (and any previous employer in the same tax year).
Reconciling your pay? Use the take-home pay calculator to verify PAYE and NI on any salary for 2025/26 or 2026/27, and the tax code checker to decode your final tax code.
Sources
P60 structure per HMRC PAYE forms guidance. Thresholds and rates current for 2025/26 (tax year 6 April 2025 to 5 April 2026); 2026/27 figures included where published.