UK Tax Tools

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 your Self Assessment return.
  • 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.

Worked example

SMP for average weekly earnings of £600 (2025-26 statutory rate):

First 6 weeks at 90% of AWE (£540.00/week)
£3,240.00
Next 33 weeks at the statutory rate (£187.18/week)
£6,176.94
Total SMP shown on the P60
£9,416.94

Any contractual maternity top-up from your employer sits in the main pay figure, not in this box.

FAQ

What does the P60 Statutory payments (SMP / SPP / SAP / ShPP / SPBP) mean?
Statutory payments HMRC's scheme paid via your employer: maternity (SMP), paternity (SPP), adoption (SAP), shared parental (ShPP), parental bereavement (SPBP). 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.
Where does P60 Statutory payments (SMP / SPP / SAP / ShPP / SPBP) go on my tax return?
Already included in "Pay: In this employment" (statutory payments are taxable pay). P60 separates them for record-keeping.

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).

Leaving a job instead? The equivalent leaver's figures are on your P45 — see the P45 Box Guide.

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.

Related Calculators

UK Tax Brackets & Bands Reference

Every income tax band and rate for England/Wales/NI and Scotland, both tax years.

Reverse Salary Calculator

Enter your target take-home pay and get the gross salary you need to earn.

Budget Planner

50/30/20 rule or a custom income and expenditure form, with a monthly surplus/deficit figure.