Neonatal Care Pay Calculator, 2026/27
Statutory Neonatal Care Pay is one of the newer statutory payments and easy for a small payroll to miss. Enter average weekly earnings and the number of weeks needed and this calculator shows the pay due and the employer's likely NIC recovery.
The neonatal care pay calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Statutory Neonatal Care Pay is paid at the flat statutory family pay rate of £194.32 a week for 2026/27, or average weekly earnings if lower, for up to 12 weeks. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under payroll, paye & employment. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
Regulated by
Regulated & AML supervisor
AAT fellow member
Xero Gold PartnerCertified advisor
QuickBooks PartnerCertified ProAdvisor100+ yearsCombined team experienceFully insuredUp to £2m indemnityNeonatal Care Pay Calculator
Result, 2026/27
Total statutory neonatal care pay
Weekly rate applied
Employer NIC/PAYE recovery
92.0% of payWeeks used of maximum entitlement
Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
Statutory Neonatal Care Pay is paid at a flat weekly rate, the same £194.32 statutory family pay rate used for maternity, paternity, adoption and shared parental pay for 2026/27, or 90% of average weekly earnings if that figure is lower. Unlike Statutory Maternity Pay, there is no higher 90%-of-earnings period; the flat rate (or lower earnings-based figure) applies from week one.
The maximum entitlement is 12 weeks, corresponding to a full week of leave for each complete week the baby spends in neonatal care after the first 7 days, up to that cap. This calculator lets you model any number of weeks up to the maximum to fit the actual period of neonatal care.
Employer recovery of neonatal care pay works the same way as other statutory family payments: most employers recover 92% through PAYE, while small employers, those with total Class 1 NIC of £45,000 or less in the qualifying tax year, recover 103%.
Who qualifies and when leave can be taken
Neonatal care leave and pay apply where a baby is admitted to neonatal care within 28 days of birth and stays for 7 or more continuous days. It is a day-one employment right for leave, though the pay element requires the same continuous service and earnings tests as other statutory family payments.
The leave can usually be taken alongside, or shortly after, other family leave such as maternity or paternity leave, and does not have to be taken in one continuous block, giving parents flexibility to be with their baby during an extended hospital stay.
Practical payroll points
Because this is a relatively new statutory payment, not all payroll software automates it in the same way as maternity or paternity pay, so it is worth checking your system correctly recognises neonatal care pay as a distinct payment type for recovery purposes.
Keep evidence of the neonatal care admission dates, as HMRC and the employee may need this to confirm the qualifying period if a compliance query arises.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
How many weeks of Statutory Neonatal Care Pay can be claimed?
Up to 12 weeks, based on one week's pay for each complete week the baby has spent in neonatal care beyond the first 7 days, up to that overall cap.
What rate is Statutory Neonatal Care Pay paid at?
The flat statutory family pay rate for 2026/27, or 90% of average weekly earnings if that figure is lower, from the first week, with no separate higher-rate period.
Can neonatal care pay be taken alongside maternity or paternity pay?
Yes, it is designed to work alongside other family leave entitlements, and can often be taken after other statutory leave ends, to reflect an extended hospital stay for the baby.
How does the employer recover neonatal care pay?
In the same way as other statutory family payments, generally 92% through PAYE, or 103% for small employers with total Class 1 NIC of £45,000 or less in the relevant tax year.
Keep going
Related calculators
Same rates, different question.
Adoption Pay Calculator
Work out Statutory Adoption Pay for 2026/27, including the 90% first-six-weeks rate and the flat weekly rate that follows, plus employer NIC recovery.
CalculatorEmployer NIC Calculator
Calculate employer National Insurance on a salary for 2026/27, at 15% above the £5,000 secondary threshold, with and without the employment allowance.
CalculatorEmployee National Insurance Calculator
See exactly how much Class 1 employee National Insurance is deducted from a salary in 2026/27, with the 8% and 2% bands broken down clearly.
CalculatorNotice Period Pay Calculator
Work out statutory notice pay or pay in lieu of notice for 2026/27, including tax and National Insurance treatment on the final payment.