UK Statutory Maternity Pay (SMP) Calculator

Statutory Maternity Pay is paid for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then the lower of £187.18/week (2026-27 statutory rate) or 90% of earnings for the remaining 33 weeks. Calculate your full SMP entitlement.

Gross, averaged over qualifying weeks
By 15th week before due date
2026-27 rate from gov.uk
Must average above this to qualify
Total SMP (39 Weeks)
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First 6 Weeks (90% rate)
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Next 33 Weeks (statutory)
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Weekly Breakdown
Weeks 1–6 (per week)—
Weeks 7–39 (per week)—
Eligible duration39 weeks
Tax + NI deducted fromAll payments
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What Is Statutory Maternity Pay (SMP)?

Statutory Maternity Pay is the legal minimum amount UK employers must pay eligible employees during maternity leave. It is paid for up to 39 weeks and structured in two phases per gov.uk Statutory Maternity Pay rules:

  • First 6 weeks: 90% of average weekly earnings (no upper cap on this rate).
  • Next 33 weeks: The lower of 90% of average weekly earnings OR the statutory weekly rate (£187.18 for 2026-27, set by HM Treasury and uprated annually in April).

SMP is taxable income — Income Tax and National Insurance are deducted as normal. Pension contributions continue based on normal pay (not SMP rate) per Pensions Act 1995 protections.

SMP Eligibility — Three Tests

Per gov.uk and HMRC Statutory Payments Manual, you must meet ALL of:

  1. Continuous employment: 26 weeks continuous employment with the same employer by the 15th week before the expected week of childbirth (the "qualifying week").
  2. Earnings test: Average weekly earnings ≥ Lower Earnings Limit (LEL = £125/week for 2025-26, uprated April 2026).
  3. Notice given: Notify employer at least 28 days before SMP starts (or as soon as practical), with form MAT B1 from your midwife.

If you fail the continuous employment test (e.g. self-employed, agency worker, or new employee), you may instead qualify for Maternity Allowance from the Department for Work and Pensions (DWP).

SMP vs Maternity Allowance vs Enhanced Maternity Pay

SMP is the legal minimum from your employer. Maternity Allowance (MA) is the equivalent from DWP for those not eligible for SMP — paid at the same statutory rate. Enhanced/contractual maternity pay is whatever extra your employer offers above SMP — many large employers offer 6 months full pay, or 50% pay, etc. Check your employment contract or staff handbook.

Tax, KIT Days, and Returning to Work

SMP counts as taxable employment income — PAYE applies. You can take up to 10 Keeping In Touch (KIT) days while on maternity leave without losing SMP. Returning to work earlier than 39 weeks ends SMP. You're entitled to your same job back if leave is ≤ 26 weeks (Ordinary Maternity Leave) or a similar role if leave is 27–52 weeks (Additional Maternity Leave).

Sources: gov.uk Statutory Maternity Pay (gov.uk/maternity-pay-leave/pay), HMRC Statutory Payments Manual, Maternity and Parental Leave Regulations 1999, ACAS guidance. Last updated 2026-05.

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