How Statutory Maternity Pay (SMP) works in the UK
In the UK, eligible employees can take up to 52 weeks of Statutory Maternity Leave when having a baby. Statutory Maternity Pay (SMP) is paid for up to 39 weeks to replace earnings while taking time off.
SMP is structured into two distinct statutory payment periods: for the first 6 weeks, you receive 90% of your average weekly earnings (AWE) before tax with no upper financial cap. For the following 33 weeks, you receive either the statutory flat weekly rate (£194.32 for the 2026/27 tax year) or 90% of your average weekly earnings, whichever is lower.
The remaining 13 weeks of maternity leave up to the 52-week maximum are unpaid. SMP is paid through your employer's standard payroll (weekly or monthly) and is subject to standard PAYE income tax and employee National Insurance contributions.
Worked example: Full-time employee on £35,000 salary
Consider an employee in England earning a gross annual salary of £35,000 who takes the full 52 weeks of statutory maternity leave in the 2026/27 financial year under standard SMP rules.
Her Average Weekly Earnings (AWE) equal £35,000 divided by 52 weeks, which gives £673.08 per week. Because this exceeds the statutory Lower Earnings Limit of £129 per week, she is fully eligible for SMP.
During Weeks 1 to 6 (the higher rate period), she receives 90% of her weekly pay, amounting to £605.77 per week, for a total of £3,634.62. During Weeks 7 to 39 (the standard rate period of 33 weeks), because 90% of her salary (£605.77) exceeds the statutory ceiling, she receives the statutory rate of £194.32 per week, totalling £6,412.56.
Her total Statutory Maternity Pay equals £10,047.18 over the 39-week paid period. Over the final 13 weeks of leave (Weeks 40 to 52), she receives no statutory pay, producing an average monthly gross payment of £837.27 across her entire 52 weeks of leave.
Eligibility rules and company enhanced maternity pay
To qualify for Statutory Maternity Pay, you must have worked continuously for your employer for at least 26 weeks extending into the 'qualifying week' (the 15th week before your expected week of childbirth) and earn at least the Lower Earnings Limit (£129 per week for 2026/27). If you do not qualify for SMP, you may still be entitled to claim Maternity Allowance directly from Jobcentre Plus.
Many employers offer contractual or occupational maternity pay (OMP) that enhances statutory entitlements. Common schemes include full salary for the first 6 or 12 weeks of leave, or half-pay plus SMP for up to 12 weeks, providing substantial financial support before transitioning to standard statutory rates.
Inputs for the Maternity pay calculator
Pay frequency
Choose whether you prefer to enter your regular gross pay as an annual salary, monthly pay or weekly earnings.
Gross annual salary
Your total contracted annual salary before deductions for income tax, National Insurance and pension contributions.
Gross monthly salary
Your regular monthly salary before deductions. Used to compute your average weekly earnings across the qualifying reference period.
Gross weekly pay
Your regular gross weekly pay before deductions for income tax and National Insurance.
Planned maternity leave
The total number of weeks of maternity leave you plan to take, up to the statutory maximum of 52 weeks.
Company maternity pay scheme
Select whether you receive statutory maternity pay only or an enhanced occupational package from your employer.
Tax year
The UK tax year in which your maternity pay begins, determining the applicable statutory weekly payment rate and Lower Earnings Limit.
CALCULATOR QUESTIONS
Maternity pay calculator questions
How are Average Weekly Earnings (AWE) calculated for SMP?
Your employer calculates your Average Weekly Earnings using all gross earnings paid to you during the 8-week reference period ending in the qualifying week (the 15th week before your due date). This includes basic salary, overtime, bonuses, and commission paid in that window.
What happens if I earn below the Lower Earnings Limit?
If your average weekly earnings are below the Lower Earnings Limit (£129 per week in 2026/27), you cannot receive SMP. Your employer will give you an SMP1 form within 7 days of deciding, allowing you to claim Maternity Allowance directly from the Department for Work and Pensions (DWP).
Is Statutory Maternity Pay subject to tax and National Insurance?
Yes. Statutory Maternity Pay is classed as taxable earnings and is paid through your employer's payroll. Income tax, Class 1 employee National Insurance, and any student loan repayments will be deducted as usual.
Can I work during my maternity leave without losing SMP?
Yes. You can work up to 10 'Keeping in Touch' (KIT) days during your maternity leave by agreement with your employer without bringing your maternity leave or your Statutory Maternity Pay to an end.