Maternity Pay Calculator
Calculate how much statutory maternity pay you're entitled to based on your salary and length of employment.
Calculate your Statutory Maternity Pay (SMP) for 2026/27.
Average from 8 weeks before the qualifying week. Minimum £123 to qualify.
You must have worked for your employer continuously for 26 weeks before the qualifying week.
SMP can start up to 4 weeks before your due date.
How UK Statutory Maternity Pay Works
Statutory Maternity Pay (SMP) runs for 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings with no cap. The remaining 33 weeks are paid at the lower of 90% of your earnings or the statutory rate of £187.18/week (2026/27 rate, up from £184.03 in 2025/26). To qualify, you need to have been employed by the same employer continuously for at least 26 weeks at the 15th week before your due date, and your average weekly earnings must be at least £125 (the Lower Earnings Limit for NI).
Total SMP for a £500/week earner: 6 weeks at £450 (90%) plus 33 weeks at £187.18 (statutory cap), giving £8,877.94 across the 39 weeks. The same calculation for a £250/week earner: 6 weeks at £225, then 33 weeks at £187.18 (statutory cap kicks in below the 90% figure), totalling £7,527.94. Mothers earning more get more in the first 6 weeks but everyone hits the same statutory rate ceiling thereafter.
Enhanced Maternity, the Final 13 Weeks, and Common Pitfalls
Many UK employers offer enhanced maternity above the statutory minimum. Common patterns: full pay for 13 weeks then SMP, or 90% for 26 weeks then SMP. Check your contract - the enhancement is contractual and worth substantially more than the statutory rate. The total leave entitlement is 52 weeks (26 weeks Ordinary Maternity Leave plus 26 weeks Additional Maternity Leave); the final 13 weeks of leave is unpaid unless your employer offers extra.
The other surprise is that SMP runs from the day your maternity leave starts, not the baby's birth. You can start as early as the 11th week before due date or as late as the day after birth. Most mothers start either 1 week before due date (using Annual Leave to bridge the period after MATB1 form) or on the birth date itself. The [UK Tax Calculator](/uk-tax-calculator) is useful for working out what your reduced household income looks like in tax-paid terms across the year of leave.
SMP Total by Average Weekly Earnings (39 weeks total, 2026/27)
| Weekly Earnings | First 6 Weeks (90%) | Next 33 Weeks | Total SMP |
|---|---|---|---|
| £200 | £1,080 | £5,940 (90% rate £180) | £7,020 |
| £300 | £1,620 | £6,177 (cap £187.18) | £7,797 |
| £500 | £2,700 | £6,177 (cap £187.18) | £8,877 |
| £800 | £4,320 | £6,177 (cap £187.18) | £10,497 |
| £1,200 | £6,480 | £6,177 (cap £187.18) | £12,657 |
Frequently Asked Questions
What if I don't qualify for SMP?
If you have not been with the same employer for the 26-week qualifying period or you earn less than £125/week, you may instead qualify for Maternity Allowance through the DWP. Maternity Allowance pays the same flat rate as the SMP statutory cap (£187.18/week in 2026/27) for 39 weeks, with eligibility based on having worked 26 of the 66 weeks before due date, including some self-employed weeks paying Class 2 NI.
Is SMP taxed?
Yes - SMP counts as earned income and is subject to income tax and National Insurance through PAYE. Most employers continue to deduct tax and NI as normal during maternity leave. If your total annual income drops below the personal allowance during the leave year, you may be due a tax refund through HMRC's normal annual reconciliation.
Can I take SMP and work part-time?
Limited yes - up to 10 'Keeping In Touch' (KIT) days during maternity leave without losing SMP for the relevant weeks. KIT days are paid at your normal rate, separate from SMP. Beyond 10 days, working will trigger the loss of SMP for that week. Many employers use KIT days for handover meetings, conferences, or short-term cover.
Does my partner get any pay?
Statutory Paternity Pay covers up to 2 weeks for partners, paid at the same statutory rate (£187.18/week). Some employers enhance this. Shared Parental Leave (SPL) lets parents split the maternity leave entitlement between them, with the same combined 39 weeks of paid leave but more flexibility on who takes which weeks. SPL is underused but worth considering for households where the mother wants an earlier return to work.
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