Statutory Maternity Pay calculator 2026/27
Statutory Maternity Pay (SMP) is the legal minimum your employer pays while you are on maternity leave. It is paid for up to 39 weeks.
Enter your average weekly earnings before tax to see what you get each week and in total.
How it's calculated
- For the first 6 weeks you get 90% of your average weekly earnings, with no upper limit.
- For the rest of the weeks you get £194.32 a week or 90% of your earnings, whichever is lower.
- You need average earnings of at least £129 a week to qualify.
An example
On £600 a week you get £540 a week for 6 weeks, then £194.32 a week for 33 weeks. That is £9,652.56 before tax.
Frequently asked questions
Who gets Statutory Maternity Pay?
Employees who earn at least £129 a week on average, have worked for their employer for at least 26 weeks up to the 15th week before the baby is due, and give the right notice.
What if I do not qualify for SMP?
You may get Maternity Allowance from Jobcentre Plus instead, for example if you are self-employed or have not worked long enough for your employer.
Is maternity pay taxed?
Yes. SMP is paid through payroll, so Income Tax, National Insurance and any student loan or pension contributions come off as normal.
Does my employer have to pay more?
Not by law. Many employers pay enhanced maternity pay on top of SMP. Check your contract or staff handbook.
Key terms
- Average weekly earnings
- Your average gross pay per week over the 8 weeks used for SMP, usually up to the 15th week before the due date.
- Maternity Allowance
- A payment from the government for people who cannot get SMP.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
- HMRCRates and thresholds for employers 2026 to 2027
- Department for Work and PensionsMaternity pay and leave: pay