Statutory Pay

Statutory Maternity Pay Calculator

Plan your finances for your maternity leave. See exactly how much Statutory Maternity Pay (SMP) you'll receive over 39 weeks using the new 2026/27 rates.

Your Earnings

£

Usually calculated from your pay during the 8 weeks before your "qualifying week" (the 15th week before your due date).

Total SMP Entitlement (39 Weeks)

£9,652.56

Estimated total statutory maternity pay before tax and NI.

First 6 Weeks£540.00 / week

Paid at 90% of your average weekly earnings.

Total: £3,240.00

Next 33 Weeks£194.32 / week

Paid at the standard rate of £194.32.

Total: £6,412.56

How Statutory Maternity Pay works

Statutory Maternity Pay (SMP) is the legal minimum your employer must pay you while you are on maternity leave. It is paid for up to 39 weeks.

  • First 6 weeks: You receive 90% of your average weekly earnings before tax. There is no upper limit.
  • Next 33 weeks: You receive £194.32 per week (the new rate from April 2026), or 90% of your average weekly earnings if that is lower.

Do you qualify for SMP?

To qualify for SMP, you must:

  • Earn on average at least £123 a week.
  • Have worked for your employer continuously for at least 26 weeks continuing into the 'qualifying week' (the 15th week before the expected week of childbirth).
  • Give the correct notice (at least 28 days before you want your SMP to start) and provide proof of pregnancy (MATB1 form).

If you don't qualify for SMP, you might still be able to claim Maternity Allowance directly from the government.

Enhanced or Occupational Maternity Pay

Many employers offer an "enhanced" maternity pay package that pays more than the statutory minimum. For example, they might offer full pay for 3 months, then half pay for 3 months, followed by standard SMP.

Your employer cannot pay you less than the statutory amount. Check your contract or staff handbook. (Note: if you work in the public sector, read our Teacher Payslip guide for Burgundy Book details, or our NHS guide for NHS maternity pay rules).

Tax, Pension and Salary Sacrifice

Maternity pay is subject to tax and National Insurance. If your earnings drop below the thresholds while you are on leave, you simply won't pay tax or NI during those months.

If you use a salary sacrifice scheme (such as for your pension or a cycle-to-work scheme), it reduces your "average weekly earnings". This means if you are enrolled in salary sacrifice during the 8-week qualifying period, your SMP calculation could be lower. However, during maternity leave, your employer must usually continue to pay their pension contributions based on your original salary.

Frequently Asked Questions

How much is Statutory Maternity Pay in 2026?
For the first 6 weeks, you get 90% of your average weekly earnings (before tax). For the next 33 weeks, you get £194.32 a week or 90% of your average weekly earnings (whichever is lower).
How long does Statutory Maternity Pay last?
SMP is paid for up to 39 weeks. You can take up to 52 weeks of Statutory Maternity Leave in total, but the last 13 weeks are unpaid.
Do I have to pay tax on maternity pay?
Yes, Statutory Maternity Pay is treated as normal earnings. Income Tax and National Insurance will be deducted if your income goes above the relevant thresholds.