Statutory Maternity Pay Calculator 2026/27
Plan your finances for maternity leave. See your week-by-week SMP breakdown, check if you qualify, and understand what happens if you don't — plus Maternity Allowance explained.
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.
Paid at 90% of your average weekly earnings.
Total: £3,240.00
Paid at the standard rate of £194.32.
Total: £6,412.56
SMP rates 2026/27 — week by week
SMP is paid for 39 weeks in two distinct phases. Your employer pays it in the same way as normal salary (weekly or monthly, minus tax and NI). You can take up to 52 weeks of maternity leave in total, but weeks 40–52 are unpaid unless your employer offers an enhanced scheme.
| Period | SMP Rate | Example (£35k salary) |
|---|---|---|
| Weeks 1–6 | 90% of average weekly earnings | £606/week (on £35k salary) |
| Weeks 7–39 | £194.32/week (or 90% AWE if lower) | £194.32/week |
| Weeks 40–52 | Unpaid (unless employer offers enhanced) | £0 statutory |
39
Weeks of paid SMP
£194.32
Flat rate (weeks 7–39)
52
Total maternity leave
Do you qualify for SMP?
There are four conditions you must meet to qualify for SMP. All four must apply:
✓ 26 weeks continuous employment
You must have been employed by the same employer for at least 26 weeks by the qualifying week — the 15th week before your baby's expected due date.
✓ Earnings above £123/week
Your average weekly earnings must be at least £123/week in the 8 weeks before the qualifying week. This is the Lower Earnings Limit for NI.
✓ Correct notice given
You must give your employer at least 28 days' notice (or as early as possible) of when you want SMP to start, and provide a MATB1 certificate from your midwife or GP.
✓ Still employed (or recently employed)
You must still be employed by the employer paying SMP, or have been continuously employed by them up to the week before SMP is due to start.
Maternity Allowance — if you don't qualify for SMP
If you don't meet the SMP qualifying conditions — perhaps because you recently changed jobs, you're self-employed, or you just started work — you may qualify for Maternity Allowance (MA) instead.
Maternity Allowance is paid directly by the government (not your employer) at up to £194.32/week for 39 weeks. To qualify you must have been employed or self-employed for at least 26 weeks in the 66 weeks before your due date and earned an average of at least £30/week.
Standard MA rate
£194.32/week
or 90% of average weekly earnings if lower
How long it's paid
39 weeks
same duration as SMP
Where to apply
Job Centre Plus or gov.uk/maternity-allowance. Apply from 26 weeks pregnant.
Your rights during maternity leave
Maternity leave is a period of protected employment. You retain most of your employment rights throughout, even though you're not working. Here's what you're entitled to:
✓ Annual leave continues to accrue
You build up all your statutory holiday entitlement during maternity leave. Many workers take accrued holiday immediately before or after their leave to extend their time off.
✓ Pension contributions from your employer
Your employer must continue to pay their pension contributions during the paid portion of your maternity leave, calculated on your normal salary (not the reduced SMP amount).
✓ Right to return to the same job
If you return within 26 weeks (ordinary maternity leave), you have the right to return to exactly the same job on the same terms. After 26 weeks (additional leave), you have the right to the same job or a suitable alternative.
✓ Protection from redundancy
You have enhanced protection from redundancy during maternity leave and for 18 months after the birth. If your role is made redundant, you must be offered any suitable vacancy first before other employees.
✓ Keep In Touch (KIT) days
You can work up to 10 days during maternity leave without losing SMP. These must be agreed with your employer and you're paid your normal rate on top of SMP for those days.