How Statutory Maternity Pay works in 2026/27
Statutory Maternity Pay (SMP) is paid by your employer for up to 39 weeks while you're on maternity leave. It's paid in two parts:
- Weeks 1 to 6: 90% of your average weekly earnings (AWE) before tax, with no upper limit.
- Weeks 7 to 39: £194.32 a week, or 90% of your AWE if that's lower.
The £194.32 rate applies from 6 April 2026. The calculator rounds any fraction of a penny in the 90% figure up to the next penny, which is how statutory family payments are rounded. SMP is paid through payroll like your normal wages, so income tax and National Insurance are taken off.
Am I eligible for SMP?
To get SMP you need to:
- have worked for your employer continuously for at least 26 weeks up to the "qualifying week", which is the 15th week before the week your baby is due
- earn on average at least £129 a week before tax (the Lower Earnings Limit for 2026/27) in the 8 weeks up to the end of the qualifying week
- give your employer at least 28 days' notice of when you want your pay to start, plus proof of pregnancy (usually the MATB1 form from your midwife or GP)
If you don't qualify, your employer must give you form SMP1 explaining why, within 7 days of deciding. You might be able to get Maternity Allowance from Jobcentre Plus instead, which is also available to self-employed people.
Worked example: £600 a week
Your average weekly earnings are £600 (about £31,200 a year).
- Weeks 1 to 6: 90% of £600 = £540 a week × 6 = £3,240
- Weeks 7 to 39: £540 is more than £194.32, so you get £194.32 × 33 = £6,412.56
- Total SMP: £9,652.56 over 39 weeks
On lower pay, the 90% rule applies all the way through. If your AWE is £200, 90% is £180, which is below £194.32, so you get £180 for all 39 weeks: £7,020 in total.
| Annual salary | Weeks 1–6 | Weeks 7–39 | Total SMP |
|---|---|---|---|
| £15,000 | £259.62 | £194.32 | £7,970.28 |
| £26,000 | £450.00 | £194.32 | £9,112.56 |
| £40,000 | £692.31 | £194.32 | £10,566.42 |
How average weekly earnings are worked out
Your employer looks at the gross pay you received in the 8 weeks up to the end of the qualifying week. If you're paid monthly, it's usually the last 2 monthly payments, multiplied by 12 and divided by 52 to get a weekly figure. Overtime, bonuses and commission paid in that window count. A pay rise backdated into that period also counts, which can increase your SMP even after it's started.
When does maternity pay start?
The earliest you can start maternity leave is 11 weeks before your due week. SMP usually starts when your leave starts. It will start automatically if you're off work for a pregnancy-related illness in the 4 weeks before your due week, or the day after the birth if your baby arrives early. You can take up to 52 weeks of maternity leave in total, but SMP stops after week 39.
Tips
- Check your contract for enhanced maternity pay. Many employers top up SMP, for example full pay for the first 3 months.
- You keep building up holiday while you're on maternity leave. Our holiday entitlement calculator shows how much.
- Your partner may be able to get Statutory Paternity Pay of £194.32 a week for up to 2 weeks, or share leave and pay with you.
- Work out your key dates with the pregnancy due date calculator, and see your normal pay after tax with the take-home pay calculator.
Frequently asked questions
How much is maternity pay in 2026?
From 6 April 2026, Statutory Maternity Pay is 90% of your average weekly earnings for the first 6 weeks, then £194.32 a week (or 90% of your earnings if lower) for the next 33 weeks.
How much maternity pay will I get on £30,000 a year?
On £30,000 your average weekly earnings are about £576.92. You'd get £519.24 a week for 6 weeks (90%, rounded up to the penny), then £194.32 a week for 33 weeks: £9,528 in total before tax.
Is maternity pay taxed?
Yes. SMP is paid through payroll like normal wages, so income tax and National Insurance are deducted if your income is high enough.
What is the minimum earnings for maternity pay?
For 2026/27 you need average weekly earnings of at least £129 before tax, which is the Lower Earnings Limit. Below that you may be able to claim Maternity Allowance instead.
How long is maternity pay paid for?
SMP is paid for up to 39 weeks. You can take up to 52 weeks of maternity leave, but the last 13 weeks are unpaid unless your employer offers more.
Last reviewed October 2026 using 2026/27 figures. This calculator gives an estimate for guidance only.