UK Statutory Maternity Pay (SMP) Calculator 2026/27

Statutory Maternity Pay Guide (2026/27)

How Statutory Maternity Pay Works

Statutory Maternity Pay (SMP) is the minimum maternity pay your employer must provide if you qualify, paid for up to 39 weeks. It has two phases. For the first 6 weeks, you receive 90% of your average weekly earnings, with no upper cap — so higher earners get more during this period. For the remaining 33 weeks, you receive the lower of the flat rate (£194.32 per week from April 2026) or 90% of your average weekly earnings. So for most people the pattern is six weeks at 90% of pay, then up to 33 weeks at the flat £194.32. SMP is paid by your employer through PAYE in the normal way, so it's subject to tax and National Insurance like ordinary pay. Statutory maternity leave can last up to 52 weeks in total, but SMP only covers up to 39 of those weeks — the final 13 weeks of leave, if taken, are unpaid (unless your employer pays more). This calculator estimates the statutory amount; many employers offer enhanced 'occupational' or 'company' maternity pay that's more generous, which would be set out in your contract or maternity policy. The 2026/27 flat rate of £194.32 applies; rates rise each April, so check GOV.UK for the current figure.

Qualifying for SMP

To qualify for SMP, you generally need to have worked for the same employer continuously for at least 26 weeks up to the 'qualifying week' (the 15th week before your baby is due), still be employed in that qualifying week, earn on average at least the lower earnings threshold (£129 a week from April 2026), and give the correct notice and proof (such as a MATB1 certificate from your midwife or doctor). If you don't qualify for SMP — for example because you're newly employed, self-employed, or earn below the threshold — you may instead be able to claim Maternity Allowance from the government, which has different qualifying rules based on your recent work and earnings. It's worth checking both: many people who don't get SMP still qualify for Maternity Allowance. You usually need to give your employer at least 28 days' notice of when you want SMP to start. SMP can start from 11 weeks before the expected week of childbirth, and normally begins automatically if you're off work with a pregnancy-related illness in the last four weeks before your due date, or the day after the birth. The rules have detail and exceptions, so confirm your specific position with your employer's HR or on GOV.UK.

Planning Your Maternity Leave and Pay

Because SMP drops to the flat rate after six weeks, household income typically falls significantly during maternity leave, so planning ahead matters. Map out the income across the 39 weeks: six weeks at 90% of your pay, then up to 33 weeks at £194.32 (or 90% if you earn less than that), then potentially 13 unpaid weeks if you take the full 52-week leave. Compare this with your essential outgoings to see where any shortfall falls, usually deeper into the leave. Consider how you'll bridge it: savings built up beforehand, your partner's income, Shared Parental Leave (which lets eligible parents share the leave and pay), and any enhanced employer scheme. Check whether returning earlier, or your partner taking Shared Parental Leave, suits your family. Other support to check: Child Benefit (claimable once the baby arrives), and potentially Universal Credit depending on household income during leave. Keep an eye on the Child Benefit High Income charge if either partner earns over the relevant threshold. Also remember SMP counts as taxable income, so your take-home during the 90% phase isn't the full 90% of gross. This calculator gives the gross statutory figures to help you plan; for an exact personal picture including tax, enhanced pay, and benefits, speak to your employer's HR and check GOV.UK or Citizens Advice.

Beyond Statutory Maternity Pay

SMP is the statutory floor, but several other things can affect your maternity finances. Enhanced employer schemes: many employers, including parts of the NHS and larger companies, offer occupational maternity pay well above SMP — for example, several weeks at full or half pay before reverting to statutory. Always check your contract or maternity policy, as this can be worth thousands of pounds. Maternity Allowance: the alternative for those who don't qualify for SMP, paid by the government rather than your employer. Shared Parental Leave and Pay: lets eligible parents split the leave and statutory pay between them, offering flexibility in who takes time off. Keeping in Touch (KIT) days: you can work up to 10 days during maternity leave without losing SMP, which can ease the transition back and provide some extra income. Pension contributions usually continue during paid maternity leave, often with your employer maintaining their contribution based on your normal salary while yours is based on your actual (reduced) pay — worth checking. Returning to work: you have the right to return, and to request flexible working. This calculator focuses on the statutory pay element; the full financial picture of having a baby involves benefits, enhanced pay, childcare planning, and tax, so use it as a starting point and seek tailored guidance from HR, GOV.UK, or a specialist adviser.