Maternity Pay Calculator
Work out your Statutory Maternity Pay week by week, including the 13 weeks of leave that are not paid at all.
- Weeks 1 to 6: 90% of average weekly earnings, no cap.
- Weeks 7 to 39: £194.32 or 90%, whichever is lower.
- Weeks 40 to 52: unpaid, unless your employer tops it up.
| First 6 weeks at 90% | £2,700 |
| Next 33 weeks | £6,413 |
| Statutory total | £9,113 |
| You receive | £9,113 |
The last 13 weeks are unpaid unless your employer tops them up. That gap is the most common planning mistake.
Key takeaways
- SMP pays 90% of average weekly earnings for 6 weeks, then the lower of £194.32 and 90% for 33 weeks.
- Leave runs 52 weeks but only 39 are paid. The last 13 are unpaid unless your employer tops them up.
- Below about £216 a week, 90% of your earnings is less than the standard rate, so you never receive the headline figure.
- Employers reclaim 92% of SMP, or 109% if their Class 1 NI last year was £45,000 or lower.
How Statutory Maternity Pay works
| Period | Rate | Weeks |
|---|---|---|
| First 6 weeks | 90% of average weekly earnings, no cap | 6 |
| Next 33 weeks | £194.32 or 90% of average weekly earnings, whichever is lower | 33 |
| Remaining leave | Unpaid, unless your employer tops it up | 13 |
Do you qualify?
Two tests have to be met, and both are about the qualifying week, which is the 15th week before the week your baby is due.
- Continuous employment. You must have worked for the same employer without a break for at least 26 weeks up to the qualifying week.
- Earnings. Your average weekly earnings must be at least £129, the lower earnings limit for 2026 to 2027.
If you do not meet both, you may still be able to claim Maternity Allowance, which has different and generally looser conditions.
How average weekly earnings are worked out
Average weekly earnings are your gross pay averaged over the eight weeks up to and including the qualifying week. It is actual gross pay in that window, not your contractual salary, so overtime, bonuses and commission paid during those eight weeks all count. A pay rise that lands inside the window raises your SMP, and one that lands the week after does not.
The 90% trap for lower earners
The standard rate is a ceiling, not a floor. For the 33 standard weeks you receive £194.32 or 90% of your average weekly earnings, whichever is lower. The crossover sits at about £216 a week: below that, 90% of your earnings is less than £194.32 and you are paid the lower figure for the whole 39 weeks. Someone earning £200 a week receives £180 a week throughout, never £194.32.
The date the rate changes
HMRC states it plainly: the Statutory Maternity Pay rate applies from 5 April 2026, while all other statutory payment rates apply from 6 April 2026. SMP moves one day before Statutory Paternity, Adoption, Shared Parental and Sick Pay. The rate rose from £187.18 to £194.32.
Is maternity pay taxed?
Yes. SMP counts as earnings, so Income Tax and National Insurance come off through PAYE exactly as they do on salary. The figures on this page are gross. In practice many people pay less tax across the year as a whole because their total income drops, and some end up owed a refund.
What it costs the employer
Less than most employers expect. Employers reclaim 92% of the SMP they pay. An employer whose total Class 1 National Insurance for the previous tax year was £45,000 or less reclaims 109%, the extra covering the National Insurance due on the payments. Enter your NI figure in the calculator to see the reclaim.
Occupational maternity schemes
Many employers pay more than the statutory minimum, commonly full pay for the first 6, 12 or 26 weeks. Almost always the enhanced rate is inclusive of SMP: the employer tops your pay up to the target rather than paying the enhancement on top. The calculator handles both, because the difference over 26 weeks is substantial. Check your contract or staff handbook for which applies.
What this calculator does not do
- It does not check your 26 weeks of continuous employment. It assumes you meet it.
- It does not deduct Income Tax or National Insurance. All figures are gross.
- It does not calculate Maternity Allowance, Statutory Adoption Pay or Shared Parental Pay.
- It does not work out your dates. For the qualifying week and leave dates, use the official GOV.UK calculator.
Frequently asked questions
How much is maternity pay in 2026 to 2027?
Statutory Maternity Pay is 90% of your average weekly earnings for the first 6 weeks with no cap, then £194.32 a week or 90% of your average weekly earnings, whichever is lower, for the next 33 weeks. That is 39 paid weeks in total. On average weekly earnings of £500 the total is £9,112.56 before tax.
How long is maternity pay paid for?
Statutory Maternity Pay runs for 39 weeks. Statutory maternity leave runs for 52 weeks, so the final 13 weeks of leave are unpaid unless your employer has its own scheme. This gap catches a lot of people out when they plan their finances.
How much do you need to earn to qualify for maternity pay?
Your average weekly earnings must be at least the lower earnings limit, which is £129 a week for 2026 to 2027. You also need to have worked for the same employer continuously for at least 26 weeks up to the qualifying week, which is the 15th week before the week your baby is due. If you do not qualify for SMP you may be able to claim Maternity Allowance instead.
What are average weekly earnings for maternity pay?
Average weekly earnings are your gross pay averaged over the eight weeks up to and including the qualifying week. It uses actual gross pay in that window, so overtime, bonuses and commission paid in those weeks count, and a pay rise landing inside the window can raise your SMP.
Is maternity pay taxed?
Yes. Statutory Maternity Pay is treated as earnings, so Income Tax and National Insurance are deducted through PAYE in the normal way. Many people pay less tax overall across the year because their total income falls, and some receive a refund.
When did the maternity pay rate change?
The Statutory Maternity Pay rate rose from £187.18 to £194.32 a week. Note the date: HMRC applies the SMP rate from 5 April 2026, while every other statutory payment rate applies from 6 April 2026. SMP changes one day earlier than the rest.
How much of maternity pay can an employer reclaim?
Employers recover 92% of the Statutory Maternity Pay they pay out. Employers whose total Class 1 National Insurance for the previous tax year was £45,000 or less recover 109%, the extra covering the National Insurance cost of the payments.
Sources
- GOV.UK: Rates and thresholds for employers 2026 to 2027
- GOV.UK: Statutory Maternity Pay and Leave, employer guide
- GOV.UK: Recover statutory payments
Every rate used here is listed with its source on the methodology page. Rates were last verified on 2026-08-14. This is an estimate, not financial or employment advice.