Maternity Pay After Tax Calculator
Maternity pay is taxed like wages. This calculator takes your Statutory Maternity Pay, or your employer's scheme, and shows what reaches your bank account after Income Tax, National Insurance and student loan, month by month.
The Maternity Pay Calculator shows your gross SMP week by week. This page adds the deductions.
Your pay
90% of your earnings for 6 weeks, then the standard rate.
Used as your average weekly earnings for SMP and as your pay before leave.
What this assumes
- One job, tax code 1257L (S1257L in Scotland) on the cumulative basis.
- You earned your normal pay from April until leave starts.
- No other income, no pension contributions, no benefits in kind.
- Weeks after 5 April 2027 use 2026 to 2027 rates.
Take-home during leave
Of £10,151 gross
Income Tax during leave
Deducted through payroll
National Insurance
During leave
Tax back after the year
For 2026 to 2027
Your 52 weeks of leave from October 2026 pay £10,151.04 before tax and £9,710.21 on your payslips after Income Tax and National Insurance.
26 weeks of your leave fall in the next tax year, which starts again with a fresh allowance.
Take-home month by month
| Month | Gross | Income Tax | NI | Take-home |
|---|---|---|---|---|
| Oct 2026 | £2,700.01 | −£330.50 | −£132.16 | £2,237.35 |
| Nov 2026 | £1,556.66 | −£101.83 | −£40.69 | £1,414.14 |
| Dec 2026 | £842.05 | +£41.09 | £0.00 | £883.14 |
| Jan 2027 | £842.05 | +£41.09 | £0.00 | £883.14 |
| Feb 2027 | £842.06 | +£41.08 | £0.00 | £883.14 |
| Mar 2027 | £842.05 | +£41.09 | £0.00 | £883.14 |
| Apr 2027 | £842.05 | £0.00 | £0.00 | £842.05 |
| May 2027 | £842.06 | £0.00 | £0.00 | £842.06 |
| Jun 2027 | £842.05 | £0.00 | £0.00 | £842.05 |
| Jul 2027 | £0.00 | £0.00 | £0.00 | £0.00 |
| Aug 2027 | £0.00 | £0.00 | £0.00 | £0.00 |
| Sep 2027 | £0.00 | £0.00 | £0.00 | £0.00 |
| Take-home during leave | £9,710.21 |
|---|
Before leave, 6 months at your normal pay: £18,000.00 gross, £2,343.00 Income Tax.
A plus sign is money payroll gives back. Monthly pay spreads each week evenly, at 52 weeks to 12 months. Employers split weekly SMP into paydays in their own way, so your payslips can differ.
How much is maternity pay after tax?
On average weekly earnings of £600, Statutory Maternity Pay of £9,652.56 leaves £9,509.52 after tax and National Insurance, if your leave starts in April. The only deduction left by the end of the year is £143.04 of National Insurance on the first 6 weeks.
The answer depends on more than the rate. It depends on what you earned earlier in the tax year, how often you are paid, where you pay Income Tax and whether you repay a student loan. That is why the calculator asks when your leave starts and how you are paid, not just how much you earn.
Cumulative Income Tax
Worked out on your pay for the tax year so far, the way payroll does it, including refunds when your pay drops.
National Insurance per payday
Each week or month is tested on its own, so flat-rate SMP weeks usually pay none.
Scotland or the rest of the UK
Six Scottish bands or the three bands for England, Wales and Northern Ireland.
Student and postgraduate loans
Plans 1, 2, 4 and 5 at 9%, and postgraduate loans at 6%, per payday.
Your employer's scheme
NHS, teacher, Civil Service, police and council presets, or one block of your own.
The tax you get back later
Tax payroll keeps through the unpaid weeks, returned after the tax year ends.
Is maternity pay taxed?
Yes. SMP is taxable and National Insurance contributions are payable on it (HMRC, EIM76360). It is paid in the same way as your wages, weekly or monthly, with tax and National Insurance deducted (GOV.UK). Occupational maternity pay from your employer counts as earnings in the same way, so the NHS, teacher and Civil Service schemes are taxed alongside SMP.
The personal allowance for 2026 to 2027 is £12,570. A whole year at the standard SMP rate of £194.32 a week would be £10,104.64, below the allowance. Tax during leave comes from what you earned earlier in the same tax year, or from a high first 6 weeks at 90% of your earnings.
Why your tax can come back during leave
Income Tax through payroll is cumulative. Each payday your employer looks at your pay and tax for the whole tax year so far and deducts more, or less, or makes a refund as your pay rises or falls (HMRC, PAYE11090). When your pay drops to maternity pay, the tax taken on your full pay earlier in the year starts coming back through your payslips.
A refund needs a payday. In the 13 unpaid weeks at the end of leave there is no pay to refund against, so payroll can be left holding tax you do not owe. In the £600 example, payroll keeps £45.01 at the end of the year although the tax due is £0.00; it comes back after the tax year ends, through a P800 or a change to your tax code.
When refunds do not happen
A week 1 or month 1 tax code (ending in W1, M1 or X) works out tax on each payday on its own and ignores earlier pay and tax, so it gives no refund during leave (HMRC). The calculator assumes the standard cumulative code. If your payslip shows W1 or M1, your refund comes after the year ends instead.
National Insurance on maternity pay
National Insurance is not cumulative. Each week or month is tested on its own against the thresholds for that pay period (HMRC, NIM08020). Flat-rate SMP of £194.32 a week sits between the £129 lower earnings limit and the £242 primary threshold, so no employee National Insurance is due in those weeks, and they still count towards your contribution record. The first 6 weeks at 90% of your earnings can go over the threshold and are charged in the normal way.
| Employee NI, 2026 to 2027 | A week | A month | Rate |
|---|---|---|---|
| Up to the primary threshold | £242 | £1,048 | 0% |
| Primary threshold to upper earnings limit | £967 | £4,189 | 8% |
| Above the upper earnings limit | n/a | n/a | 2% |
Student loan repayments on maternity leave
Student loan deductions work like National Insurance: each payday on its own. You repay 9% of pay above your plan's threshold for Plans 1, 2, 4 and 5, and 6% for a postgraduate loan (HMRC). Flat-rate SMP is below every threshold, so repayments usually stop for most of your leave.
| Plan | A year | A month | A week |
|---|---|---|---|
| Plan 1 | £26,900 | £2,241.66 | £517.30 |
| Plan 2 | £29,385 | £2,448.75 | £565.09 |
| Plan 4 | £33,795 | £2,816.25 | £649.90 |
| Plan 5 | £25,000 | £2,083.33 | £480.76 |
| Postgraduate loan | £21,000 | £1,750.00 | £403.84 |
On a Plan 2 loan and £36,000 a year, paid monthly with leave from October, you repay £49.61 a month for the 6 months before leave, £22.61 in the first month of leave, while the 90% weeks are paid, and nothing after that: £320.27 for the tax year.
Maternity pay after tax in Scotland
Scotland has six Income Tax bands in 2026 to 2027. National Insurance and student loans are the same across the UK. Wales uses the same rates as England and Northern Ireland this year.
| Scottish band | Taxable income | Rate |
|---|---|---|
| Starter | £12,571 to £16,537 | 19% |
| Basic | £16,538 to £29,526 | 20% |
| Intermediate | £29,527 to £43,662 | 21% |
| Higher | £43,663 to £75,000 | 42% |
| Advanced | £75,001 to £125,140 | 45% |
| Top | Over £125,140 | 48% |
On £60,000 a year in Scotland, paid monthly with leave from October, your pay for the tax year is £40,117.16: 6 months of salary, then 6 weeks at 90% and 20 weeks at the standard rate. Income Tax for the year comes to £5,575.67.
Take-home maternity pay: three examples
Each example assumes one job, the standard cumulative tax code and no pension or other income. Figures are for the weeks of leave.
SMP only on £600 a week
England, paid weekly, leave from April
| Weeks | Rate | Amount |
|---|---|---|
| 52 weeks | Gross SMP | £9,652.56 |
| Weeks 1 to 6 | National Insurance | −£143.04 |
| Whole year | Income Tax due | £0.00 |
| Take-home once the year ends | £9,509.52 | |
Payslips show £9,464.51 because payroll keeps £45.01 of tax until after the tax year ends.
NHS Band 5 top, £39,043
England, paid monthly, leave from October
| Weeks | Rate | Amount |
|---|---|---|
| 52 weeks | Gross NHS pay and SMP | £18,787.94 |
| During leave | Income Tax | −£1,995.36 |
| During leave | National Insurance | −£797.92 |
| Take-home during leave | £15,994.66 | |
26 weeks of leave fall in the next tax year. The NHS scheme is 8 weeks of full pay and 18 weeks of half pay plus SMP.
SMP only on £60,000 a year in Scotland
Scotland, paid monthly, leave from October
| Weeks | Rate | Amount |
|---|---|---|
| 52 weeks | Gross SMP | £12,643.32 |
| During leave | Income Tax refunded | +£1,015.36 |
| During leave | National Insurance | −£353.58 |
| Take-home during leave | £13,305.10 | |
The refund is tax taken on the 6 months of full salary, returned as pay drops.
For an employer scheme, the gross figures come from the scheme calculators: the NHS Maternity Pay Calculator, the Teacher Maternity Pay Calculator and the Enhanced Maternity Pay Calculator show each week before tax.
Maternity pay and tax: common questions
Do you pay tax on Statutory Maternity Pay?
Yes, through payroll like your wages. Whether any tax is actually due depends on your pay for the whole tax year: SMP on its own is below the £12,570 personal allowance, but salary earned earlier in the same year uses some of the allowance up.
Why is no National Insurance taken from my maternity pay?
Because each payday is tested on its own and £194.32 a week is below the £242 primary threshold. Those weeks still count towards your National Insurance record.
Will I get a tax refund on maternity leave?
Often, yes. If you worked earlier in the tax year, the cumulative calculation returns tax through your payslips once your pay drops. Tax still held when the unpaid weeks begin comes back after the tax year ends.
Does maternity pay affect my student loan?
Yes. Repayments are worked out on each payday, so they fall or stop when your pay is below your plan's threshold. They start again when your pay goes back above it.
What happens to my pension on maternity leave?
Membership continues throughout maternity leave, whether or not you are paid. While you are paid, your rights build up as if you were on your usual salary, and your own contributions can be based on the pay you actually receive (Equality Act 2010, explanatory notes). Contributions usually stop in unpaid leave unless your contract says otherwise (GOV.UK). The calculator does not deduct pension contributions.
Can salary sacrifice cost me maternity pay?
It can. If a salary sacrifice arrangement reduces your average weekly earnings below the £129 lower earnings limit, your employer does not have to pay statutory maternity pay (HMRC).
What the calculator does not do
- Pension: no pension contributions are deducted.
- Other income: a second job, benefits in kind or a non-standard tax code change the answer.
- High earners: above £100,000 the personal allowance is reduced, which the calculator does not model.
- Next year's rates: weeks after 5 April 2027 use 2026 to 2027 rates, because the new ones are not published yet.
- Dates and paydays: monthly pay spreads each week evenly across the months, not by the actual days in each month.
This is an estimate, not tax advice; your payslips are the final word.
How this maternity pay after tax calculator was checked
Every rate, threshold and band on this page comes from HMRC's rates and thresholds for 2026 to 2027and GOV.UK's Income Tax pages. The method follows HMRC's manuals on cumulative PAYE and National Insurance earnings periods. Checked 8 October 2026.
- Rates and thresholds for employers 2026 to 2027 (HMRC)
- Income Tax in Scotland: current rates (GOV.UK)
- Income Tax in Wales: rates and bands (GOV.UK)
- EIM76360: statutory maternity pay summary (HMRC)
- Maternity pay and leave: pay (GOV.UK)
- PAYE11090: ways an employer can apply a tax code (HMRC)
- Emergency tax codes (GOV.UK)
- NIM08020: earnings paid at regular intervals (HMRC)
- Student loan and postgraduate loan repayment guidance for employers (HMRC)
- Equality Act 2010, explanatory notes on the maternity equality rule (legislation.gov.uk)
- Employee rights when on leave (GOV.UK)
- Salary sacrifice and the effects on PAYE (HMRC)
- SMP rates for 2026 to 2027 (HMRC)
Weekly amounts are rounded to the nearest penny, so a payslip can differ by a penny or two. The Methodology and sources page lists every rate the site uses.