Statutory Maternity Pay 2027 to 2028
The 2027 to 2028 Statutory Maternity Pay rate has not been announced yet. Until April 2027 SMP is 90% of your average weekly earnings for 6 weeks, then £194.32 or 90% if that is lower for 33 weeks.
Last checked 15 October 2026 against GOV.UK, legislation.gov.uk and the ONS.
Not announced yet
SMP standard rate, 2027 to 2028
£194.32
Standard rate until April 2027
21 October 2026
September CPI published
28 October 2026
Budget day
By Idiris Chadburn, UK payroll professional
What is the SMP rate for 2027 to 2028?
It has not been announced. On 15 October 2026 no 2027 to 2028 rate was published, so the 2026 to 2027 rate of £194.32 a week, or 90% of earnings if lower, still applies.
| 2026 to 2027 | 2027 to 2028 | |
|---|---|---|
| First 6 weeks | 90% of average weekly earnings | 90% of average weekly earnings |
| Next 33 weeks | £194.32 or 90%, whichever is lower | Not announced yet |
| Lower earnings limit | £129 a week | Not announced yet |
| SMP rate applies from | 5 April 2026 | Not announced yet |
| Maternity Allowance standard rate | £194.32 | Not announced yet |
| Employer recovery | 92%, or 109% for small employers | Not announced yet |
The first 6 weeks are set by the Social Security Contributions and Benefits Act 1992 at 90% of your normal weekly earnings, with no cap, so they do not change from year to year. Only the flat standard rate for the other 33 weeks is reviewed. Maternity leave itself stays at 52 weeks.
HMRC applied the 2026 to 2027 SMP rate from 5 April 2026, one day before every other rate on 6 April 2026. The Statutory Maternity Pay guide covers who pays and how SMP is taxed, and the Maternity Pay Calculator works out your SMP week by week on the current rates.
When will the 2027 to 2028 SMP rate be announced?
Expect it around the Budget on 28 October 2026. Last year the new rates were announced on Budget day, 26 November 2025, and DWP published the full list the next day.
21 October 2026, 7am: September inflation
The ONS publishes Consumer Price Inflation for September 2026. Last year's increase followed the September figure.28 October 2026: the Budget
The Chancellor has confirmed the Budget date. In 2025 the Secretary of State's written statement on benefit rates came the same day as the Budget.DWP benefit and pension rates paper
DWP lists every proposed rate, including SMP and Maternity Allowance. The 2026 to 2027 paper was first published on 27 November 2025, and the word 'proposed' was removed on 16 February 2026 once the figures were confirmed.Up-rating Order approved by Parliament
The new SMP figure is written into the Statutory Maternity Pay (General) Regulations 1986 by an Up-rating Order. The 2026 Order was approved by both Houses and made on 2 March 2026.April 2027: the new rate applies
The exact day is set in the 2027 Order. In 2026 the SMP rate changed on 5 April and Maternity Allowance on 6 April. In 2025 the SMP rate changed on 6 April.
How is the new SMP rate worked out?
It follows a yearly review against prices. For 2026 to 2027 SMP rose 3.8%, from £187.18 to £194.32, matching CPI inflation of 3.8% in the 12 months to September 2025.
Each year the Secretary of State for Work and Pensions must review benefit rates under section 150 of the Social Security Administration Act 1992, to see whether they have kept their value against prices. The House of Commons Library summarised the 2026 to 2027 round as: inflation-linked benefits rise by 3.8% from April 2026, in line with the CPI rate for September 2025. The Government Actuary's report on the 2026 Order notes that April up-rating is generally based on CPI for the third quarter of the previous year.
A straight 3.8% on £187.18 gives £194.29, a few pence below the published £194.32. The Government Actuary's table lists the April 2026 CPI increase as 3.81%, so the published rate can differ slightly from a rounded percentage. Treat any figure you work out yourself as an estimate until DWP publishes.
The formula
New rate = £194.32 × (1 + September 2026 CPI). The ONS publishes that CPI figure at 7am on 21 October 2026. This page will show the result then, and the confirmed rate once DWP publishes it.
What if your maternity leave runs across April 2027?
Only your standard-rate weeks can change. Your first 6 weeks at 90% of earnings are not uprated, and standard-rate weeks from the day the new rate takes effect use the 2027 to 2028 figure.
The Up-rating Order replaces the weekly sum in regulation 6 of the Statutory Maternity Pay (General) Regulations from a set date. In 2026, for example, £187.18 was replaced by £194.32 from 5 April 2026. Your standard-rate weeks are always the lower of that prescribed rate and 90% of your average weekly earnings.
If you earn under £215.91 a week on average, uprating will not change your SMP. 90% of your earnings is already below £194.32, so you get 90% for all 39 weeks, and a higher standard rate leaves it unchanged. Your average weekly earnings come from your pay in the 8 weeks up to the end of your qualifying week.
Want to see your take-home pay on the current rates? Use the Maternity Pay After Tax Calculator.
Qualifying for maternity pay if your baby is due in 2027
The test uses the lower earnings limit in force on the Saturday that ends your qualifying week. If your baby is due in a week starting on or before Sunday 11 July 2027, that limit is £129 a week.
To get SMP you must have worked for your employer continuously for at least 26 weeks continuing into the qualifying week, the 15th week (Sunday to Saturday) before the week your baby is due, and earn on average at least the lower earnings limit. The qualifying week guide explains the test in full.
| Baby due in the week starting | Qualifying week ends | Lower earnings limit |
|---|---|---|
| Sunday 11 July 2027 or earlier | Saturday 3 April 2027 or earlier | £129 a week (2026 to 2027) |
| Sunday 18 July 2027 or later | Saturday 10 April 2027 or later | Not announced yet (2027 to 2028) |
The dates follow from the 15-week rule: the 2026 to 2027 tax year ends on 5 April 2027, so the last qualifying week inside it ends on Saturday 3 April 2027. Enter your due date in the Maternity Pay Qualifying Week Calculator to get your own dates. If you do not qualify for SMP, look at Maternity Allowance.
What else changes for maternity pay in 2027?
Several changes are planned for 2027, and none is law yet. The table shows the status of each as of 15 October 2026.
| Change | What is planned | Status |
|---|---|---|
| Teachers' maternity pay (England) | Full pay doubled from 4 weeks to 8 weeks for school teachers and leaders. Schools funding for 2027 to 2028 includes money for improved maternity pay from September 2027. | Announced by DfE, not yet in force |
| Pregnancy loss leave (Great Britain) | Up to 2 weeks of unpaid leave after a pregnancy loss before 24 weeks, from April 2027. | Announced 22 September 2026. Secondary legislation still to be made |
| Dismissal protection for pregnant women and new mothers | Dismissal made unlawful during pregnancy, maternity leave and for at least 6 months after return, except in specified cases. | Listed for 2027. Consultation closed 15 January 2026, response not yet published |
| Maternity Allowance | The standard rate is linked by law to the SMP standard rate, so it will match the new figure. | Not announced yet |
| Employer recovery from HMRC | 92%, or 109% for small employers, in 2026 to 2027. | 2027 to 2028 not confirmed |
Teachers can read the current scheme in Teachers' maternity pay. Leave and pay after a loss today are covered in Statutory Parental Bereavement Pay, and Northern Ireland's own rules are in Maternity pay in Northern Ireland. Employers planning for the reclaim can use the SMP Recovery Calculator.
SMP 2027 questions
What is the SMP rate for 2027/28?
It had not been announced on 15 October 2026. The current standard rate is £194.32 a week, or 90% of your average weekly earnings if lower, and it applies until the new rate starts in April 2027.
Will maternity pay go up in April 2027?
The standard rate is reviewed every year. For 2026 to 2027 it rose 3.8%, in line with CPI inflation to September 2025. The 2027 to 2028 figure will be set after the ONS publishes September 2026 inflation on 21 October 2026. Your first 6 weeks at 90% of earnings do not change.
When does the new SMP rate start in 2027?
In April 2027, on a date set in the 2027 Up-rating Order. In 2026 SMP changed on 5 April, one day before the other statutory rates on 6 April.
Will Maternity Allowance go up in 2027?
The Maternity Allowance standard rate is linked to the SMP standard rate, so it moves with it. It is £194.32 a week or 90% of earnings if less until April 2027. The 2027 to 2028 figure has not been announced.
What is the qualifying period for maternity pay in 2027?
You need 26 weeks of continuous employment with your employer into the qualifying week, the 15th week before your due week, and average earnings of at least the lower earnings limit. That limit is £129 a week if your qualifying week ends by Saturday 3 April 2027.
Sources
Every rate, date and status on this page comes from these primary sources. Checked 15 October 2026.
- Rates and thresholds for employers 2026 to 2027 (HMRC): £194.32, the 90% weeks, the £129 lower earnings limit, the 5 and 6 April 2026 dates, and 92% and 109% recovery.
- Rates and thresholds for employers 2025 to 2026 (HMRC): £187.18 and the 6 April 2025 start.
- Benefit and pension rates 2026 to 2027 and the rates table (DWP): first published 27 November 2025, confirmed 16 February 2026, SMP and Maternity Allowance rates.
- Benefits uprating 2026/27 (House of Commons Library, 1 December 2025): the section 150 review, the 3.8% CPI link and the 26 and 27 November 2025 dates.
- The Social Security Benefits Up-rating Order 2026 (S.I. 2026/148): the new SMP sum, the 5 April and 6 April commencement and the Maternity Allowance link.
- Statutory Maternity Pay (General) Regulations 1986, regulation 6 (legislation.gov.uk): the prescribed weekly rate.
- Social Security Contributions and Benefits Act 1992, section 166 (legislation.gov.uk): 90% for the first 6 weeks, then the lower of 90% and the prescribed rate.
- Report by the Government Actuary on the draft Up-rating Order 2026 (GAD, 12 January 2026): the 3.81% April 2026 increase and the CPI basis for April up-rating.
- Consumer price inflation, UK: September 2025 and the September 2026 release notice (ONS): 3.8% CPI, and publication at 7am on 21 October 2026.
- Chancellor's letter on the Budget 2026 date (HM Treasury): the Budget on 28 October 2026.
- Maternity pay and leave: eligibility (GOV.UK) and SMP: an introduction (nidirect): 26 weeks, the qualifying week, and the limit at the Saturday ending it.
- Maternity Allowance: what you'll get (GOV.UK): £194.32 or 90%, whichever is less.
- 6,500 additional teachers delivery plan and Schools national funding formula 2027 to 2028 (DfE): 8 weeks of full pay, funded from September 2027.
- New rights for family bereavement and pregnancy loss (UK government, 22 September 2026): 2 weeks unpaid from April 2027.
- Enhanced dismissal protections for pregnant women and new mothers (UK government consultation) and the Employment Rights Act timeline (updated 14 October 2026): measures for 2027.