Statutory Maternity Pay Calculator (2026/27)
UK SMP for 2026/27 week by week — 90% of average earnings for six weeks, then the lower of £194.32 or 90% for 33 weeks — from weekly, monthly or annual pay, with NHS, teacher or custom enhanced schemes, key dates from your due date, pay by calendar month, estimated take-home, employer reclaim and Maternity Allowance if you don’t qualify.
How it works
Weeks 1–6: 90% of average weekly earnings (AWE), no cap · Weeks 7–39: lower of £194.32 and 90% of AWE (2026/27) · AWE = monthly × 12 ÷ 52 or salary ÷ 52 · Eligibility: 26 weeks’ service by the qualifying week and AWE ≥ £129 · Maternity Allowance: lower of £194.32 and 90% of AWE for 39 weeks
Statutory Maternity Pay runs for 39 of the 52 weeks of maternity leave: six weeks at 90% of your average weekly earnings with no cap, then 33 weeks at the flat rate — £194.32 a week in 2026/27, from 5 April 2026 — or 90% of your earnings if that is lower. To qualify you need 26 weeks’ continuous service with your employer by the qualifying week (the 15th week before the week the baby is due) and average earnings of at least £129 a week, the 2026/27 lower earnings limit. Average weekly earnings are worked out from the 8 weeks (or two monthly paydays) before the end of the qualifying week, so a pay rise or bonus in that window raises your first six weeks. SMP is taxed and National Insurance is deducted like normal pay; the calculator estimates take-home week by week. Many employers pay more under an occupational scheme — full pay or half pay for a number of weeks, with SMP counted inside it — and the NHS and teachers’ national schemes are built in. Employers reclaim 92% of SMP from HMRC, or 109% under Small Employers’ Relief. If you don’t qualify — self-employed, a recent starter or a low earner — you may get Maternity Allowance from the DWP instead, at the same flat rate for employees who earned at least £30 a week in 13 of the 66 weeks before the due date.
Worked example
On £600 a week: 90% is £540 for six weeks (£3,240), then the £194.32 flat rate for 33 weeks (£6,412.56) — £9,652.56 before tax, about 41% of 39 weeks’ normal pay. The first six weeks lose about £84 a week to tax and NI, while £194.32 is below the tax and NI thresholds, so take-home is about £9,152. On a £30,000 salary (£576.92 a week) SMP is £519.23 for six weeks and £194.32 for 33, a total of £9,527.94. On the NHS scheme the same £600-a-week employee gets full pay for 8 weeks, half pay plus SMP for 18 weeks and SMP for 13 weeks — £16,223.92 before tax, £6,571 more than SMP alone.
Sources: GOV.UK — Statutory Maternity Pay: pay · GOV.UK — Statutory Maternity Pay: eligibility · GOV.UK — Maternity Allowance: what you’ll get · GOV.UK — Recover statutory payments
Frequently asked questions
When must I tell my employer?
By the end of the qualifying week — the 15th week before the week your baby is due — tell them you are pregnant, the due date and when you want leave to start, and give them the MAT B1 certificate (available from 20 weeks). You can change the start date with 28 days’ notice. The key dates table shows the deadline from your due date.
How is my average weekly earnings worked out?
From the gross pay you received in the 8 weeks (or 2 monthly paydays) up to the last payday before the end of the qualifying week, including overtime, bonuses and commission. For monthly pay it is the two payments × 6 ÷ 52, the same as one month × 12 ÷ 52. If a pay rise is backdated into that period, SMP must be recalculated.
What is the SMP rate for 2026/27?
From 5 April 2026 the flat rate is £194.32 a week (up from £187.18), and the lower earnings limit you must reach to qualify is £129 a week. The first six weeks are always 90% of your earnings with no upper limit.
Is SMP taxed?
Yes. Your employer pays it through payroll with income tax and National Insurance taken off like a salary. Because most people earn less during leave, PAYE often refunds some tax over the year. Maternity Allowance, by contrast, is not taxable.
Can leave be shared?
Yes — up to 50 weeks of leave and 37 weeks of pay can be converted to Shared Parental Leave and Pay, paid at the same £194.32 flat rate (or 90% of earnings if lower). You must take at least the first 2 weeks after the birth as maternity leave.
Related calculators
Uses 2026/27 UK rates (SMP £194.32 a week from 5 April 2026, lower earnings limit £129) and England, Wales & Northern Ireland tax and NI for the take-home estimate. Employer schemes vary — check your contract. Educational estimate, not legal or tax advice.