UK Statutory Maternity Pay Calculator 2026/27
Estimate Statutory Maternity Pay over the full 39 weeks: 6 weeks at 90% of your average weekly earnings, then 33 weeks at the SMP rate (or 90% of AWE if lower). Also checks whether your earnings meet the qualifying threshold.
SMP standard rate: £194.32/week. You must average at least £129.00/week to qualify.
Qualifies for SMP: £600.00/week is at or above the £129.00 lower earnings limit.
| Phase | Weeks | Weekly rate | Phase total |
|---|---|---|---|
| Weeks 1–6 (90% of AWE, uncapped) | 6 | £540.00 | £3,240.00 |
| Weeks 7–39 (lower of 90% AWE and £194.32) | 33 | £194.32 | £6,412.56 |
| Total | 39 | £9,652.56 |
How it works
Statutory Maternity Pay (SMP) is paid for up to 39 weeks. It comes in two phases. For the first 6 weeks you receive 90% of your average weekly earnings — with no upper cap, so higher earners get more in this phase. For the next 33 weeks you receive either the statutory flat rate (£194.32 in 2026/27) or 90% of your average weekly earnings if that's less.
Working out average weekly earnings
Your average weekly earnings (AWE) are worked out from your gross pay in the 8 weeks up to and including the 15th week before your due date — this window is known as the qualifying week reference period. Include overtime, commission, bonuses and any other taxable earnings that pass through PAYE, since these all count towards AWE and can meaningfully increase your first-6-weeks payment.
Qualifying for SMP
To qualify at all you need at least 26 weeks of continuous employment with the same employer by the end of the qualifying week, and average weekly earnings of at least £129.00 a week (the 2026/27 lower earnings limit). This calculator checks the earnings threshold for you and flags if you fall short. If you don't qualify for SMP — for example because you're self-employed or change jobs during pregnancy — you may still qualify for Maternity Allowance from the government instead, which pays a similar weekly amount for up to 39 weeks.
Tax and enhanced pay
SMP is taxable and subject to National Insurance in the same way as salary. Employers pay it through PAYE and can recover most of it back from HMRC (small employers can usually reclaim more than larger ones). Some employers pay enhanced maternity pay — for example full pay for the first 6–13 weeks — so always check your contract, since it can be considerably more generous than the statutory minimum calculated here. For a wider view of how maternity pay fits into your take-home pay across the year, see our take-home pay calculator.
Worked example
Priya's average weekly earnings are £600. She qualifies for SMP because £600 is well above the £129.00 lower earnings limit.
- Weeks 1–6: 90% of £600 = £540/week × 6 = £3,240.
- Weeks 7–39: the lower of 90% of AWE (£540) and the standard rate (£194.32) — so £194.32/week × 33 = £6,412.56.
- Total over 39 weeks: £3,240 + £6,412.56 = £9,652.56.
Limitations of this calculator
- Assumes you already qualify on the 26-week continuous employment test — this calculator checks only the earnings threshold, not employment length.
- Shows statutory SMP only; does not model enhanced/contractual maternity pay schemes.
- Does not deduct income tax, National Insurance or pension contributions from the SMP figures shown — these are gross amounts.
- Does not calculate Maternity Allowance for those who don't qualify for SMP.
Frequently asked questions
How is average weekly earnings (AWE) worked out?
AWE is your average weekly gross pay across the 8 weeks up to and including the 15th week before the expected due date (the 'qualifying week').
Who qualifies for SMP?
You need at least 26 weeks of continuous employment with the same employer by the end of the qualifying week, and average weekly earnings of at least £129 a week (the lower earnings limit for 2026/27).
What if my employer offers enhanced maternity pay?
Many employers pay more than SMP — sometimes full pay for several weeks. This calculator shows only the statutory minimum; check your contract for anything on top.
Is SMP taxed?
Yes. SMP is subject to income tax and National Insurance in the normal way. Your employer deducts them through PAYE.
Can I take shared parental leave instead?
Yes — most eligible parents can convert part of their maternity leave and pay into Shared Parental Leave and Pay, allowing time and money to be split between both parents.
What happens if I earn below £129 a week?
You won't qualify for SMP from your employer, but you may be able to claim Maternity Allowance from the government instead, worth up to the SMP standard rate for up to 39 weeks.
Related calculators
Official sources
Figures on this page follow official UK government guidance for the 2026/27 tax year. Rates last verified: 27 August 2026. See our data sources and calculation methodology.
Estimates for general guidance only — not personalised financial advice.