Work out your Statutory Maternity Pay (SMP) for 2026/27. SMP is paid for up to 39 weeks: 90% of your average weekly earnings for the first 6 weeks, then £194.32 a week (or 90% of your earnings if that is lower) for the next 33 weeks. On a £30,000 salary that adds up to about £9,527.94 before tax.
Statutory Maternity Pay Calculator
39 weeks of SMP at the 2026/27 rate of £194.32 · Updated 12 October 2026
- Weeks 1–6 (90% of earnings)
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- Weeks 7–39
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- Total for weeks 1–6
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- Total for weeks 7–39
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- Average per month
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SMP is paid through payroll, so Income Tax and National Insurance are deducted as normal. Many employers pay more under their own maternity scheme.
SMP rates for 2026/27
| Period | Weekly SMP |
|---|---|
| Weeks 1 to 6 | 90% of your average weekly earnings, with no upper limit |
| Weeks 7 to 39 | £194.32, or 90% of your average weekly earnings if that is lower |
| Weeks 40 to 52 | No SMP (unpaid leave unless your employer pays more) |
The £194.32 rate applies from 5 April 2026. You can take up to 52 weeks of Statutory Maternity Leave, but only the first 39 weeks are paid.
Examples
| Average weekly earnings | Weeks 1–6 total | Weeks 7–39 total | Total SMP |
|---|---|---|---|
| £200 | £1,080.00 | £5,940.00 | £7,020.00 |
| £300 | £1,620.00 | £6,412.56 | £8,032.56 |
| £576.92 (£30,000 a year) | £3,115.38 | £6,412.56 | £9,527.94 |
| £600 | £3,240.00 | £6,412.56 | £9,652.56 |
| £1,000 | £5,400.00 | £6,412.56 | £11,812.56 |
Who can get SMP?
- You must be an employee and have worked for your employer continuously for at least 26 weeks up to the 15th week before the week your baby is due (the qualifying week).
- You must earn on average at least £129 a week, the lower earnings limit for 2026/27. For some babies due in mid-2026, the earlier £125 limit applies because it depends on when the qualifying period starts.
- Give your employer at least 15 weeks' notice before the due week, with proof of pregnancy such as form MATB1.
- The earliest SMP can start is 11 weeks before the week your baby is due.
Average weekly earnings are worked out from your pay in the 8 weeks (or 2 monthly pay periods) up to the last payday before the end of the qualifying week. Pay rises backdated into that period can increase your SMP.
If you can't get SMP
You may be able to get Maternity Allowance from Jobcentre Plus, paid at £194.32 a week or 90% of your average weekly earnings, whichever is lower, for up to 39 weeks. Partners may get Statutory Paternity Pay at the same £194.32 rate (or 90% if lower) for up to 2 weeks.
FAQs
Is SMP taxed?
Yes. SMP is paid like your wages, so Income Tax and National Insurance are deducted if your earnings are high enough.
Can my employer pay more than SMP?
Yes. Many employers offer enhanced maternity pay, such as full pay for a number of weeks. Check your contract or staff handbook. Enhanced pay usually includes the SMP amount rather than adding to it.
Related calculators
- Take-Home Pay Calculator 2026/27Your pay after tax and NI
- Holiday Entitlement CalculatorHoliday keeps building up on maternity leave
Sources
- GOV.UK: Maternity pay and leave, pay
- GOV.UK: Maternity pay and leave, eligibility
- GOV.UK: Maternity Allowance
- GOV.UK: Paternity pay and leave
Figures current as of 12 October 2026
Each formula is checked against a separate test sheet with at least three worked examples. Results are estimates based on the numbers you enter and the published rules; your actual figures may differ. This is general information, not financial or tax advice.
Spotted a mistake? Contact us and we will fix it and update the date above.