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✅2026/27 Rates
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Maternity Pay Calculator
Statutory Maternity Pay — 2026/27
£
Your Statutory Maternity Pay
Weeks 1–6 (90% of AWE)—
Total for weeks 1–6—
Weeks 7–39 (weekly rate)—
Total for weeks 7–39—
Total SMP over 39 weeks—
Eligibility check—
👶 This is gross pay before Income Tax and National Insurance are deducted. SMP is taxed like normal earnings. Weeks 40–52 are unpaid.

Statutory Maternity Pay Rates 2026/27

PeriodRate
Weeks 1–690% of average weekly earnings (no cap)
Weeks 7–39Lower of £194.32/week or 90% of AWE
Weeks 40–52Unpaid (leave only)

The £194.32 flat rate applies from 6 April 2026 across Statutory Maternity Pay, Paternity Pay, Adoption Pay and Shared Parental Pay alike. Higher earners receive the flat rate for weeks 7–39 since 90% of their earnings exceeds it; lower earners continue receiving 90% of their actual average weekly earnings throughout.

Worked Example

An employee earning £538.46/week on average (equivalent to a £28,000 annual salary): for weeks 1–6, she receives 90% × £538.46 = £484.62/week. Since this exceeds the £194.32 flat rate, weeks 7–39 pay the flat rate of £194.32/week instead. Total SMP over 39 weeks = (£484.62 × 6) + (£194.32 × 33) = £9,320.28.

Eligibility

To qualify for SMP you generally need at least 26 weeks of continuous employment with the same employer by the end of the 15th week before your due date (the "qualifying week"), average weekly earnings of at least £129 (the 2026/27 Lower Earnings Limit), and to give the correct notice with a MATB1 certificate. Employers can recover 92% of SMP paid from HMRC through PAYE — small employers (Class 1 NI bill of £45,000 or less) can recover 103%.

If You Don't Qualify

If you don't meet the SMP conditions — commonly because you're self-employed or haven't worked long enough for your employer — you may be entitled to Maternity Allowance instead, paid directly by the DWP at the same weekly rate but completely tax-free.

Frequently Asked Questions

90% of your average weekly earnings for the first 6 weeks (no cap), then the lower of £194.32/week or 90% of AWE for the next 33 weeks — 39 weeks in total.
Generally yes if you've worked for the same employer for at least 26 weeks by the end of the 15th week before your due date, and earn an average of at least £129/week.
Yes. SMP is treated as normal earnings and is subject to Income Tax and National Insurance, paid through payroll like any other wage.
SMP stops after 39 weeks. Weeks 40–52 of maternity leave are unpaid, though you retain the right to return to work at the end of your 52-week leave entitlement.
You may be entitled to Maternity Allowance instead, paid by the DWP at the same rate but completely tax-free.