Statutory Maternity Pay (SMP) Calculator 2026/27
Enter your average weekly earnings to see your SMP: the first 6 weeks at 90% of your pay, the following 33 weeks at the lower of £194.32 or 90%, and your 39-week total.
How it works
SMP runs for up to 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings with no cap; the remaining 33 weeks are paid at the LOWER of £194.32 (the 2026/27 standard rate) or that same 90% figure.
Average weekly earnings (AWE) are normally based on your pay in the roughly 8-week period before the qualifying week — the 15th week before your due date. Bonuses and overtime paid in that window count, which can raise your first-6-weeks rate.
To qualify you must have worked for your employer continuously for at least 26 weeks into the qualifying week and earn at least £129 a week on average. If you don’t qualify for SMP you may still get Maternity Allowance instead — check gov.uk.
FAQ
How much is statutory maternity pay in 2026/27?
For the first 6 weeks you get 90% of your average weekly earnings with no upper limit. For the next 33 weeks you get the lower of £194.32 a week or that 90% figure. Someone averaging £600 a week would get £540 weekly for 6 weeks, then £194.32 for 33 weeks — about £9,652 in total before tax.
Do I qualify for SMP?
You need to be an employee, have worked for the same employer continuously for at least 26 weeks continuing into the qualifying week (the 15th week before the expected week of childbirth), and earn on average at least £129 a week. If you miss these tests — for example you are self-employed or recently changed jobs — you may qualify for Maternity Allowance from the DWP instead.
Is SMP taxed?
Yes — SMP is paid through your employer’s payroll like normal wages, so tax and National Insurance are deducted through PAYE. Many people pay little or no tax on it in practice because the standard rate of £194.32 a week (about £10,100 a year) sits below the personal allowance, but the first six weeks at 90% of a higher salary can be taxed at your usual rate.
Can my employer pay more than statutory maternity pay?
Yes. Many employers offer contractual (enhanced) maternity pay — for example full pay for a number of weeks — which can never be less than SMP. This calculator shows the statutory floor; check your contract or staff handbook for any enhancement, and note that some enhanced schemes require you to repay the extra if you don’t return to work.