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. The week-by-week breakdown makes it easy to see exactly when the rate steps down.
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.
A worked example: enter average weekly earnings of £400 and the calculator shows £360 a week (90% of £400) for the first 6 weeks — £2,160 — then £194.32 for the following 33 weeks (£194.32 is lower than £360), which is £6,412.56. The 39-week total is £8,572.56 before tax.
The "lower of" rule matters most for lower earners: on average weekly earnings of £200, 90% is £180 — below £194.32 — so ALL 39 weeks are paid at £180, a total of £7,020. There is no step down at week 7 for anyone whose 90% figure already sits under the standard rate; the £194.32 acts as a ceiling, never a floor.
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.
What the result shows — and what it doesn’t: the figures are the statutory minimum, before tax and National Insurance, which are deducted through PAYE like normal wages. Any contractual enhancement your employer offers sits on top of this floor and is not modelled here; nor is Maternity Allowance, which has its own rules for the self-employed and recent job changers. A common mistake is assuming £194.32 applies from week one — for most employees the first six weeks pay considerably more.
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.
How are my average weekly earnings worked out?
From your actual pay in the roughly 8-week period before the qualifying week — the 15th week before your expected week of childbirth. Everything paid in that window counts, including bonuses and overtime, which is why a well-timed bonus can lift the 90% rate you receive for the first six weeks. Salary changes after the window has closed do not feed into the calculation.
What if 90% of my pay is less than £194.32?
Then you receive the 90% figure for all 39 weeks, because every week after the first six pays the LOWER of £194.32 or 90% of your average weekly earnings. On £200 a week average earnings, 90% is £180, so you get £180 throughout — £7,020 over 39 weeks. The standard rate is a cap on what the state pays, not a guaranteed minimum.
What is the minimum I need to earn to qualify for SMP?
Average weekly earnings of at least £129 in the assessment period, alongside 26 weeks of continuous employment with the same employer running into the qualifying week. Fall short of either test — for instance because you started the job recently or work very few hours — and the route to explore is Maternity Allowance through the DWP rather than SMP through your employer.
Are the calculator’s totals before or after tax?
Before tax. SMP goes through payroll, so income tax and National Insurance come off through PAYE just as with wages. In practice many recipients pay little tax during the 33 standard-rate weeks, since £194.32 a week annualises to roughly £10,100 — under the personal allowance — but the first six weeks at 90% of a fuller salary are commonly taxed at your normal rate.