UK Maternity Pay Explained: What SMP Actually Pays, Week by Week

Maternity pay is not one number. It is two numbers stitched together, and the switch between them lands on a specific week that most people only notice when the payslip arrives.

How the 39 weeks actually break down

Statutory Maternity Pay (SMP) covers 39 weeks. Maternity leave covers 52. Those last 13 weeks are unpaid, which surprises people who assumed leave and pay were the same length. If you plan to take the full year, you are planning for three months with nothing coming in from your employer.

Weeks 1 to 6: ninety per cent, uncapped

Someone earning £2,600 a month gross has average weekly earnings of roughly £600. Nine tenths of that is £540 a week, with no ceiling applied, so the first six weeks come to £3,240 before deductions. This is the only stretch that stays proportional to what you actually earn, and a high earner receives it in full.

Weeks 7 to 39: the flat rate, usually

That proportionality stops on the seventh payslip. From then on you receive whichever is lower of £187.18 a week (the 2025/26 figure, reviewed each April) and 90% of your average weekly earnings. For the £600-a-week example, 90% is £540, so the flat rate applies: 33 weeks at £187.18 is £6,176.94. Add the first six weeks and the full 39 come to £9,416.94 gross.

The "whichever is lower" clause only bites at modest earnings. Someone on £900 a month averages £207.69 a week, and 90% of that is £186.92, a few pence under the flat rate. They receive £186.92 every week for the whole 39, which totals £7,289.88.

Who qualifies, and who does not

Two tests, both measured against the qualifying week, which is the 15th week before the week your baby is due. You need 26 weeks of continuous employment with the same employer by that point, and average weekly earnings at or above the National Insurance lower earnings limit (£125 a week in 2025/26).

Fail either test and SMP is gone, but Maternity Allowance may not be. That one is paid by the DWP rather than your employer, runs up to 39 weeks at the same flat rate, and uses a work test that recent job changes and self-employment can still satisfy. Both are treated as earnings, so run the figure through a UK take-home pay calculator and budget the net amount rather than the headline one.

Using the maternity pay calculator

Three inputs, and you already have the paperwork for all of them.

Start with your due date, taken from your MAT B1 certificate. The calculator counts back 15 weeks from that to find the qualifying week, which anchors everything else. Then enter your gross pay for the eight weeks (or the two monthly payslips) ending with that qualifying week. Use payslips, not your contract: overtime, commission and any bonus paid inside that window all count towards average weekly earnings, which is why a well-timed bonus can lift the first six weeks noticeably.

Last, add anything your employer pays on top. Plenty of occupational schemes offer full pay for the first three months, and that replaces SMP for those weeks rather than stacking on it. Your staff handbook will spell out the terms, including any requirement to return to work for a set period or repay the enhancement.

Common questions

Is maternity pay taxed? Yes. SMP is treated as normal earnings, so income tax and National Insurance come off in the usual way through PAYE. Because your gross pay drops sharply from week seven, many people end up overpaying tax across the year and get it back through a refund or a code adjustment. Our guide to how National Insurance works covers why the NI deduction can vanish entirely on the flat rate.

Can I get maternity pay if I am self-employed? Not SMP, because there is no employer to pay it. Maternity Allowance is the route instead, and it depends on having worked at least 26 of the 66 weeks before your due date and earning above a low weekly threshold in 13 of them.

What if I have two jobs? Each employer assesses you separately. If you meet the 26-week and earnings tests at both, you can receive SMP from both, and the six-week 90% period is calculated on each job's own average weekly earnings.

Does a pay rise during maternity leave change my SMP? It can. A rise awarded between the start of the eight-week reference period and the end of your leave means your average weekly earnings are recalculated as though it had applied throughout, and any shortfall is paid to you.