Maternity Pay Calculator UK — 2026
UK Statutory Maternity Pay (SMP) pays 90% of your average weekly earnings for the first 6 weeks, then the lower of £187.18/week or 90% of earnings for the next 33 weeks — 39 weeks total. You can take up to 52 weeks of maternity leave; the last 13 weeks are typically unpaid. Use this calculator to estimate your total SMP entitlement.
Calculate your SMP
How to Use This SMP Calculator
- Enter your average weekly earnings (AWE) — gross pay (before tax and NI), averaged over the 8 weeks ending with the 15th week before your Expected Week of Childbirth (EWC). This is the AWE figure your employer uses for the SMP eligibility test.
- Enter how long you have been continuously employed with your current employer by the start of the 15th week before EWC. You need 26 weeks (about 6 months) of continuous service to qualify.
- Select how many paid weeks of maternity leave you plan to take — up to 39 weeks of SMP. You can take up to 52 weeks total leave; the final 13 weeks are typically unpaid.
- Set your expected due date (EWC) — used to anchor the eligibility test dates and calculate when SMP starts (earliest 11 weeks before EWC).
Formula and Method
SMP combines two payment phases:
- First 6 weeks: 90% of your average weekly earnings (AWE), with no upper cap. Higher earners benefit most from this stage. Lower-earners receive less than the standard rate during these weeks.
- Next 33 weeks (weeks 7–39): the lower of £187.18/week (April 2025 rate) or 90% of AWE. Most workers earning above £207/week receive the £187.18 cap; lower earners continue receiving 90% of their AWE.
Total maximum: 39 weeks of SMP. You must take at least 2 weeks of compulsory maternity leave immediately after birth (4 weeks if you work in a factory).
The April 2025 figure of £187.18/week is reviewed annually each April under the Welfare Benefits Up-rating Order. The 2026/27 rate is announced in spring 2026 and applies from the first Monday of the new tax year.
Worked Example — Full SMP Entitlement
Emma earns £600/week gross. Her EWC is 1 September 2026. She has been with her employer for 3 years. She qualifies for SMP and plans to take the full 39 weeks paid leave.
- Weeks 1–6: 90% × £600 = £540/week × 6 = £3,240.
- Weeks 7–39: lower of £187.18 or (90% × £600 = £540) → £187.18 × 33 = £6,177.
- Total SMP (gross): £9,417.
Emma's employer pays this through payroll with PAYE and NI deducted normally. Her contractual maternity-pay scheme may top this up to full pay for the first 13 weeks — check her contract.
Worked Example — Lower-Earner SMP
Priya earns £180/week and has been employed for 18 months. Her EWC is 15 October 2026. She qualifies (above £125 LEL, more than 26 weeks employed) and plans 39 weeks of leave.
- Weeks 1–6: 90% × £180 = £162/week × 6 = £972.
- Weeks 7–39: 90% × £180 = £162 (this is less than £187.18, so the 90% rate continues) → £162 × 33 = £5,346.
- Total SMP (gross): £6,318.
Priya is on the 90% rate throughout because her 90% AWE is below the standard rate cap. Higher earners reach the cap at weeks 7+; lower earners stay on percentage-of-AWE.
UK Maternity Pay Reference Table (2025/26)
| Item | Value / Rule |
|---|---|
| SMP standard rate (Apr 2025 → Apr 2026) | £187.18 / week |
| First 6 weeks rate | 90% of AWE (no cap) |
| Next 33 weeks rate | Lower of £187.18 or 90% AWE |
| Total paid weeks | 39 |
| Total leave (paid + unpaid) | Up to 52 weeks |
| Lower Earnings Limit (LEL) | £125 / week |
| Employment requirement | 26 weeks continuous by 15th week before EWC |
| Earliest SMP start | 11th week before EWC |
| Compulsory leave after birth | 2 weeks (4 for factory workers) |
| Maternity Allowance (alternative) | £187.18/wk for 39 weeks if not eligible for SMP |
| Tax treatment | Taxable; PAYE + NI deducted |
Common Maternity Pay Scenarios
High earner — quickly capped at £187.18
If you earn £900/week, the first 6 weeks pay 90% (£810/week — no cap). From week 7 onwards you drop to the £187.18 cap because 90% of your AWE (£810) is far above. This means a large pay cut from week 7. Many employers in finance, law, and tech offer occupational schemes that top up SMP to full pay for the first 13–26 weeks.
Pregnant after starting a new job (less than 26 weeks)
If you have not been with your employer for 26 weeks by the 15th week before EWC, you do not qualify for SMP. You may qualify for Maternity Allowance (MA) from the DWP — £187.18/week for 39 weeks, available to those who have worked at least 26 weeks in the 66 weeks before EWC and earned at least £30/week in 13 of those weeks. Self-employed mothers paying Class 2 NI also qualify.
Two jobs — one qualifies, one doesn't
Each job is assessed separately. If Job A pays £200/week and Job B pays £100/week, only Job A qualifies for SMP (Job B's £100 < £125 LEL). You receive SMP from Job A while still working at Job B if your contract allows. After the child is born, you can return to Job B during your SMP from Job A — but only after 2 weeks compulsory leave.
Returning before 39 weeks
If you return to work early, SMP stops on the day you return. Your maternity leave can be split between SMP weeks and unpaid weeks — you choose how many of your 52 leave weeks to take, up to the 39-week SMP maximum. You must give 8 weeks' notice of intended return date.
Stillbirth or miscarriage after 24 weeks
If your baby is stillborn after the 24th week of pregnancy or born alive at any stage and later dies, you are entitled to the full SMP (39 weeks) and full maternity leave (52 weeks). Miscarriage before 24 weeks is treated as a pregnancy-related illness and SSP rules apply instead.
Shared Parental Leave (SPL)
You can convert some of your SMP into Shared Parental Pay (ShPP) and Shared Parental Leave (SPL) so your partner can take time off too. ShPP pays at the same standard rate as SMP weeks 7–39 (lower of £187.18 or 90% AWE) — but doesn't preserve the first 6 weeks' 90% bonus rate.
Tips and Considerations
- Check your employment contract. Many large employers offer occupational maternity pay (OMP) that exceeds SMP — for example 26 weeks at full pay, then 13 weeks at SMP, then 13 weeks unpaid. Universities, the NHS, and large banks commonly offer this. SMP is the legal minimum.
- Notify your employer correctly. By the 15th week before EWC, you must give written notice of pregnancy + expected week of childbirth + intended SMP start date, with a MAT B1 certificate from your midwife.
- Time your SMP start. You can start SMP as early as 11 weeks before EWC. Starting late (e.g., the week of birth) keeps full pay for longer if your employer pays full salary during pregnancy until birth.
- Keep working entitlements safe. Holidays continue to accrue during maternity leave. Pension contributions continue at the pre-leave salary level (most schemes). You retain your job and seniority.
- SMP is taxable. Your net SMP will be lower than the gross £187.18 figure — PAYE and NI are deducted as normal.
- "Keep in touch" days. You can work up to 10 KIT days during maternity leave without losing SMP. Days worked beyond 10 cause SMP to stop for that week.
Related Calculators
- UK Statutory Sick Pay Calculator — SSP eligibility and weekly rate.
- UK Take-Home Pay Calculator — your net pay after PAYE + NI.
- UK Income Tax Calculator — 2026 tax bands.
- UK National Insurance Calculator — Class 1, 2, and 4 NI.
- Pregnancy Due Date Calculator — work out your EWC.
Sources & References
- gov.uk — Maternity pay and leave
- gov.uk — Employer's responsibilities for SMP
- gov.uk — Maternity Allowance
- HM Revenue & Customs SMP technical guidance
Frequently Asked Questions
How much is UK maternity pay in 2026?
SMP pays 90% of average weekly earnings for the first 6 weeks (no cap), then the lower of £187.18/week or 90% of AWE for the next 33 weeks. Total maximum is 39 weeks of SMP. The £187.18 figure is the April 2025 rate, reviewed each April.
Who qualifies for SMP?
Employees who have been continuously employed by the same employer for 26 weeks by the 15th week before the Expected Week of Childbirth (EWC) AND earned at least £125/week (LEL) on average in the 8 weeks ending with that 15th week.
What if I don't qualify for SMP?
You may qualify for Maternity Allowance (MA) — paid by the DWP at £187.18/week for up to 39 weeks. MA is available to those who have worked at least 26 weeks in the 66 weeks before EWC and earned at least £30/week in 13 of those weeks. Self-employed mothers paying Class 2 NI also qualify.
Can I take more than 39 weeks of maternity leave?
Yes — you can take up to 52 weeks of leave. The final 13 weeks (after SMP ends) are typically unpaid. Your job and seniority are protected throughout the full 52 weeks.
Is maternity pay taxable?
Yes. SMP is treated as earnings for both income tax (PAYE) and National Insurance. Your employer deducts both before paying you, so net SMP is lower than the gross weekly figure.
When does SMP start?
You can start SMP as early as the 11th week before EWC. SMP starts automatically the day after birth if you are still working at that point, or earlier if pregnancy-related illness causes you to stop work in the 4 weeks before EWC.
Can my employer pay me more than SMP?
Yes — many employers offer occupational maternity pay (OMP) that tops up SMP. Common terms: full pay for the first 13 or 26 weeks, then SMP only, then unpaid. NHS, universities, and large private employers often have generous schemes.
Do I have to come back to work after maternity leave?
No, but if you decide not to return you may have to repay any contractual OMP above the statutory SMP minimum — check your contract. SMP itself is non-repayable.
What are KIT (Keeping in Touch) days?
You can work up to 10 days during your maternity leave without losing SMP — these are paid as agreed with your employer (usually at full rate). Working an 11th day triggers loss of SMP for that week.
How is SMP different from Shared Parental Pay (ShPP)?
ShPP lets you transfer up to 37 weeks of your SMP entitlement to your partner. ShPP pays at the standard rate (lower of £187.18 or 90% AWE) but does not include the first 6 weeks' 90% bonus that SMP offers — so the total transferred amount may be lower than the original SMP for high earners.
Last reviewed: 18 May 2026. SMP rate and eligibility verified against gov.uk for April 2025 onwards. The 2026/27 rate will be announced spring 2026 — this page will be updated when published. Estimate only. Confirm your SMP entitlement with your employer's HR or HMRC.