Maternity Pay Calculator (SMP) for 2026/27

Estimate your SMP with the calculator above

Enter your average weekly earnings (or your usual monthly salary) into the tool above and it will map out your Statutory Maternity Pay week by week. The result is an estimate of your gross SMP before tax, National Insurance and any pension or student loan deductions come off.

How Statutory Maternity Pay works

SMP is paid for up to 39 weeks and comes in two phases:

• Weeks 1 to 6: 90% of your average weekly earnings (AWE), with no upper cap.
• Weeks 7 to 39: the lower of the standard flat weekly rate or 90% of your AWE.

So the plain-English formula is:

Total SMP = (6 × 90% of AWE) + (33 × lower of [flat rate, 90% of AWE])

Your average weekly earnings are the engine of the whole calculation. AWE is worked out from your gross pay (everything that is subject to National Insurance, including overtime and bonuses) over a set reference period of roughly eight weeks ending around the 15th week before your baby is due. The sum is simply your total gross pay in that window divided by the number of weeks in it.

To qualify for SMP you generally need to have worked for the same employer continuously for at least 26 weeks up to the qualifying week, still be employed in that week, and earn at least the Lower Earnings Limit on average. You also need to give your employer the right notice and proof of pregnancy (usually the MATB1 certificate). The exact qualifying-earnings threshold and the current flat weekly rate are set by the government each April - check the live figure on gov.uk maternity pay before you bank on a precise number.

If you do not qualify for SMP - for example because you are newly self-employed or recently changed jobs - you may instead be able to claim Maternity Allowance through Jobcentre Plus, which follows similar timing but different eligibility rules.

Worked example: a lower earner

Imagine Priya, a part-time retail assistant. Her average weekly earnings over the reference period come to £180 a week.

• 90% of AWE = £180 × 0.90 = £162 a week.
• Weeks 1–6: £162 × 6 = £972.
• Suppose 90% of her AWE (£162) is below the standard flat rate. The rule pays the lower of the two, so weeks 7–39 are also paid at £162.
• Weeks 7–39: £162 × 33 = £5,346.

Priya's total gross SMP across 39 weeks = £972 + £5,346 = £6,318. Because her 90% figure stays below the flat rate the whole way through, every week is paid at the same £162.

Worked example: a higher earner

Now take Hannah, a project manager whose average weekly earnings are £700 a week.

• 90% of AWE = £700 × 0.90 = £630 a week.
• Weeks 1–6: £630 × 6 = £3,780.
• For weeks 7–39 the flat statutory rate is lower than her £630, so she drops to the flat rate. Her remaining pay = 33 × the current flat weekly rate (use the calculator above or gov.uk for the exact figure).

The lesson for higher earners is the cliff edge after week 6: pay can fall sharply from 90% of a good salary to a fixed flat amount. Many employers offer enhanced or occupational maternity pay that tops this up - check your contract or staff handbook, because a generous scheme can be worth thousands.

Tax, National Insurance and your take-home SMP

SMP is treated as earnings, so it is taxable and subject to Class 1 National Insurance and pension contributions in the normal way. The good news is that because your overall income for the year is usually lower while you are on leave, you often pay less tax than your headline salary suggests - and some people receive a tax refund through their tax code once earnings drop.

For 2026/27 the Personal Allowance is £12,570, the basic rate is 20% up to £50,270 of income, and employee National Insurance is 8% between £12,570 and £50,270. If your total pay for the year (salary plus SMP) stays under the Personal Allowance, you should not pay income tax on your SMP at all. To see how a lower-income year changes your deductions, run the figures through our take-home pay calculator or check whether HMRC owes you a rebate with the tax refund calculator.

Pay and leave are not the same thing

It is easy to mix up maternity leave and maternity pay. You can take up to 52 weeks of leave, but SMP only covers the first 39 - the final 13 weeks are unpaid unless your employer tops them up. To plan the leave side, including when you must give notice and how Shared Parental Leave fits in, use our maternity leave calculator. If you have a partner who may take time off too, factoring both incomes together avoids nasty surprises.

2026/27 rates & thresholds used here

Sources: gov.uk Statutory Maternity Pay and MoneyHelper, checked for the 2026/27 tax year. The SMP rules apply UK-wide, but note that income tax rates differ in Scotland - if you are a Scottish taxpayer, the tax deducted from your SMP uses the Scottish bands rather than the rates above.

Smart ways to plan around your maternity pay

• Check for an enhanced scheme first. Many employers pay above the statutory minimum for the early weeks; this is the single biggest factor in how much you actually receive.
• Use the high-pay weeks wisely. Weeks 1–6 at 90% are your best-paid period - budgeting around the flat-rate drop afterwards prevents a mid-leave cash squeeze.
• Watch the Child Benefit charge. If you or your partner earn over £60,000, the High Income Child Benefit Charge may apply - our child benefit tax calculator shows the effect.
• Keep your KIT days. You can work up to 10 Keeping in Touch days without losing SMP, which can ease your return.

Common mistakes people make

• Confusing 39 weeks of pay with 52 weeks of leave - the last 13 weeks are usually unpaid.
• Forgetting that bonuses and overtime count towards average weekly earnings if they fall in the reference period - a well-timed bonus can lift all six of your 90% weeks.
• Assuming SMP is tax-free - it is taxable, though you may pay little or no tax across a lower-earning year.
• Missing the notice deadlines - you normally must tell your employer by the 15th week before the due date.
• Not checking eligibility for Maternity Allowance if you do not qualify for SMP.

These figures are estimates for guidance only and are not personal tax or financial advice. Confirm your exact entitlement with your employer's payroll team or gov.uk.

Who should use this calculator

Use this to plan the money side of maternity leave, month by month. Statutory Maternity Pay is not a flat amount: the first six weeks are paid at 90% of your average weekly earnings with no cap, and the remaining weeks at the lower of the standard rate or that same 90%. The drop between week six and week seven is steep, and it is the thing worth planning around.

The calculator also takes employer top-ups, because many contractual schemes pay full pay for a period and half pay after. Entering those alongside the statutory entitlement shows the real monthly picture across the whole leave, which is what you need when working out how long you can afford to take.

What this calculator assumes

• You qualify for Statutory Maternity Pay: continuous employment with the same employer for at least 26 weeks by the qualifying week, earning above the lower earnings limit.
• The first 6 weeks are paid at 90% of average weekly earnings, uncapped.
• The following weeks are paid at the standard statutory rate, or 90% of average weekly earnings if that is lower.
• SMP runs for up to 39 weeks, within maternity leave of up to 52 weeks — the last 13 weeks are unpaid unless your employer tops up.
• Average weekly earnings are taken from your earnings in the reference period before the qualifying week.

Limitations — what it does not cover

• Maternity Allowance, for those who do not qualify for SMP — the self-employed, or people who changed jobs recently.
• Tax and National Insurance. Maternity pay is taxable earnings, and the figures shown are gross.
• Pension contributions during leave, where your employer normally continues contributing based on your usual pay while yours are based on what you actually receive.
• Shared Parental Leave and Pay, and Statutory Paternity Pay.
• Keeping In Touch days, and how pay for them interacts with SMP.
• Repayment clauses in enhanced schemes if you do not return for a minimum period.

Related calculators

Carry on planning with our statutory sick pay calculator if illness affects your leave, the redundancy pay calculator to understand your protections, and the holiday entitlement calculator to track the annual leave that keeps building while you are off.