Statutory Maternity Pay Calculator
Estimate gross Statutory Maternity Pay across the full 39-week paid period in 2026/27.
Statutory Maternity Pay: 39 weeks paid within 52 weeks of leave — 90% of your average weekly earnings for 6 weeks (no cap), then £194.32 a week or 90% of earnings, whichever is LOWER, for up to 33 weeks. SMP is treated as pay, so income tax and National Insurance are deducted from these gross figures. You also need 26 weeks' continuous service by the 15th week before your due date. IMPORTANT: the April 2026 reform that removed the earnings threshold applies to Statutory SICK Pay only — maternity pay still requires average earnings of at least £129 a week.
Statutory Maternity Pay assumptions
The first 6 weeks are paid at 90% of average weekly earnings, followed by up to 33 weeks at £194.32 or 90% of earnings, whichever is lower.
This estimate tests the £129 weekly earnings threshold but cannot assess the separate continuous-service and notice requirements.
2026/27 SMP calculation
- Weeks 1–6: 90% of average weekly earnings
- Weeks 7–39: lower of £194.32 or 90% of earnings
- SMP is gross pay and is subject to tax and National Insurance
Frequently asked questions
How long is Statutory Maternity Pay paid?
SMP can be paid for up to 39 weeks within the 52 weeks of maternity leave.
What is the SMP standard rate in 2026/27?
The standard weekly rate is £194.32, or 90% of average weekly earnings if that is lower.
Did the April 2026 earnings-threshold reform remove the SMP test?
No. That reform removed the earnings threshold for Statutory Sick Pay only; SMP still uses the £129 lower earnings limit.
Statutory Maternity Pay in 2026/27: the two-stage formula
Statutory Maternity Pay runs for up to 39 weeks within your 52 weeks of leave, and it pays at two different rates. The first 6 weeks are 90% of your average weekly earnings with no cap — genuinely 90%, however much you earn. The remaining 33 weeks pay the lower of £194.32 a week (the 2026/27 standard rate, up from £187.18) or 90% of your earnings. The calculator above applies both stages.
The word lower is what catches people out. Higher earners drop to the flat £194.32 after six weeks — a cliff, not a slope. Lower earners never reach the flat rate at all: if you earn £200 a week, 90% is £180, which is below £194.32, so you receive £180 for all 39 weeks.
Worked examples
Earning £600 a week: 6 weeks at £540, then 33 weeks at £194.32 — about £9,653 across 39 weeks, gross. Note the drop: from £540 to £194 overnight in week 7. Earning £200 a week: £180 throughout, about £7,020. SMP counts as pay, so income tax and National Insurance come out of these figures.
Eligibility — and a 2026 trap
- The £129 earnings threshold still applies to maternity pay. This matters in 2026 because the reform that removed the lower earnings limit applies to Statutory Sick Pay only. Sick pay and maternity pay now follow different rules — do not assume qualifying for one means qualifying for the other.
- 26 weeks' continuous service by the 15th week before your due date (the "qualifying week") is the other test.
- If you don't qualify, Maternity Allowance may — up to £194.32 a week for 39 weeks, claimed from the DWP rather than your employer. The self-employed can claim it too, from £27 a week depending on National Insurance.
- Leave and pay are different lengths: 52 weeks of leave, 39 weeks of pay. The last 13 weeks are unpaid unless your employer tops up.
- Occupational schemes often beat the statutory floor — some employers pay full salary for months. Check your contract; this page shows the legal minimum.
Additional questions
When can my leave start?
Any time from 11 weeks before your due date, and automatically if the baby arrives early or you're off with a pregnancy-related illness in the last four weeks. At least 2 weeks off after birth is compulsory (4 for factory workers).
Can I share the leave with my partner?
Yes — Shared Parental Leave lets you convert up to 50 weeks of leave and 37 weeks of pay for either parent to take, provided you both meet the conditions. You have to end your maternity leave to trigger it, so run the numbers before committing.
Do I still build up holiday while on maternity leave?
Yes. Statutory holiday accrues throughout all 52 weeks, which is why many people finish maternity leave with weeks of untaken holiday attached to the end — see our holiday entitlement calculator.
Written & fact-checked by Łukasz Wójcik — independent developer, not a licensed financial adviser. Last reviewed: 2026-08-17.
Methodology & assumptions
This estimate is based on the current statutory rates, caps and eligibility rules for this benefit — it is simplified and does not replace an individual eligibility check, which depends on your exact circumstances and employment history.
Scope & limitations
This calculator is a free, general-purpose estimation tool. It uses simplified assumptions, does not know your full personal or financial circumstances, and is not a substitute for professional financial, tax or legal advice. Figures can change after publication — always check the current rate or threshold at the source below before relying on a result.
Where to check this yourself
Every rate, threshold and rule used above comes from the bodies below. They are the authority; this page is not. Where a figure here disagrees with a source, the source is right — and we would be grateful if you told us. Links go to official government bodies and to registered charities that give free, impartial guidance; none of them pays us and we take no commission.