UK Maternity Pay Calculator 2026/27

Statutory Maternity Pay (SMP) is the legal minimum your employer must pay you during maternity leave. If you qualify, you'll receive SMP for up to 39 weeks: the first 6 weeks at 90% of your average weekly earnings, followed by 33 weeks at the flat rate of £194.32 per week (or 90% of AWE if lower).

Do You Qualify for SMP?

To receive Statutory Maternity Pay you must:

• ✓Have been continuously employed for at least 26 weeks by the 15th week before your due date
• ✓Earn at least £129 per week on average (the Lower Earnings Limit)
• ✓Give your employer correct notice and provide a MATB1 certificate
• ✓Still be employed in the qualifying week (but you don't need to still be working)

Don't qualify for SMP? You may be eligible for Maternity Allowance instead. Read our complete SMP guide for detailed information.

How Our Maternity Pay Calculator Works

Our free maternity pay calculator uses the latest 2026/27 UK statutory rates to provide you with a personalised, week-by-week breakdown of your Statutory Maternity Pay. Simply enter your annual salary before tax, confirm your employment status, and the calculator instantly shows you how much you'll receive each week for the full 52-week maternity leave period.

The calculator also estimates your Income Tax and National Insurance deductions so you can see your approximate take-home pay during maternity leave. This helps you budget effectively for the months ahead. For a more detailed after-tax breakdown, visit our dedicated take-home pay calculator.

How SMP Is Calculated — Step by Step

Your Statutory Maternity Pay is based on your Average Weekly Earnings (AWE). HMRC calculates your AWE using your gross pay over an 8-week reference period that ends on the last normal pay day on or before the Saturday at the end of the qualifying week.

For most monthly-paid employees, this means your AWE is based on two months' pay. If you receive a bonus or pay rise during this period, it can increase your AWE and therefore your SMP for the first 6 weeks.

Example: If your annual salary is £30,000, your weekly earnings are approximately £576.92. The first 6 weeks of SMP would be paid at 90% — that's £519.23 per week. For weeks 7 to 39, you'd receive the flat rate of £194.32 per week, because 90% of your earnings exceeds the flat rate cap. Your total gross SMP would be approximately £9,527.94 over the 39-week paid period.

SMP for Different Salary Levels

The amount of SMP you receive varies significantly depending on your salary. The higher-rate period (first 6 weeks) is always 90% of your earnings with no cap, which means higher earners benefit more during this period. However, the flat-rate period levels out the playing field.

As the table shows, the total gross SMP difference between a £20,000 and £50,000 salary is around £3,115 — entirely driven by the first 6 weeks. Use the calculator above to see your exact figures, or visit our take-home pay calculator to see what you'll actually receive after deductions.

Tax and National Insurance on Maternity Pay

SMP is treated as earnings, which means you'll pay both Income Tax and National Insurance contributions on your maternity pay. However, because your income is lower during maternity leave, you'll typically pay less tax overall compared to your normal working months.

For the 2026/27 tax year, the Personal Allowance is £12,570 — you won't pay any tax on the first £12,570 of annual income. The basic rate of Income Tax is 20% on earnings between £12,571 and £50,270, and the employee National Insurance rate is 8% on earnings above the Primary Threshold.

During the flat-rate SMP period (£194.32/week), your annualised earnings fall within the Personal Allowance for most people, meaning you may pay little or no tax during those weeks. This is one reason why your take-home maternity pay may be closer to the gross figure than you expect.

What If You Don't Qualify for SMP?

If you don't meet the eligibility requirements for Statutory Maternity Pay, don't worry — there are other options. Your employer must issue you a form SMP1 explaining why you don't qualify, and you can then apply for Maternity Allowance (MA) from the Department for Work and Pensions.

Maternity Allowance is particularly relevant for self-employed women, agency workers, and those who've recently changed employer. The maximum MA rate is the same as the SMP flat rate (£194.32/week), but it has a key advantage: Maternity Allowance is tax-free. Read our comprehensive Maternity Allowance guide or use the MA calculator to check your entitlement.

Planning Your Maternity Leave Finances

Understanding how much maternity pay you'll receive is just the first step. A solid financial plan will help you manage the income drop during your leave. Here are the key things to consider:

• ✓Budget for the flat-rate period — weeks 7 to 39 at £194.32/week is the biggest financial adjustment for most families
• ✓Don't forget the unpaid period — if you take the full 52 weeks, the last 13 weeks are completely unpaid
• ✓Claim Child Benefit — worth up to £27.05/week for your first child and £17.90 for additional children
• ✓Check your employer's policy — many employers offer enhanced maternity pay above the statutory minimum
• ✓Use your annual leave — you continue to accrue holiday during maternity leave, which can extend your paid time off

For a complete financial planning strategy, read our financial planning for maternity leave guide, and use our maternity leave planner to work out all your key dates.

Your Maternity Leave Rights

Every pregnant employee in the UK is entitled to 52 weeks of maternity leave, regardless of how long you've worked for your employer or how many hours you work. This is split into 26 weeks of Ordinary Maternity Leave and 26 weeks of Additional Maternity Leave. You must take a minimum of 2 weeks after your baby is born (4 weeks if you work in a factory).

During maternity leave, you continue to accrue annual leave, your pension contributions should continue (at least on the employer's side during paid leave), and you have protection against unfair dismissal and redundancy. You also have the right to return to your same job after Ordinary Maternity Leave, or a suitable alternative after Additional Maternity Leave.

To learn more, read our detailed guide on your maternity leave rights, or explore our guide on returning to work after maternity leave if you're already thinking about coming back.

Shared Parental Leave — An Alternative Option

If you'd like to share your maternity leave with your partner, you can convert some of your entitlement into Shared Parental Leave (SPL). This allows both parents to take leave in flexible blocks during the first year. Shared Parental Leave Pay is paid at the same flat rate as SMP (£194.32/week), but note that the first 6 weeks of enhanced 90% pay cannot be shared — that always belongs to the mother.

To be eligible for Shared Parental Leave, the mother must have been entitled to maternity leave or SMP/Maternity Allowance, and her partner must have been employed for at least 26 weeks in the 66 weeks before the due date, and earned at least £30 per week in 13 of those weeks. Both parents must give notice to their employers. Use our Shared Parental Leave calculator to see how splitting your leave could work for your family.

Enhanced Maternity Pay — What Your Employer Might Offer

Many employers choose to offer maternity pay above the statutory minimum, known as enhanced or occupational maternity pay. This varies widely: some employers pay full salary for a set number of weeks, while others top up SMP to a percentage of your normal pay. Enhanced maternity pay is entirely at your employer's discretion and will be set out in your employment contract or company maternity policy.

Common enhanced maternity pay structures include 12 weeks at full pay followed by SMP, or 6 months at 90% of salary. If your employer offers enhanced pay, the statutory SMP element is included within it — your employer doesn't pay SMP on top. Always check your contract or ask HR before your maternity leave begins. Use our enhanced maternity pay calculator to model different scenarios and see how enhanced pay affects your total income during leave.

Key Maternity Leave Dates and Deadlines

Timing is crucial when it comes to maternity leave. You must notify your employer by the 15th week before your due date (roughly 25 weeks pregnant) to confirm your pregnancy and your intended start date. Your employer then has 28 days to respond with your expected return date.

The qualifying week is the 15th week before your expected week of childbirth. You must have been continuously employed for 26 weeks by this date to qualify for SMP. The earliest you can start maternity leave is 11 weeks before your due date, and the latest is the day after your baby is born. If you have a pregnancy-related illness in the 4 weeks before your due date, your maternity leave and pay will start automatically.

Use our maternity leave planner to calculate all your key dates including the qualifying week, earliest start date, notification deadline, and full 52-week leave end date based on your due date.

Maternity Pay for Special Circumstances

Certain employment situations can affect how SMP works. If you're on a zero-hours contract or agency work, you can still qualify for SMP provided you meet the continuous employment and earnings requirements. Your average weekly earnings are calculated in the same way, though variable hours may mean your AWE fluctuates.

Part-time workers have exactly the same maternity leave and pay rights as full-time employees. SMP is based on your average weekly earnings regardless of hours worked. If you work multiple jobs, you may be entitled to SMP from each employer separately, as long as you meet the qualifying conditions with each one.

If you're self-employed, you won't qualify for SMP (as you don't have an employer), but you can claim Maternity Allowance from the government if you've been registered as self-employed for at least 26 weeks in the 66-week test period before your due date. The maximum MA rate is £194.32per week for 39 weeks, and crucially, it's completely tax-free.

Keeping in Touch Days (KIT Days)

During your maternity leave, you're entitled to work up to 10 Keeping in Touch (KIT) days without losing any SMP or ending your maternity leave. These are entirely voluntary — neither you nor your employer can insist on them. KIT days can be used for training, team meetings, or simply staying connected with your workplace. The pay for KIT days is agreed between you and your employer, and any amount paid above your SMP entitlement for that week is treated as additional earnings.

Your MATB1 Certificate

To claim SMP, you need to provide your employer with a MATB1 certificate (Maternity Certificate). This is issued by your midwife or doctor, usually from 20 weeks of pregnancy onwards. The MATB1 confirms your expected week of childbirth and is the medical evidence your employer needs to process your SMP. You should give this to your employer as soon as possible — ideally at the same time as your formal maternity leave notification.

Other Financial Support During Maternity

Beyond SMP and Child Benefit, there are several other forms of financial support available to new parents. The Sure Start Maternity Grant provides a one-off payment of £500 for those on qualifying benefits. You may also be entitled to Universal Credit, Housing Benefit, or Council Tax Reduction during your leave.

Once your baby arrives, it's worth looking into Tax-Free Childcare for when you return to work. The government tops up your childcare payments by 25%, up to a maximum of £2,000 per child per year (or £4,000 for disabled children). For a full breakdown of the costs to expect, see our guide on how much a baby costs in the UK.

Redundancy and Job Protection During Maternity

It's illegal for your employer to dismiss you because of your pregnancy or maternity leave. If a genuine redundancy situation arises during your leave, you have special priority for suitable alternative vacancies. Your employer must offer you any available suitable role before offering it to other employees. If you believe you've been unfairly treated, you can contact ACAS or seek advice from our guide on pregnancy discrimination.

Preparing to Return to Work

As your maternity leave draws to a close, you'll need to think about your return. If you want to return at the end of your full 52-week entitlement, you don't need to give notice. If you want to come back earlier, you must give your employer at least 8 weeks' notice. Many parents choose to explore flexible working arrangements such as part-time hours, compressed weeks, or remote working.

You have a legal right to request flexible working from day one of your employment, and your employer must deal with your request in a reasonable manner. For tips on managing the transition back, read our returning to work after maternity leave guide, and consider your childcare cost options early to avoid last-minute stress.