Enhanced Maternity Pay Calculator 2026/27

What is Enhanced Maternity Pay?

Enhanced maternity pay — also known as occupational maternity pay or contractual maternity pay — is any maternity pay your employer offers above the statutory minimum (SMP). While the government sets the minimum at 6 weeks at 90% of your average earnings followed by 33 weeks at £194.32/week, many employers choose to top this up as part of their employee benefits package.

Enhanced maternity pay is becoming increasingly common as employers compete to attract and retain talent. According to research, around 48% of UK employers now offer some form of enhanced maternity pay, with the most generous policies found in the public sector, financial services, and technology companies.

Common Enhanced Maternity Pay Policies

Enhanced maternity pay policies vary widely between employers, but here are some typical examples:

How Enhanced Maternity Pay Works Alongside SMP

When your employer offers enhanced maternity pay, they typically include your SMP entitlement within the enhanced amount. For example, if your employer offers 12 weeks at full pay, this includes the SMP element — your employer claims back the SMP portion from HMRC and tops up the rest from their own funds.

After the enhanced pay period ends, you continue to receive statutory SMP for the remaining paid weeks (up to 39 weeks total). Then you have 13 weeks of unpaid additional maternity leave if you choose to take it.

Enhanced Maternity Pay and Tax

All maternity pay — both enhanced and statutory — is subject to Income Tax and National Insurance. Your employer deducts these through PAYE as normal. During weeks when you receive full salary, your deductions will be the same as usual. During SMP-only weeks, your deductions will be significantly lower because your gross pay is much less.

Use our maternity take-home pay calculator to estimate your after-tax income during each phase of your maternity leave.

Do I Have to Pay Back Enhanced Maternity Pay?

One of the most common concerns about enhanced maternity pay is whether you have to repay it if you decide not to return to work. Many employers include a "clawback" clause in their maternity policy or your contract. This typically requires you to repay some or all of the enhanced portion (not the SMP) if you don't return to work for a specified period, usually 3 to 6 months.

Important: You never have to repay statutory SMP, regardless of whether you return to work. Clawback clauses can only apply to the employer-funded enhanced portion. Always read your contract carefully before your maternity leave starts.

How to Find Out About Your Employer's Maternity Pay Policy

• Check your employment contract or staff handbook
• Ask your HR department or line manager
• Look on your company intranet
• Contact your trade union representative if applicable
• Check if there's a family-friendly policy document