Statutory Maternity Pay (SMP) Explained: Your Complete 2026/27 Guide

What is Statutory Maternity Pay?

Statutory Maternity Pay (SMP) is the minimum amount your employer must pay you when you take maternity leave. It's paid for up to 39 weeks and is funded by the UK government through your employer.

Key SMP Facts for 2026/27

•First 6 weeks: 90% of your average weekly earnings (before tax)

•Remaining 33 weeks: £194.32 per week or 90% of AWE (whichever is lower)

•Total duration: 39 weeks of paid leave

•Additional leave: 13 weeks unpaid (52 weeks total entitlement)

Who Qualifies for SMP?

To qualify for Statutory Maternity Pay, you must meet all of these conditions:

1.Employment: You must be employed (not self-employed) by the same employer for a continuous period

2.26-week rule: You must have worked for your employer continuously for at least 26 weeks by the end of the 15th week before your expected due date (known as the "qualifying week")

3.Earnings threshold: Your average weekly earnings must be at least £129 (the Lower Earnings Limit for National Insurance)

4.Notice: You must give your employer at least 28 days' notice (or as much notice as reasonably possible)

5.Proof of pregnancy: You must provide medical evidence of your pregnancy (usually a MATB1 certificate from your midwife or doctor)

How is SMP Calculated?

Your SMP is calculated based on your Average Weekly Earnings (AWE). This is worked out using your pay over an 8-week reference period before the qualifying week.

Calculation Example

If your annual salary is £35,000:

•Weekly earnings = £35,000 ÷ 52 = £673.08

•First 6 weeks (90%): £605.77 per week

•Next 33 weeks: £194.32 per week (flat rate, as 90% of AWE exceeds this)

•Total SMP: (6 × £605.77) + (33 × £194.32) = £10,047.18

Use our Maternity Pay Calculator to get your personalised breakdown.

When Does SMP Start?

SMP can start from 11 weeks before your due date at the earliest. The latest it can start is the day after your baby is born.

You choose when to start your maternity leave, but there are some automatic triggers:

•If you're off work with a pregnancy-related illness in the 4 weeks before your due date, your SMP starts automatically

•If your baby is born early, your SMP starts the day after the birth

Tax and National Insurance on SMP

SMP is treated as earnings, which means:

•You do pay Income Tax on SMP

•You do pay National Insurance on SMP

•Your employer deducts these before paying you

However, because SMP is lower than your normal salary, you'll likely pay less tax overall. Use our Take-Home Pay Calculator to see your after-tax amount.

How to Claim SMP

Step 1: Notify Your Employer

Tell your employer you're pregnant and when you want to start maternity leave. You should do this by the 15th week before your due date.

Step 2: Provide Your MATB1

Give your employer your MATB1 certificate, which you'll receive from your midwife or doctor around week 20-21 of pregnancy.

Step 3: Confirm Dates

Your employer must respond within 28 days, confirming:

•When your maternity leave starts

•When your maternity leave ends

•Your SMP entitlement

What If You Don't Qualify for SMP?

If you don't meet the eligibility criteria for Statutory Maternity Pay, don't worry — there are other options available to you. Your employer must provide you with form SMP1 explaining why you don't qualify, and you should keep this form as you will need it when applying for alternative support.

•Maternity Allowance: The main alternative for those who don't meet SMP criteria. You may qualify if you've been employed or self-employed for at least 26 weeks in the 66 weeks before your due date. Use our Maternity Allowance Calculator to check your entitlement, or read our full Maternity Allowance guide.

•Universal Credit: You may be able to claim additional financial support during maternity leave if your household income is low. Read our guide on benefits during maternity leave for more details.

•Sure Start Maternity Grant: A one-off payment of £500 if you're on certain benefits and expecting your first child (or a multiple birth).

If you've recently changed jobs and don't qualify for SMP with your new employer, our guide on maternity pay when changing jobs explains your options in full. You can also use our SMP vs Maternity Allowance comparison tool to see which benefit applies to you.

SMP and Multiple Jobs

If you work for more than one employer, you may be able to claim Statutory Maternity Pay from each employer separately, provided you meet the qualifying conditions with each one. This means:

•You must have been continuously employed by each employer for at least 26 weeks by the qualifying week

•Your average weekly earnings must be at least £129 (the Lower Earnings Limit) with each employer independently

•You need to give proper notice and provide your MATB1 certificate to each employer

If you only qualify with one employer, you can still claim SMP from that employer and may be able to claim Maternity Allowance based on your other employment. This is common for women who work part-time across multiple jobs or who work through an agency or on zero-hours contracts.

Enhanced Maternity Pay

Many employers offer enhanced maternity pay packages that go beyond the statutory minimum. This could mean full salary for a set number of weeks, or a higher rate for a longer period. Enhanced maternity pay varies widely between employers — some offer just a few weeks at full pay, while others (such as the NHS or teaching sector) have well-known enhanced schemes.

Check your employment contract or staff handbook to see what your employer offers. Use our Enhanced Maternity Pay Calculator to see how your employer's scheme compares with SMP, and read our guide on how much maternity pay you'll get for a full breakdown.

Employer's Responsibilities

Your employer cannot refuse to pay SMP if you meet the eligibility criteria. They can reclaim 92–103% of SMP from HMRC, so it doesn't cost them directly. Small employers may be able to reclaim 103% through the Small Employers' Relief scheme.

If your employer disputes your eligibility, they must give you form SMP1 explaining why. You can challenge their decision through HMRC, or apply for Maternity Allowance from the DWP as an alternative. If you believe your employer is treating you unfairly because of your pregnancy, read our guide on pregnancy discrimination at work.

Planning Your Maternity Leave Finances

Understanding your SMP entitlement is the first step in financial planning for maternity leave. Use our suite of free calculators to plan ahead:

•Maternity Pay Calculator — see your week-by-week SMP breakdown

•Maternity Leave Planner — plan your key dates

•Child Benefit Calculator — estimate your Child Benefit

•Take-Home Pay Calculator — see your after-tax maternity pay

•SMP vs Maternity Allowance Comparison — compare your options