What are the Statutory Maternity Pay rates for 2026/27?

SMP is paid for up to 39 weeks. For the first 6 weeks, you receive 90% of your Average Weekly Earnings (AWE) before tax, with no statutory upper cap. For the remaining 33 weeks, you receive either £194.32 per week or 90% of your average weekly earnings, whichever is lower. The final 13 weeks of statutory maternity leave are unpaid, completing the 52-week statutory maternity leave entitlement.

Who is eligible for Statutory Maternity Pay (SMP)?

For the 2026/27 tax year, you generally need average earnings of at least £129 a week, at least 26 weeks' continuous employment into the qualifying week (the 15th week before the expected week of childbirth), and the required notice and proof of pregnancy. Check GOV.UK for the full rules.

What happens if I do not qualify for employer SMP?

If you do not qualify for SMP, you may be able to claim Maternity Allowance instead. Eligibility and the amount depend on your work and earnings history. GOV.UK explains how to apply and the current maximum; the calculator does not estimate Maternity Allowance.

How do workplace pensions work during maternity leave?

During paid maternity leave, employer pension contributions are generally based on your normal salary, while your own contributions are based on the maternity pay you actually receive. Scheme rules and the type of leave or pay can affect the detail, so confirm the calculation with your pension provider or employer.

Can I work during maternity leave without losing SMP?

You and your employer can agree that you work up to 10 Keeping in Touch (KIT) days during maternity leave without ending your leave. Agree the work and pay in advance; KIT-day pay is not set at a universal contractual rate.

SMP & Maternity Leave Engine 2026/27

Maternity Pay Calculator UK

Estimate your maternity pay using salary as a proxy for Average Weekly Earnings (AWE). The tool models up to 39 paid weeks; actual AWE and payroll deductions depend on your circumstances.

By AfterTaxUK Editorial TeamSSCBA 1992 & ERA 1996£194.32/wk SMP rate (2026/27)

SSCBA 1992 & ERA 1996 Engine

Statutory Maternity Pay (SMP) Estimate

Estimate gross statutory pay and indicative take-home across 39 paid weeks; actual AWE and payroll deductions may differ.

2026/27 statutory rate: £194.32/wk

Annual salary used to estimate Average Weekly Earnings (£)

Estimated AWE: £692.31/wk

Enhanced Employer Maternity Pay (Optional)

Does your company offer contractual maternity pay above the statutory minimum?

Total 39-Week Net Pay

£9,510.81

Indicative net across paid leave, assuming eligibility

Weeks 1–6 Take-Home

£516.38

Per week (90% of estimated AWE, after indicative deductions)

Standard SMP Week Take-Home

£194.32

Per week (lower of £194.32 or 90% of estimated AWE)

Average Net Monthly Pay

£1,056.76

Monthly equivalent across the 39 paid weeks

UK Statutory Maternity Leave 52-Week Breakdown

Period	Entitlement	Weekly Gross	Tax & NI	Weekly Net Take-Home
Weeks 1 to 6	90% of Average Weekly Earnings (no statutory cap)	£623.08	-£106.70	£516.38
Weeks 7 to 39	Lower of £194.32 or 90% of AWE	£194.32	-£0.00	£194.32
Weeks 40 to 52	Additional Maternity Leave (Unpaid statutory)	£0.00	£0.00	£0.00

Estimate limits

Your annual salary is used as a proxy for Average Weekly Earnings (AWE); HMRC calculates AWE from earnings in a defined reference period. The take-home figures are indicative weekly estimates using standard 2026/27 thresholds and a 20% Income Tax rate, not a payroll calculation. Tax depends on your tax code, tax band, pay frequency and year-to-date pay; NI is assessed by pay period. Scottish Income Tax and pension deductions are not modelled. Check your employer's enhanced-pay and pension scheme terms.

Author: AfterTaxUK Editorial Team • Tax Year: 2026/27 • Published: 6 April 2026

Statutory Authority: SSCBA 1992 & Employment Rights Act 1996

How Statutory Maternity Pay (SMP) Works in 2026/27

In the United Kingdom, statutory maternity rights are governed by the Social Security Contributions and Benefits Act 1992 (SSCBA 1992) and the Employment Rights Act 1996 (ERA 1996). Eligible employees are entitled to up to 52 weeks of Statutory Maternity Leave, structured into 26 weeks of Ordinary Maternity Leave and 26 weeks of Additional Maternity Leave.

Statutory payment is provided for up to 39 consecutive weeks. Employers disburse SMP directly through standard monthly or weekly payroll under HMRC PAYE regulations. The 39-week payment structure operates across two distinct statutory tiers:

First 6 Weeks (Earnings-Related)

90% of AWE

Calculated on your Average Weekly Earnings before tax with no statutory maximum cap.

Remaining 33 Weeks (Capped Statutory Rate)

£194.32 / week

For weeks 7 to 39, £194.32 per week or 90% of AWE, whichever is lower. Statutory pay is not necessarily your employer's full maternity package.

39-Week Maternity Pay Cashflow Model (2026/27)

The table below outlines the gross and estimated take-home pay across the statutory maternity leave timeline for an employee earning a typical UK salary (£35,000 gross per annum), assuming standard tax code 1257L and standard 5% workplace pension contributions:

Maternity Leave Phase	Duration	Weekly Gross Pay	Monthly Gross Equivalent	Take-Home Pay
Pre-Leave Normal Pay	Contractual	£673.08	£2,916.67	£2,393.30
Weeks 1 to 6 (90% Rate)	6 Weeks	£605.77	£2,625.00	Depends on tax code and pay period
Weeks 7 to 39 (Standard Rate)	33 Weeks	£194.32	£842.05	Depends on tax code and pay period
Weeks 40 to 52 (Unpaid Leave)	13 Weeks	£0.00	£0.00	£0.00

These are gross statutory figures, not a take-home-pay promise. PAYE uses your tax code and year-to-date pay, while employee NI is assessed by pay period; a fall in pay does not guarantee a refund. The calculator uses salary as an AWE proxy and does not reproduce payroll.

Statutory Qualifying Conditions for SMP

Under Section 164 of the SSCBA 1992, an employee must satisfy three mandatory statutory conditions to receive SMP from their employer:

Continuous Service Test: You must have been continuously employed by your employer for at least 26 weeksinto the 'Qualifying Week' (the 15th week before your expected week of childbirth). In practice, this requires approximately 41 weeks of total service by the date the baby is born.

Earnings Threshold Test: Your Average Weekly Earnings (AWE) in the 8-week relevant calculation period must equal or exceed the statutory Lower Earnings Limit (LEL), which is £129 per week (£559 per month).

Statutory Notice & Medical Evidence: You must give your employer at least 28 days' advance notice of the date you wish your SMP payments to commence, accompanied by a valid MAT B1 certificate issued by a registered doctor or certified midwife.

Workplace Pension Contributions During Maternity Leave

Under UK workplace pension rules and statutory non-discrimination law, maternity leave offers unique pension protections:

Employer Contributions: During paid maternity leave, employer pension contributions are generally based on your normal salary. Check your scheme rules and employer guidance for how they apply to your pay arrangements.

Employee Contributions: Your own pension contributions are generally based on the maternity pay you actually receive. Employer contributions during paid maternity leave are generally based on normal salary. Scheme rules and pay arrangements can affect the detail; confirm with your employer or pension provider.

Statutory Maternity Pay FAQs (2026/27)

Clear guidance on SMP qualification rules, tax deductions on maternity pay, and pension rights.

SMP is paid through payroll and is subject to Income Tax and National Insurance rules. The 2026/27 standard weekly SMP rate of £194.32 is below the £242 weekly employee NI threshold, so that rate alone is below the threshold; deductions on earlier or enhanced pay depend on your pay period and circumstances. This calculator's take-home figures are indicative, not a payroll calculation.

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Eligibility and payroll still matter

Statutory family pay depends on the applicable earnings period, employment conditions, dates and notice. An enhanced employer scheme may pay more than the statutory minimum.

Use a weekly statutory schedule as a planning estimate. Actual tax and NI depend on the pay periods and other earnings. Eligibility checks are not a decision by your employer or HMRC.

Check the rules for your circumstances

Official guidance supports the rules described here; it does not approve or certify this calculator. Confirm dates, eligibility and unsupported cases before making a financial decision.