Statutory Maternity Pay (SMP) Calculator 2026/27
Work out your maternity wage across the full 39-week payment period using the confirmed 2026/27 rates, then see how SMP compares with Maternity Allowance and enhanced employer pay.
How Statutory Maternity Pay Is Calculated in 2026/27
SMP is paid in two tiers across a maximum of 39 weeks. For the first 6 weeks, you receive 90% of your Average Weekly Earnings (AWE) with no upper cap — this is why maternity pay is highest in the opening weeks for anyone earning above the standard rate threshold. From week 7 onward, the calculation switches to whichever is lower: 90% of AWE, or the flat standard rate.
2025/26 vs 2026/27 — what actually changed
| Figure | 2025/26 | 2026/27 | Change |
|---|---|---|---|
| Standard weekly SMP rate (weeks 7–39) | £187.18 | £194.32 | +£7.14 |
| Lower Earnings Limit (qualifying threshold) | £125.00 | £129.00 | +£4.00 |
| Approx. maximum total SMP (39 weeks, high earner) | £6,993 | £7,240 | +£247 |
| Maternity Allowance weekly rate | £187.18 | £194.32 | +£7.14 |
The 2026/27 uplift is a 3.8% rise, broadly tracking the September 2025 CPI figure used by the DWP's standard annual uprating rule for statutory family-related pay.
Three Worked Examples for 2026/27
The 90%-uncapped first tier means the gap between low, mid and high earners is much wider in the opening 6 weeks than most people expect — then it compresses sharply once the flat rate kicks in. These three scenarios use identical assumptions (39 weeks, employed 26+ weeks, standard eligibility) so you can see exactly where the numbers diverge.
Scenario A — Earnings near the qualifying threshold
Scenario B — Average UK earner
Scenario C — Higher earner
SMP vs Maternity Allowance vs Enhanced (Contractual) Pay
"Statutory maternity pay calculator" and "maternity allowance calculator" are often searched interchangeably, but they are different payments with different gatekeepers. Here is how the three routes compare for 2026/27.
| Feature | Statutory Maternity Pay | Maternity Allowance | Enhanced/Contractual Pay |
|---|---|---|---|
| Who pays it | Your employer (partly reclaimed from HMRC) | DWP, direct to you | Your employer, on top of or instead of SMP |
| Who qualifies | Employees with 26+ weeks' continuous service by the qualifying week, earning above the LEL | Self-employed, recently changed jobs, or earning below the LEL — with 26 of the 66 weeks before the due date worked | Set entirely by your employer's own policy or contract |
| Weeks 1–6 rate | 90% of AWE, uncapped | 90% of AWE, capped at £194.32/week | Varies — often full salary |
| Weeks 7–39 rate | Lower of 90% AWE or £194.32/week | £194.32/week flat (or 90% AWE if lower) | Varies — often reduces to statutory minimum partway through |
| Taxable? | Yes — Income Tax and NI apply | No — Maternity Allowance is tax-free | Yes, in full |
Interpreting Your Result — and What It Means Long-Term
What the total actually means for your budget
The figure the calculator above produces is gross, not take-home. SMP is processed through your employer's normal payroll, so Income Tax and employee National Insurance are deducted exactly as they would be from a regular payslip. As a rough guide, a basic-rate taxpayer typically sees 12–20% deducted from the standard-rate weeks, though the exact figure depends on your tax code and whether you have unused Personal Allowance to offset against the lower maternity income — many people on maternity leave for a full tax year actually get some tax back, because their annual income falls below where it would normally sit.
Pension contributions do not stop
This is the most overlooked long-term impact. During the paid part of maternity leave, your employer must continue paying their pension contribution based on your normal, pre-leave salary — not your reduced SMP. Your own employee contribution, unless your workplace uses salary sacrifice, is based on your actual SMP received. In practice this means your pension pot keeps growing on the employer side even while your own pay drops sharply, so it is worth checking your pension scheme's specific maternity policy rather than assuming contributions pause.
National Insurance credits protect your State Pension
Even in unpaid weeks 40–52, or in any week your SMP falls below the National Insurance threshold, you automatically receive Class 1 National Insurance credits while claiming Child Benefit for a child under 12. These credits count toward your 35 qualifying years for the full State Pension, so a period of reduced or no maternity pay does not directly damage your retirement entitlement — provided Child Benefit is claimed (even at nil rate, for high earners subject to the High Income Child Benefit Charge).
Common Mistakes When Working Out Maternity Pay
- Assuming a bonus doesn't count. Any bonus, commission, or overtime paid within the 8-week AWE reference period is included in the calculation — timing a bonus payment can meaningfully change your first 6 weeks' pay.
- Confusing the due date with the qualifying week. The 26-week service test is measured against the qualifying week — 15 weeks before your expected week of childbirth — not your actual due date or the date you stop work.
- Believing self-employed workers get SMP. They do not. Self-employed claimants apply for Maternity Allowance through the DWP, and the calculation basis differs slightly.
- Budgeting on gross figures. SMP is taxed like a salary; treating the headline weekly rate as your take-home pay is the single most common planning error reported by new parents.
- Missing the 28-day notice rule. You must tell your employer when you want SMP to start, with at least 28 days' notice, or your employer can delay the start date.
- Assuming irregular hours disqualify you. Zero-hours and variable-hours workers are still assessed on the same AWE formula over the 8-week reference period — fluctuating income does not remove eligibility, though it can make the AWE figure harder to predict in advance.
Edge Cases the Standard Rules Don't Cover Well
Premature birth
If the baby arrives before you have completed the 26-week qualifying period, the service requirement is waived and SMP starts automatically from the day after birth.
Stillbirth or neonatal loss
A stillbirth after 24 weeks of pregnancy, or a baby born alive who later dies, still triggers the full 39-week SMP entitlement at the normal rates.
Dismissal or redundancy during maternity leave
If you are dismissed or made redundant after the qualifying week but before your leave begins, you generally remain entitled to SMP. Dismissing someone specifically to avoid paying SMP is unlawful.
Employer becomes insolvent
If your employer cannot pay, HMRC steps in and pays your SMP directly, so insolvency does not remove your entitlement.
Adoption instead of birth
Adoptive parents receive Statutory Adoption Pay (SAP), not SMP. SAP follows the identical rate structure — 90% of AWE for 6 weeks, then £194.32/week for 33 weeks — but the qualifying rules are slightly different.
Decision Guide — Which Payment Route Applies to You
Frequently Asked Questions
How do I work out my maternity pay for 2026/27?
Take your gross Average Weekly Earnings from the 8-week reference period ending the Saturday before your qualifying week. The first 6 weeks pay 90% of that figure with no cap; the remaining 33 weeks pay the lower of 90% of AWE or the £194.32 standard rate.
What counts as Average Weekly Earnings?
Gross pay in the 8 weeks before the qualifying week, including regular salary plus any bonus, commission, overtime, or statutory sick pay received in that specific window.
Do I pay tax on Statutory Maternity Pay?
Yes. SMP is processed through payroll like ordinary wages, so Income Tax and employee National Insurance are deducted as usual. Maternity Allowance, by contrast, is paid tax-free.
Can I get maternity pay if I'm self-employed?
No — SMP requires an employer. Self-employed claimants apply for Maternity Allowance directly through the DWP instead, usually at the same weekly rate.
What if my pay varies week to week?
Your AWE is still calculated over the same fixed 8-week reference period regardless of how variable your hours or pay are — there is no separate rule for zero-hours or casual workers.
How much notice do I need to give my employer?
At least 28 days' notice of the date you want your SMP and leave to start, alongside proof of pregnancy (the MATB1 certificate), which is usually issued around 20 weeks before your due date.
Disclaimer: This tool provides an estimate for informational purposes only and is not financial or legal advice. Entitlement is subject to a full assessment by your employer or the DWP. For free personalised guidance contact Citizens Advice or the GOV.UK maternity pay and leave guide.