What is Statutory Maternity Pay?
Statutory Maternity Pay is a minimum payment that eligible employees may receive from their employer during maternity leave.
SMP is generally payable for up to 39 weeks, although statutory maternity leave itself can last up to 52 weeks.
Some employers offer enhanced contractual maternity pay. This calculator estimates statutory maternity pay only, not any additional employer-funded benefits.
Statutory Maternity Pay rates for 2026/27
The standard SMP calculation has two payment stages.
90% of average weekly earnings, without the standard weekly cap.
Per week, or 90% of average weekly earnings, whichever is lower.
The normal maximum statutory maternity pay period for eligible employees.
| Payment period | SMP calculation |
|---|---|
| Weeks 1–6 | 90% of average weekly earnings |
| Weeks 7–39 | £194.32 per week or 90% of average weekly earnings, whichever is lower |
| Weeks 40–52 | No standard SMP, although statutory maternity leave may continue |
How to calculate Statutory Maternity Pay
To estimate SMP, calculate 90% of average weekly earnings for the first six weeks and apply the lower of that amount or the standard weekly rate for later paid weeks.
First six weeks = 90% × Average weekly earnings
Remaining paid weeks = min(90% × Average weekly earnings, £194.32)
Total SMP = First-stage weekly amount × min(weeks, 6) + Second-stage weekly amount × max(weeks − 6, 0)
Statutory Maternity Pay worked examples
Example 1: £700 average weekly earnings, 39 weeks
- Average weekly earnings: £700
- 90% of weekly earnings: £630
- First six weeks: 6 × £630 = £3,780
- Following 33 weeks: 33 × £194.32 = £6,412.56
Estimated total SMP: £10,192.56
Example 2: £300 average weekly earnings, 39 weeks
- Average weekly earnings: £300
- 90% of weekly earnings: £270
- First six weeks: 6 × £270 = £1,620
- Following 33 weeks: 33 × £194.32 = £6,412.56
Estimated total SMP: £8,032.56
Example 3: £180 average weekly earnings, 39 weeks
- Average weekly earnings: £180
- 90% of weekly earnings: £162
- First six weeks: 6 × £162 = £972
- Following 33 weeks: 33 × £162 = £5,346
Estimated total SMP: £6,318.00
Example 4: £700 average weekly earnings, 12 paid weeks
- First six weeks: 6 × £630 = £3,780
- Next six weeks: 6 × £194.32 = £1,165.92
Estimated total SMP: £4,945.92
Who is eligible for Statutory Maternity Pay?
SMP eligibility depends on several conditions. These can include employment status, length of continuous employment, average weekly earnings and required notice and evidence.
The 2026/27 lower earnings threshold stated in the supplied page is £129 per week. This calculator does not make a complete eligibility determination.
If you do not qualify for SMP, you may be able to explore Maternity Allowance, subject to its separate eligibility conditions.
How are average weekly earnings calculated?
Average weekly earnings for SMP are generally based on gross earnings paid during a statutory relevant period, rather than simply the employee's normal contractual weekly salary.
Bonuses, pay frequency and payroll dates may affect the average earnings figure used. Check the official guidance or ask your employer's payroll department for the correct average weekly earnings.
Is Statutory Maternity Pay taxable?
SMP is normally treated as earnings for Income Tax and National Insurance purposes where applicable.
This calculator estimates gross SMP before any PAYE Income Tax, National Insurance, pension deductions or other payroll adjustments.
Maternity leave vs maternity pay
Statutory maternity leave and statutory maternity pay are related but separate entitlements.
Eligible employees can generally take up to 52 weeks of statutory maternity leave. SMP is normally payable for up to 39 weeks, so the remaining period may be unpaid unless contractual benefits apply.
How to use the SMP Calculator
- Enter your average weekly earnings in pounds.
- Enter the number of paid maternity weeks, from 1 to 39.
- Select Calculate to estimate total gross SMP.
- Review the calculation alongside your employer's maternity pay policy.
- Check eligibility separately using official guidance.
Official Statutory Maternity Pay guidance
For current entitlement rules, statutory rates and payroll guidance, consult:
- GOV.UK – Statutory Maternity Pay
- GOV.UK – Maternity pay and leave for employers
- GOV.UK – Maternity Allowance
Frequently asked questions
How much is Statutory Maternity Pay in 2026/27?
The first six weeks are normally paid at 90% of average weekly earnings. The remaining 33 weeks use £194.32 or 90% of average weekly earnings, whichever is lower.
How many weeks is Statutory Maternity Pay paid?
Eligible employees can normally receive SMP for up to 39 weeks.
Is the first six weeks of SMP capped?
No. The first six weeks are generally calculated at 90% of average weekly earnings without applying the later standard weekly cap.
Can I receive maternity pay for 52 weeks?
Statutory maternity leave can last up to 52 weeks, but SMP is normally payable for only 39 weeks. Enhanced employer maternity schemes may offer additional payments.
Does SMP include tax deductions?
This calculator displays gross SMP. Actual payments may be subject to PAYE Income Tax and National Insurance.
Can I get SMP if I earn less than £129 a week?
Earnings below the relevant statutory lower earnings limit may mean you do not qualify for SMP. Check the rules for the applicable period and consider Maternity Allowance eligibility.
Does the calculator check my SMP eligibility?
No. It estimates the payment amount using your inputs but does not assess every employment, notice or earnings condition.
Is this an official government SMP calculator?
No. CalculatorsOnline is an independent website and is not affiliated with HMRC or the UK Government.
Related UK statutory pay and salary calculators
Important: This tool estimates gross Statutory Maternity Pay under the standard two-stage formula. It does not determine legal eligibility, calculate enhanced contractual maternity pay, or account for individual payroll deductions, changes in statutory rates during a pay period, or other exceptions.
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