Maternity Pay Calculator 2026
Calculate Statutory Maternity Pay (SMP) entitlement for 2026-27. Work out how much SMP to pay based on employee earnings and length of service.
Use this calculator to work out Statutory Maternity Pay (SMP) entitlement for a pregnant employee. Updated for 2026-27 rates.
How SMP is Calculated
SMP is paid for 39 weeks in two parts:
Weeks 1-6: Earnings-Related Period
- 90% of average weekly earnings
- No cap on this amount
Weeks 7-39: Flat Rate Period
- Lower of 90% of earnings or £194.32 per week (2026-27)
Eligibility Requirements
To qualify for SMP, the employee must:
- Have 26 weeks continuous employment by the 15th week before due date (the "qualifying week")
- Earn at least £129 per week on average
- Give correct notice (at least 28 days before wanting SMP to start)
- Provide proof of pregnancy (MATB1 certificate)
Average Weekly Earnings
Calculate average weekly earnings over the 8-week period ending with the last payday on or before the Saturday at the end of the qualifying week.
Include:
- Basic salary
- Overtime
- Bonuses
- Commission
- Statutory sick pay
SMP Timeline
| Week | Period | Payment |
|---|---|---|
| 1-6 | Earnings-related | 90% of AWE |
| 7-39 | Flat rate | £194.32/week (or 90% if lower) |
| 40-52 | Additional leave | Unpaid (unless enhanced) |
Tax and National Insurance
SMP is treated as earnings, so:
- Income tax applies
- Employee NI applies
- Employer NI applies
Employers can reclaim 92% of SMP paid (or 108.5% for small employers who qualify for Small Employers' Relief).
Not Eligible for SMP?
If an employee doesn't qualify for SMP, you must issue form SMP1 explaining why. They may be able to claim Maternity Allowance directly from the government instead.
Common reasons for not qualifying:
- Less than 26 weeks service
- Earnings below £129/week
- Recently started new job
- Self-employed or agency worker
Frequently Asked Questions
- Who qualifies for Statutory Maternity Pay?
- Employees who have worked for their employer for at least 26 weeks by the 15th week before the due date, and earn at least £129 per week on average, qualify for SMP.
- How much is SMP in 2026?
- SMP is 90% of average weekly earnings for the first 6 weeks, then £194.32 per week (or 90% if lower) for the remaining 33 weeks (2026-27 rate from 6 April 2026).
- How long is SMP paid for?
- SMP is paid for up to 39 weeks. The remaining 13 weeks of maternity leave (up to 52 weeks total) are unpaid unless your employer offers enhanced maternity pay.
- What if I don't qualify for SMP?
- If you don't qualify for SMP, you may be able to claim Maternity Allowance from the government. This is £194.32 per week (or 90% of earnings if less) for up to 39 weeks.