Statutory Maternity Pay (SMP) Calculator
Calculate the 39 weeks of Statutory Maternity Pay due for 2026/27 — 90% of pay for 6 weeks, then the lower of £194.32 or 90% of earnings.
The Statutory Maternity Pay calculator calculates how much SMP an employer must pay an employee on maternity leave from her average weekly earnings. The Statutory Maternity Pay calculator applies 90% of the average weekly earnings for the first six weeks. For the remaining 33 weeks, the Statutory Maternity Pay calculator determines the lower of the flat weekly rate or 90% of the average weekly earnings. The Statutory Maternity Pay calculator confirms that the employee meets the average weekly earnings threshold to qualify for SMP, then provides the total SMP amount over the 39-week period.
Earnings
Total SMP (39 wks)
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Enter your details to see the breakdown.
Estimates only — verify with HMRC or a qualified accountant.
Statutory Maternity Pay is the minimum maternity pay employers must pay eligible employees for up to 39 weeks. An employee needs 26 weeks of continuous employment by the qualifying week to qualify, which is the 15th week before the expected childbirth. The average weekly earnings during the relevant 8-week period must meet or exceed the lower earnings limit. Employees who do not meet these criteria may be eligible for Maternity Allowance instead. Statutory Maternity Pay is taxable and subject to National Insurance. Statutory Maternity Pay begins when maternity leave starts, or automatically if the employee is off with a pregnancy-related illness in the four weeks before the due date.
Employers must know that Statutory Maternity Pay is the minimum statutory pay, and maternity leave can last up to 52 weeks while the employee keeps her job rights. Employers can reclaim 92% of the Statutory Maternity Pay paid, or 103% with Small Employers' Relief, through payroll submissions to HMRC, which makes Statutory Maternity Pay a largely recoverable cost. Statutory Maternity Pay forms part of the broader management of maternity leave costs. Accurate calculation uses the current tax year's flat weekly rate and lower earnings limit to support correct budgeting and reclaiming for 2026/27.
What is the Statutory Maternity Pay calculator?
The Statutory Maternity Pay calculator is an online tool that calculates the SMP due across the 39-week maternity pay period. The Statutory Maternity Pay calculator requires set inputs such as the employee's average weekly earnings, the due date or expected week of childbirth, and the start of maternity leave. These inputs let the Statutory Maternity Pay calculator determine the weekly SMP amount for the first 6 weeks and the remaining 33 weeks.
The output from the Statutory Maternity Pay calculator includes the weekly SMP amounts for both the initial 6-week period and the subsequent 33 weeks. The Statutory Maternity Pay calculator calculates the total cost to the employer for the entire 39-week period, which helps businesses with budgeting and payroll planning. Employers use the Statutory Maternity Pay calculator to meet statutory requirements for maternity pay.
What is the purpose of an SMP Calculator?
The purpose of an SMP calculator is to give employers the precise Statutory Maternity Pay (SMP) amount they must pay and budget for an employee on maternity leave. The SMP calculator removes manual errors by automating the two-tier calculation process, which pays 90% of average weekly earnings for the first six weeks and then the lower of the flat weekly rate or 90% of average weekly earnings for the remaining 33 weeks. The SMP calculator produces accurate calculations that help employers manage payroll and budget planning.
How does the SMP calculator work?
The Statutory Maternity Pay (SMP) calculator applies 90% of average weekly earnings for the first 6 weeks, then the lower of the flat weekly rate or 90% of average weekly earnings for the next 33 weeks. The SMP calculator produces the correct statutory amount across the 39-week maternity pay period. The SMP calculator first determines the average weekly earnings and calculates 90% for weeks 1 to 6. The SMP calculator then compares 90% of earnings against the current flat rate for weeks 7 to 39 and pays whichever amount is lower.
The SMP calculator uses the expected week of childbirth to set the qualifying week and the relevant earnings period. The expected week of childbirth, which starts the Sunday before the due date, determines the qualifying week, the 15th week before the week the baby is due. The qualifying week fixes the 8-week relevant period used to calculate average weekly earnings. The gross pay earned during these 8 weeks is totaled and divided to produce the average weekly earnings figure, which drives the entire SMP calculation.
How does the calculator use the expected week of childbirth?
The Statutory Maternity Pay (SMP) calculator uses the expected week of childbirth to establish the qualifying week, which is the 15th week before the baby's due date. The qualifying week determines both the eligibility for SMP and the relevant earnings period. The relevant earnings period is an 8-week timeframe ending with the last payday before the end of the qualifying week. The relevant earnings period is used to calculate the average weekly earnings, which determines the amount of SMP an employee is entitled to receive.
Establishing the qualifying week from the expected week of childbirth confirms that the employee's eligibility and the correct SMP rates are applied. The employee must have completed 26 weeks of continuous employment by the qualifying week to qualify for SMP. The average weekly earnings calculated during this period must meet or exceed the lower earnings limit. Without an accurate qualifying week, the SMP calculator cannot assess eligibility or calculate the correct payment amounts.
How much Statutory Maternity Pay will an employee get?
AWE £538.46, over 39 weeks
£9,320.28
6 weeks at £484.62 then 33 weeks at £194.32
An employee receives 90% of her average weekly earnings for the first six weeks, followed by the lower of the flat weekly rate or 90% of average weekly earnings for the remaining 33 weeks. The two-tier structure gives initial financial support during early maternity leave.
The total amount an employee receives depends on three main factors: average weekly earnings, the flat weekly rate, and the 39-week pay period. For example, if an employee's average weekly earnings are £538.46, she receives £484.62 per week for the first six weeks and then £194.32 per week for the remaining 33 weeks, when the flat rate is £194.32.
The total cost of Statutory Maternity Pay is first borne by the employer, but most of the cost is reclaimable from HMRC. Employers can reclaim 92% of the Statutory Maternity Pay paid through their PAYE submissions, or 103% if they qualify for Small Employers' Relief. Statutory Maternity Pay remains a largely recoverable cost, which eases the financial burden on employers.
Is the SMP calculator accurate?
Yes, the Statutory Maternity Pay (SMP) calculator is accurate when the average weekly earnings, due date, and leave start date are entered correctly. The SMP calculator applies the statutory formula, which pays 90% of average weekly earnings for the first six weeks, followed by the lower of the flat weekly rate or 90% of average weekly earnings for the next 33 weeks.
The SMP calculator assumes the employee qualifies for SMP. The employee must have at least 26 weeks of continuous employment by the qualifying week and average weekly earnings at or above the lower earnings limit. The figures produced by the SMP calculator reflect the current tax-year flat rate, which can change each year. For the 2026/27 tax year, the flat weekly rate is £194.32, and the lower earnings limit is £129 per week. Outdated rates produce incorrect SMP totals and affect both the employer's budgeting and the reclaim amount from HMRC.
How to calculate Statutory Maternity Pay
Calculate Statutory Maternity Pay (SMP) by paying 90% of the employee's average weekly earnings for the first 6 weeks, followed by the lower of the flat weekly rate or 90% of the average weekly earnings for the next 33 weeks. The average weekly earnings are calculated from the gross pay during the 8-week period ending with the qualifying week. The 90% earnings rate applies for the first 6 weeks, which gives a higher payout during this period. The flat weekly rate is a standard government-set amount used for the remaining weeks when it is lower than 90% of the average weekly earnings.
Formula
SMP = (6 × 90% AWE) + (33 × lower of £194.32 or 90% AWE)
For example, if an employee has average weekly earnings of £538.46, she receives £484.62 per week (90% of £538.46) for the first 6 weeks. For the next 33 weeks, compare 90% of the average weekly earnings (£484.62) against the current flat weekly rate of £194.32 per week. In this scenario, the employee receives £194.32 per week for weeks 7 to 39, because it is the lower amount. The total SMP paid over the 39 weeks is £9,320.28, calculated as 6 weeks × £484.62 plus 33 weeks × £194.32.
The two-tier method gives employees financial support during their maternity leave, aligns with statutory requirements, and provides a consistent framework for employers to follow.
What is the 90% earnings rate and the flat weekly rate?
The first 6 weeks of Statutory Maternity Pay (SMP) are paid at 90% of the employee's average weekly earnings. For the next 33 weeks, the payment is the lower of the flat weekly rate or 90% of the average weekly earnings. The flat weekly rate for the 2026/27 tax year is £194.32 per week. The two-tier structure gives employees a large portion of their earnings at the start, while the subsequent weeks are capped to hold consistency for higher earners.
What is the average weekly earnings threshold?
The average weekly earnings threshold is the minimum earnings level an employee must meet to qualify for Statutory Maternity Pay (SMP). To be eligible, an employee's average weekly earnings must be at or above the lower earnings limit. For the 2026/27 tax year, the lower earnings limit is set at £129 per week. The average weekly earnings threshold confirms that only employees with sufficient earnings history receive SMP. If an employee's earnings fall below the limit during the relevant period, the employee may instead qualify for Maternity Allowance from the Department for Work and Pensions. The lower earnings limit is reviewed and updated each year by the government, which reflects changes in economic conditions and sets fair eligibility criteria.
What Is Statutory Maternity Pay?
Statutory Maternity Pay (SMP) is the minimum financial compensation employers must provide to eligible employees for up to 39 weeks of maternity leave. Employers pay SMP through the payroll system, similar to regular wages, and deduct tax and National Insurance contributions. Statutory Maternity Pay supports employees during maternity leave and covers the period around childbirth and early motherhood.
What are the benefits of Statutory Maternity Pay?
Statutory Maternity Pay (SMP) offers benefits for both employees and employers. For employees, Statutory Maternity Pay provides paid time off around childbirth and gives financial security during maternity leave. Eligible mothers receive up to 39 weeks of paid leave, which lets them focus on their new responsibilities without losing all earnings. For employers, Statutory Maternity Pay is a clear statutory cost that can be largely reclaimed from HMRC. Employers can reclaim 92% of the Statutory Maternity Pay paid, or 103% with Small Employers' Relief, which makes Statutory Maternity Pay a manageable expense. The reclaimable nature of Statutory Maternity Pay supports businesses in budgeting for employee absences related to maternity leave. Statutory Maternity Pay provides mothers with paid income for up to 39 weeks so they can take maternity leave without losing all earnings, letting them focus on childbirth recovery and newborn care without the stress of income loss.
How Does Statutory Maternity Pay Work?
Employers pay Statutory Maternity Pay (SMP) through the Pay As You Earn (PAYE) system for up to 39 weeks, then reclaim most of the cost from Her Majesty's Revenue and Customs (HMRC). Statutory Maternity Pay requires the employee to provide notice of her maternity leave and submit a MATB1 form, which confirms the expected date of childbirth. Statutory Maternity Pay is processed through the employer's regular payroll system at the employee's usual pay intervals. The payroll process deducts tax and National Insurance contributions as for regular wages. Employers report SMP payments through their regular payroll submissions and recover the cost by deducting it from their PAYE and National Insurance payments to HMRC. Most employers can reclaim 92% of the Statutory Maternity Pay they pay, while small employers with a Class 1 National Insurance bill of £45,000 or less can reclaim 103%, which gives extra compensation to cover the associated employer National Insurance contributions.
Who is eligible for Statutory Maternity Pay?
An employee is eligible for Statutory Maternity Pay (SMP) if she has been continuously employed for at least 26 weeks by the qualifying week. The qualifying week is the 15th week before the expected week of childbirth. Her average weekly earnings must be at or above the lower earnings limit. Eligibility requires that the employee provides the correct notice and a MATB1 form, which serves as proof of pregnancy. If these conditions are not met, the employee may be excluded from SMP but might qualify for Maternity Allowance instead.
Eligibility rules for SMP in the UK
The eligibility rules for Statutory Maternity Pay (SMP) in the UK require an employee to have completed 26 weeks of continuous employment by the qualifying week. The employee must have average weekly earnings at or above the lower earnings limit. Correct notice must be given alongside a MATB1 form, which is a medical certificate confirming the pregnancy and expected due date.
What is the qualifying week for SMP?
The qualifying week for Statutory Maternity Pay (SMP) is the 15th week before the week the baby is due. The qualifying week serves as a reference point for determining eligibility and calculating average weekly earnings. To qualify for SMP, an employee must have completed at least 26 weeks of continuous employment by the end of the qualifying week. The qualifying week sets the endpoint for the 8-week relevant period used to calculate the employee's average weekly earnings. The relevant period determines whether the employee meets the lower earnings limit. The qualifying week is determined by counting back 15 weeks from the expected week of childbirth, which starts on the Sunday before the baby's due date.
Average weekly earnings during the relevant period
Average weekly earnings for Statutory Maternity Pay (SMP) are calculated from the gross pay received during the 8-week relevant period ending with the qualifying week. The relevant period determines eligibility for SMP and the payment rate. The calculation sums all earnings within the timeframe and divides by eight to produce a weekly average. The average weekly earnings must meet or exceed the Lower Earnings Limit to qualify for SMP. The relevant period is defined by the qualifying week, which is the 15th week before the expected week of childbirth. Average weekly earnings are calculated by dividing the total gross pay in the relevant period by the number of weeks in that period, which determines both eligibility for SMP and the amount an employee will receive.
Average weekly earnings for irregular pay
For irregular or monthly pay, the earnings in the relevant period are added and divided by the number of weeks they cover to give a weekly average. The calculation confirms that employees with non-standard pay schedules, such as employees paid monthly or with varying hours, have their Statutory Maternity Pay (SMP) calculated in proportion to their actual earnings pattern. The total gross pay received during the 8-week relevant period ending with the qualifying week lets employers determine both eligibility and the SMP amount payable.
Who is excluded from Statutory Maternity Pay?
Employees with under 26 weeks' service by the qualifying week or average weekly earnings below the lower earnings limit are excluded from Statutory Maternity Pay (SMP). The two criteria are independent, so failure to meet either one results in exclusion from SMP eligibility. Employees not qualifying for SMP can claim Maternity Allowance instead. Maternity Allowance is available through the Department for Work and Pensions and provides financial support for up to 39 weeks. Eligible employees should request form SMP1 from their employer, which confirms non-qualification for SMP, and submit it along with their MATB1 certificate when applying for Maternity Allowance.
How long is Statutory Maternity Pay paid for?
Statutory Maternity Pay (SMP) is paid for up to 39 weeks. The payment structure divides into two distinct periods. For the first 6 weeks, employees receive 90% of their average weekly earnings. For the next 33 weeks, the payment is either the flat rate or 90% of average weekly earnings, whichever is lower. During the 39-week period, Statutory Maternity Pay provides financial support, and maternity leave can extend up to 52 weeks, with the final 13 weeks unpaid unless enhanced maternity pay is offered by the employer.
When does Statutory Maternity Pay start?
Statutory Maternity Pay (SMP) begins when the employee commences maternity leave. Statutory Maternity Pay can automatically start earlier if the employee is absent due to a pregnancy-related illness in the four weeks before the expected due date. The early-start provision confirms that employees receive SMP from the earliest qualifying event and safeguards their entitlement even if maternity leave has not officially started. Employees can initiate maternity leave from as early as 11 weeks before the expected week of childbirth, which lets them choose the most suitable timing for their circumstances.
Is Statutory Maternity Pay taxable?
Yes, Statutory Maternity Pay (SMP) is taxable and subject to PAYE income tax and National Insurance deductions, similar to regular wages. Employers process Statutory Maternity Pay through payroll and deduct tax and National Insurance contributions before payment to the employee. Statutory Maternity Pay is treated as taxable income, which distinguishes it from some benefits that are paid tax-free. Throughout the 39-week payment period, Statutory Maternity Pay is treated as earnings, so employees receive the net amount after all applicable deductions.
How Does SMP Differ From Maternity Allowance?
Statutory Maternity Pay (SMP) and Maternity Allowance are distinct forms of financial support for mothers in the UK, each with set eligibility criteria and benefits. The comparison table below shows the key differences between SMP and Maternity Allowance.
| Feature | Statutory Maternity Pay (SMP) | Maternity Allowance |
|---|---|---|
| Who pays | Employer pays through PAYE payroll; reclaimable from HMRC | Department for Work and Pensions (DWP) pays directly to the claimant |
| Eligibility | Requires 26 weeks' continuous employment by the qualifying week and earnings above the lower earnings limit | Available to those not qualifying for SMP, including self-employed individuals and those with insufficient service or earnings |
| Rate | 90% of average weekly earnings for the first 6 weeks, then the lower of £194.32 per week or 90% of average weekly earnings for the next 33 weeks | Up to £194.32 per week or 90% of average weekly earnings if lower |
| How long it is paid | Up to 39 weeks | Up to 39 weeks |
| How it is claimed | Through employer payroll after providing notice and MATB1 form | Claimed directly from DWP using form MA1 and MATB1; employer must provide form SMP1 if SMP is not available |
The differences between SMP and Maternity Allowance confirm that all mothers receive the appropriate financial support during maternity leave, whether through their employer or the state benefits system.
What Should Employers Know About Maternity Pay and Leave?
Employers must know that Statutory Maternity Pay (SMP) is the minimum amount they must pay eligible employees, while maternity leave can last up to 52 weeks. During the leave period, employees are entitled to Keeping in Touch (KIT) days, which let them work or attend training without affecting their SMP or maternity leave rights. Job rights are protected throughout maternity leave. Job rights include the right to return to the same job after Ordinary Maternity Leave or a suitable alternative position after Additional Maternity Leave. Employees accrue statutory holiday entitlement during both paid and unpaid leave.
Statutory Maternity Pay is paid for up to 39 weeks, and employers can reclaim most of the cost from HMRC, which makes SMP a largely recoverable cost. Employers pay Statutory Maternity Pay through their payroll systems and apply the correct deductions for tax and National Insurance. These aspects help employers manage maternity pay alongside other absence costs, such as sick pay and paternity pay, and meet statutory obligations. Keeping SMP calculations accurate for each tax year matters, because rates and limits may change.
Can Employers Reclaim Statutory Maternity Pay?
Yes, employers can reclaim Statutory Maternity Pay (SMP) from HM Revenue and Customs (HMRC). Employers can recover 92% of the Statutory Maternity Pay they pay to employees. For small employers, defined as those with a Class 1 National Insurance bill of £45,000 or less in the qualifying tax year, Small Employers' Relief lets them reclaim 103% of the Statutory Maternity Pay paid. The 103% recovery accounts for the SMP amount plus an extra 3% to help cover associated administrative costs.
The reclaim process runs through the Pay As You Earn (PAYE) system. Employers deduct the SMP amount from their monthly or quarterly payroll submissions to HMRC. The reclaim mechanism lets employers advance SMP to employees through payroll and then recover most of the cost, which makes SMP a largely recoverable expense. The reclaim system reduces the financial burden on employers and lets them manage payroll costs while meeting statutory requirements.
How Maternity Pay Fits Alongside Other Absence Costs
Statutory Maternity Pay (SMP) aligns with other statutory absence payments such as Statutory Sick Pay and paternity pay, and forms part of an employer's overall employee on-costs. Employers must budget for these different statutory payments, because employees may be absent for several reasons throughout the year. These payments, including SMP, flow through the PAYE system and share similar reclaim mechanisms through HMRC, which minimizes cash-flow impacts.
The link between maternity pay and other absence costs lets employers forecast total wage expenses more accurately and manage cash flow throughout the year. When an employee is on maternity leave, the employer continues to pay SMP while potentially covering other staff absences with sick pay or paternity pay. The combined absence cost includes direct statutory payments and indirect costs such as temporary cover, productivity loss, and administrative time. Employers can connect the SMP calculation with the Statutory Sick Pay Calculator to model their total statutory liability across the workforce and hold adequate reserves for both maternity and sickness absence throughout the tax year.
Keeping Your SMP Calculation Accurate for 2026/27
The flat weekly rate and lower earnings limit change each tax year, so employers should use 2026/27 figures in the calculator. For the 2026/27 tax year, the flat weekly SMP rate is £194.32 per week, and the lower earnings limit is £129 per week. Applying the current-year rates keeps the SMP cost and the reclaim figure correct, which prevents errors in employee payments and payroll submissions to HMRC.
Employers must update their records and payroll systems at the start of each tax year to reflect the new statutory rates. These figures, set each year by the government, directly affect both the amount payable to employees and the reclaim calculation. Accurate 2026/27 rates support compliance with statutory obligations, protect employees' entitlements, and hold the correct cash flow forecasting for your business when budgeting for the 92% or 103% reclaim through PAYE submissions.