Calculate UK Statutory Maternity Pay (SMP) for 2026-27 with eligibility check
This calculator provides estimates based on 2026-27 SMP and Maternity Allowance rates. Your actual entitlement depends on your employment contract and employer policies. Contact HMRC or your employer for definitive figures.
Statutory Maternity Pay (SMP) is a UK government benefit paid to eligible employees during maternity leave. Understanding your entitlement before going on leave helps you plan your finances and know what to expect from your employer. SMP is paid for up to 39 weeks, with the first 6 weeks at a higher rate and the remaining 33 weeks at a flat rate or percentage of earnings, whichever is lower. For the 2026-27 tax year, SMP is structured as follows: the first 6 weeks are paid at 90% of your average weekly earnings (AWE) with no upper cap. Weeks 7 to 39 are paid at the lower of 90% of your AWE or GBP 194.32 per week. This means higher earners receive the flat rate for weeks 7-39, while lower earners receive 90% of their AWE throughout. If you do not qualify for SMP, you may be eligible for Maternity Allowance (MA), which is paid at GBP 184.03 per week (or 90% of AWE if lower) for 39 weeks. This calculator checks your eligibility and automatically shows the appropriate benefit calculation.
To use the maternity pay calculator: 1. Enter your average weekly earnings (AWE). This is calculated from your earnings over the 8-week reference period ending with the qualifying week. Your employer can confirm this figure. If unsure, divide your monthly gross salary by 4.33. 2. Enter the number of weeks you have been employed by your current employer by the qualifying week. The qualifying week is 15 weeks before your baby's due date. You need at least 26 weeks of continuous employment to qualify for SMP. 3. Enter your baby's due date. This is used to calculate the qualifying week and the earliest date your SMP can start (11 weeks before the due date). 4. Review the results. If eligible for SMP, you will see weekly and monthly payment amounts for both the higher-rate period (first 6 weeks) and the lower-rate period (weeks 7-39), plus the total SMP for the full 39-week period. 5. If not eligible for SMP, the calculator shows your potential Maternity Allowance instead.
SMP Eligibility Requirements (2026-27): - At least 26 weeks continuous employment by the qualifying week - Average weekly earnings of at least GBP 129 (Lower Earnings Limit) - The qualifying week is 15 weeks before the due date SMP Calculation: First 6 weeks: Weekly Pay = AWE x 90% Weeks 7-39: Weekly Pay = lower of (AWE x 90%) or GBP 194.32 Total SMP = (Weekly Pay for first 6 weeks x 6) + (Weekly Pay for weeks 7-39 x 33) Monthly equivalent = Weekly Pay x 52 / 12 Maternity Allowance (if not eligible for SMP): Weekly MA = lower of (AWE x 90%) or GBP 184.03 Total MA = Weekly MA x 39 Example for AWE of GBP 500: First 6 weeks: GBP 500 x 0.9 = GBP 450/week Weeks 7-39: lower of GBP 450 or GBP 194.32 = GBP 194.32/week Total SMP: (GBP 450 x 6) + (GBP 194.32 x 33) = GBP 2,700 + GBP 6,412.56 = GBP 9,112.56
Inputs: AWE: GBP 500, Weeks employed: 52, Due date: 1 January 2027
Inputs: AWE: GBP 180, Weeks employed: 52, Due date: 1 January 2027
Inputs: AWE: GBP 500, Weeks employed: 20, Due date: 1 January 2027
SMP is paid through your employer in the same way as your normal wages, with tax and National Insurance deducted. Your employer can reclaim most or all of the SMP from HMRC, so the cost to your employer is minimal. Many employers also offer enhanced maternity pay above SMP as part of their benefits package; check your employment contract. Remember that you are entitled to 52 weeks of maternity leave regardless of SMP. SMP covers the first 39 weeks; the remaining 13 weeks are unpaid unless your employer offers enhanced pay. You can also share some of your leave and pay with your partner through Shared Parental Leave. If you are planning your finances during maternity leave, our Take Home Pay Calculator can help you understand your reduced income, the PAYE Calculator shows how tax is calculated on SMP, and the Child Benefit Tax Calculator helps you check whether child benefit is affected by your household income. The SSP Calculator covers sick pay entitlements if you need time off for pregnancy-related illness before your maternity leave starts.