UK Maternity Pay Calculator

To qualify for SMP you need at least 26 weeks of continuous employment with the same employer by the "qualifying week" (the 15th week before your baby is due), and average weekly earnings of at least £129 (the Lower Earnings Limit) in the 8 weeks ending with the qualifying week. You must also give your employer the correct notice and provide proof of pregnancy, usually a MATB1 certificate from your midwife or GP.

SMP is paid for up to 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings, with no upper cap, so higher earners get a genuinely higher amount in this period. The remaining 33 weeks are paid at whichever is lower: the flat statutory rate of £194.32 per week (2026/27, from 6 April 2026), or 90% of your average weekly earnings. For most employees earning above roughly £216 a week, the flat rate applies for weeks 7 to 39 because 90% of their earnings is higher than the flat rate.

Statutory Maternity Leave runs for up to 52 weeks in total, but SMP only covers the first 39 of those weeks. The final 13 weeks of leave are unpaid unless your employer chooses to offer enhanced or contractual maternity pay on top of the statutory minimum. You can take the full 52 weeks of leave regardless of whether you qualify for SMP for all of it.

Yes. SMP is treated as ordinary earnings for tax purposes, so it is subject to Income Tax and employee National Insurance in exactly the same way as your normal salary, deducted through PAYE by your employer. This is different from statutory redundancy pay, where the first £30,000 is tax-free. This calculator shows both the gross SMP figure and an approximate net figure after tax and National Insurance.

SMP is the legal minimum every eligible employee is entitled to, set by government formula. Many employers, particularly larger companies, offer enhanced or contractual maternity pay on top, such as full pay for a number of months or an extended paid period beyond 39 weeks. Enhanced schemes vary entirely by employer and are usually set out in your contract or staff handbook, so check your own company policy alongside this statutory calculation.

If you don't meet the continuous employment or minimum earnings rules for SMP, you may still be able to claim Maternity Allowance from the Department for Work and Pensions (DWP) instead. Maternity Allowance has its own, slightly different eligibility rules based on your work and earnings history over the 66 weeks before your baby is due, and is paid directly by the DWP rather than through your employer's payroll. This calculator covers SMP only; check gov.uk for Maternity Allowance rates and eligibility.

Statutory Paternity Pay is paid for up to 2 weeks at the same flat weekly rate used for weeks 7 to 39 of SMP (or 90% of average weekly earnings if lower), and Shared Parental Pay lets eligible parents split the balance of maternity leave and pay between them after the initial weeks. Both have their own separate eligibility rules and are not calculated by this tool, which focuses specifically on Statutory Maternity Pay.

No. SMP is paid by an employer through PAYE, so self-employed people are not eligible for it regardless of their earnings or National Insurance record. Self-employed women may instead be able to claim Maternity Allowance from the DWP, based on their Class 2 National Insurance contributions, though usually at a different rate and under different rules than SMP.

No. If you meet the continuous employment and earnings rules, SMP is a legal entitlement and your employer cannot refuse to pay it or pay you less than the statutory formula produces. If your employer disputes your eligibility or the amount, you can ask HM Revenue and Customs (HMRC) to make a formal decision, and ACAS offers free, independent advice on maternity rights disputes.

It's based on your actual gross earnings in the 8 weeks ending with the qualifying week, divided to give a weekly average, not your headline annual salary. For most salaried employees with a stable monthly pay this comes out very close to annual salary divided by 52, which is what this calculator uses as a simple estimate if you don't know your exact average weekly earnings figure.