How Statutory Maternity Pay works
Statutory Maternity Pay (SMP) is paid by your employer for up to 39 weeks while you are on maternity leave.
Statutory Maternity Pay (SMP) is paid by your employer for up to 39 weeks while you are on maternity leave. For the first 6 weeks you get 90% of your average weekly earnings before tax, with no upper limit. For the next 33 weeks you get the standard weekly rate or 90% of your average weekly earnings, whichever is lower. The standard rate is £194.32 a week for 2026 to 2027. SMP is paid in the same way as wages, with tax and National Insurance taken off, so what reaches your bank account is lower than the gross figures here.
Statutory Maternity Leave is 52 weeks, made up of 26 weeks of Ordinary Maternity Leave and 26 weeks of Additional Maternity Leave. SMP covers only the first 39 weeks of that, and the last 13 weeks of leave are unpaid unless your employer's own scheme pays more.
Do you qualify? The qualifying week and relevant period
To get SMP you need to have worked for your employer continuously for at least 26 weeks continuing into the qualifying week, and your…
To get SMP you need to have worked for your employer continuously for at least 26 weeks continuing into the qualifying week, and your average weekly earnings must be at least the lower earnings limit that applies on the Saturday at the end of the qualifying week. The qualifying week is the 15th week before the week your baby is due, where a week runs from Sunday to Saturday. Your earnings are averaged over the relevant period, which is usually the 8 weeks up to the last normal payday on or before that Saturday. You also need to give your employer the correct notice and proof that you are pregnant.
| Figure | 2025 to 2026 | 2026 to 2027 |
|---|---|---|
| Standard weekly rate (weeks 7 to 39) | £187.18 | £194.32 |
| Lower earnings limit (weekly) | £125 | £129 |
| First 6 weeks | 90% of average weekly earnings | 90% of average weekly earnings |
When SMP can start and what happens if you do not qualify
SMP usually starts when you take your maternity leave, and leave can start as early as 11 weeks before the expected week of childbirth.
SMP usually starts when you take your maternity leave, and leave can start as early as 11 weeks before the expected week of childbirth. SMP begins automatically if you are off work with a pregnancy-related illness in the 4 weeks before the week the baby is due. If you do not meet the SMP conditions you may be able to claim Maternity Allowance from 26 weeks of pregnancy. It is also paid for up to 39 weeks, and applies to people who are employed but cannot get SMP, who are self-employed, or who have recently stopped working.
Holiday and other rights during maternity leave
While you are on Statutory Maternity Leave you keep your other employment rights, including building up (accruing) holiday.
While you are on Statutory Maternity Leave you keep your other employment rights, including building up (accruing) holiday. That means your statutory holiday keeps growing while you are away, and many people add it to the start or end of their leave. Use the UK holiday entitlement calculator to work out how much statutory holiday you have built up.
How this calculator works out your schedule
The calculator finds the Sunday to Saturday week your baby is due, counts back 15 weeks to the qualifying week, and checks the lower…
The calculator finds the Sunday to Saturday week your baby is due, counts back 15 weeks to the qualifying week, and checks the lower earnings limit that applies at the end of that week. It then builds 39 pay weeks starting on the date you enter: 90% of your average weekly earnings for the first 6, and the lower of the standard rate and 90% of your average weekly earnings for the remaining 33. The standard rate used for each week depends on the week's start date. Weeks starting from April 2027 are shown at the current rate and marked as estimates, because the 2027 to 2028 rate has not been announced.
FAQ
How much is Statutory Maternity Pay in 2026/27?
SMP is paid for up to 39 weeks. For the first 6 weeks it is 90% of your average weekly earnings before tax, with no upper limit. For the next 33 weeks it is £194.32 a week or 90% of your average weekly earnings, whichever is lower. The standard rate of £194.32 a week is the 2026 to 2027 figure. SMP is paid like wages, so tax and National Insurance are taken off.
Who qualifies for SMP?
You need to have worked for your employer continuously for at least 26 weeks continuing into the qualifying week, which is the 15th week before the week your baby is due. You also need average weekly earnings of at least the National Insurance lower earnings limit that applies at the end of the qualifying week, which is £129 a week for 2026 to 2027 (£125 for 2025 to 2026), and you must give your employer the correct notice and proof of pregnancy.
What is the qualifying week and the relevant period?
The qualifying week is the 15th week before the week the baby is due, counted as Sunday to Saturday weeks. The relevant period is usually the 8 weeks before it: it ends with the last normal payday on or before the Saturday of the qualifying week. Your average weekly earnings are worked out over the relevant period and include everything on which Class 1 National Insurance is due. The calculator shows the qualifying week dates and an approximate relevant period.
When can SMP start?
SMP usually starts when you take your maternity leave. The earliest leave can start is 11 weeks before the expected week of childbirth. SMP starts automatically if you are off work for a pregnancy-related illness in the 4 weeks before the week the baby is due. Tell the calculator the date your pay starts and it builds the 39-week schedule from there.
How are average weekly earnings worked out?
For weekly paid staff, add up all earnings paid in the relevant period and divide by 8. For monthly paid staff, divide by the number of months in the relevant period, multiply by 12 and divide by 52. Do not round to whole pence. You can enter your average directly, or let the calculator do the weekly or monthly sum.
What if I do not qualify for SMP?
You may be able to get Maternity Allowance instead. GOV.UK says Maternity Allowance is for people who are employed but cannot get SMP, who are self-employed, or who have recently stopped working, and it can be paid for up to 39 weeks. Check the Maternity Allowance page on GOV.UK for the amount and how to apply.
Does the SMP rate change during my leave?
Statutory rates are reviewed every April. The 2026 to 2027 rates apply from 5 April 2026, and the previous standard rate was £187.18 a week. This calculator uses £187.18 for pay weeks that start before 5 April 2026 and £194.32 after that. Weeks from April 2027 will be set at a new rate that has not been announced, so those weeks are marked as estimates.
Do I build up holiday while on maternity leave?
Yes. GOV.UK lists building up holiday as one of your employment rights while on Statutory Maternity Leave. Use the UK holiday entitlement calculator to see how much statutory holiday you accrue, and plan when to take it before or after your leave.
Sources
9 official sources
- GOV.UK: Statutory Maternity Pay: what you will get (90% for 6 weeks, then £194.32 or 90%, up to 39 weeks)
- GOV.UK: Maternity pay and leave: eligibility (26 weeks continuously employed, 15th week before the expected week of childbirth, lower earnings limit)
- GOV.UK: Rates and thresholds for employers 2026 to 2027 (lower earnings limit £129 a week)
- GOV.UK: Work out your employee's payments for Statutory Maternity Pay (qualifying week, relevant period, average weekly earnings; 2025 to 2026 figures 187.18 and £125)
- GOV.UK: Maternity benefits technical guidance (lower earnings limit current at the end of the qualifying week)
- GOV.UK: Statutory Maternity Pay and Leave employer guide: entitlement (earliest leave 11 weeks before the expected week of childbirth; up to 39 weeks of SMP)
- GOV.UK: Maternity leave employment rights (holiday keeps building up during leave)
- GOV.UK: Maternity Allowance
- nidirect: SMP and how it is worked out (Northern Ireland)
Figures checked against GOV.UK. Last verified: September 2026. The employer eligibility page on GOV.UK still showed the 2025 to 2026 earnings limit of £125 when checked; the 2026 to 2027 rates page shows £129.