Statutory Maternity Pay 2026/27: Rates and Examples

Statutory Maternity Pay (SMP) for 2026/27 is 90% of your average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of your average weekly earnings, whichever is lower, for the next 33 weeks. It lasts up to 39 weeks, and you pay tax and National Insurance on it like normal wages. To qualify you need average earnings of at least £129 a week and 26 weeks' continuous service with your employer by the qualifying week.

The rates here come from GOV.UK, checked on 16 October 2026. To estimate your own figure, enter your salary into the free maternity pay calculator.

Contents

1. SMP rates for 2026/27
2. Who qualifies for SMP
3. How average weekly earnings are worked out
4. Worked examples
5. How to claim SMP
6. Tax, pensions and enhanced pay
7. FAQs

SMP rates for 2026/27

PeriodWeekly SMPWeeks 1 to 690% of average weekly earnings (no cap)Weeks 7 to 39£194.32 or 90% of average weekly earnings, whichever is lowerWeeks 40 to 52No SMP (unpaid leave, unless your employer offers more)

The first 6 weeks have no upper limit, so higher earners get much more in that window. After that, most people drop to the flat £194.32 rate. Anyone earning under about £216 a week gets 90% of their pay throughout, because 90% of their earnings is below £194.32. The official wording is on the GOV.UK maternity pay page.

Who qualifies for SMP

You qualify for SMP if you:

• earn on average at least £129 a week (the lower earnings limit for 2026/27)
• give your employer the correct notice and proof of pregnancy
• have worked for your employer continuously for at least 26 weeks into the qualifying week, which is the 15th week before your due week

Maternity leave itself is different. Any employee can take up to 52 weeks of Statutory Maternity Leave, however long they have worked there. If you miss the SMP rules, your employer must give you form SMP1 within 7 days of deciding, and you may be able to claim Maternity Allowance instead.

How average weekly earnings are worked out

Your employer works out your average weekly earnings from the pay you received in a set 8-week window before the qualifying week. They count gross pay, including overtime and bonuses paid in that period, and divide by the number of weeks.

Because of this, a pay rise or bonus that lands inside the window can raise your first 6 weeks of SMP. A pay rise later on that would have counted can also be backdated into the calculation. If something looks wrong, ask your employer to show the figures.

Worked examples

These examples use the 2026/27 rates and gross figures, before tax and National Insurance.

Salary of £30,000

Average weekly earnings are about £576.92. Weeks 1 to 6 pay 90%, which is £519.23 a week, or £3,115.38 in total. Weeks 7 to 39 pay £194.32 a week, which is £6,412.56 over 33 weeks. Total SMP is about £9,527.94.

Salary of £50,000

Average weekly earnings are about £961.54. Weeks 1 to 6 pay £865.38 a week, or £5,192.31. The next 33 weeks still pay £194.32, so total SMP is about £11,604.87.

Part-time pay of £200 a week

90% is £180, which is under £194.32, so you get £180 a week for all 39 weeks. That is £7,020 in total.

Annual salaryWeeks 1-6 totalWeeks 7-39 totalTotal SMP£10,400£1,080.00£5,940.00£7,020.00£30,000£3,115.38£6,412.56£9,527.94£50,000£5,192.31£6,412.56£11,604.87

How to claim SMP

1. At least 15 weeks before your due date, tell your employer when the baby is due and when you want your leave to start.
2. Give at least 28 days' notice of the date you want SMP to start, in writing if they ask.
3. Provide proof of pregnancy within 21 days of your SMP start date: a letter from your doctor or midwife, or your MATB1 certificate.

Your employer must confirm within 28 days how much SMP you will get and when it starts and stops. The full steps are on GOV.UK's how to claim page.

Tax, pensions and enhanced pay

SMP is paid through payroll, so income tax and National Insurance come off it. Many people pay less tax over the year because their income falls. Pension contributions usually continue during paid leave.

Some employers pay enhanced maternity pay, such as full pay for several months. Check your contract or staff handbook. If you plan to share leave with a partner, Shared Parental Pay is paid at the same £194.32 or 90% rate. You can see your normal take-home pay with the take-home pay calculator to compare.

Frequently asked questions

How much is Statutory Maternity Pay in 2026/27?

90% of your average weekly earnings for 6 weeks, then £194.32 a week or 90% of your earnings, whichever is lower, for 33 weeks.

How long is SMP paid for?

Up to 39 weeks. You can take up to 52 weeks of maternity leave, but the last 13 weeks are unpaid unless your employer pays more.

What is the minimum I must earn to get SMP?

At least £129 a week on average in 2026/27, measured over the relevant 8-week period.

Is SMP taxed?

Yes. SMP is paid like wages, so income tax and National Insurance are deducted.

Can I get SMP if I am self-employed?

No. Self-employed people cannot get SMP, but they may be able to claim Maternity Allowance.

What if I have not worked 26 weeks for my employer?

You can still take maternity leave, but you will not get SMP. Your employer must give you form SMP1, and you may qualify for Maternity Allowance.

When does SMP start?

Usually on the day your maternity leave starts. It starts automatically if you are off with a pregnancy-related illness in the 4 weeks before your due week.

Last checked: 16 October 2026. Rules and dates can change, so confirm anything important with the official source linked above.