How much is Statutory Maternity Pay in 2026/27?
Statutory Maternity Pay (SMP) is paid for up to 39 weeks. For the first 6 weeks you get 90% of your average weekly earnings (AWE) before tax. For the remaining 33 weeks you get £194.32 a week, or 90% of your AWE if that is lower.
Who can get SMP?
To qualify you must be an employee, earn on average at least £129 a week (the Lower Earnings Limit) and have worked for your employer continuously for at least 26 weeks into the "qualifying week", which is the 15th week before the expected week of childbirth. You also need to give the correct notice and proof of pregnancy, usually a MATB1 form.
If you don't qualify, your employer must give you form SMP1 explaining why. You may then be able to claim Maternity Allowance from Jobcentre Plus.
How average weekly earnings are worked out
Your employer usually takes your gross earnings in the 8 weeks (or at least 8 weeks for monthly pay) up to and including the last payday before the end of the qualifying week, and divides by the number of weeks. Pay rises backdated into that period count, so a pay rise can increase your SMP.
Worked example
Average weekly earnings of £500: weeks 1–6 pay 90% = £450 a week (£2,700). Weeks 7–39 pay £194.32 a week (£6,412.56). Total SMP before tax: £9,112.56.
SMP is paid the same way as your wages, and tax and National Insurance are deducted. Many employers offer enhanced maternity pay on top, so check your contract. Shared Parental Pay (ShPP) is also £194.32 a week or 90% of AWE, whichever is lower. To plan the dates of your leave, try the working days calculator.
Frequently asked questions
How much is maternity pay per week in 2026?
£194.32 a week (or 90% of your average earnings if lower) for weeks 7 to 39. The first 6 weeks pay 90% of your average earnings.
What is the minimum earnings to get SMP?
You must earn on average at least £129 a week before tax.
Is maternity pay taxed?
Yes. SMP is paid through payroll, and Income Tax and National Insurance are deducted like normal pay.
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.
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Sources
- GOV.UK – Maternity pay and leave: pay
- GOV.UK – Maternity pay and leave: eligibility
- GOV.UK – Maternity planner
- GOV.UK – Maternity Allowance
Disclaimer: This calculator gives an estimate using official 2026/27 rates published on GOV.UK and devolved government sites (checked October 2026). It is not financial, tax or legal advice and may not cover every situation. Always check with the official source, HMRC, your lender or a qualified adviser before making decisions.