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United Kingdom Statutory Maternity Pay Calculator

Source: https://www.gov.uk/maternity-pay-leave/pay

Statutory maternity pay calculator
Result
Weeks 1–6 (90% of average weekly earnings, uncapped)£360.00/week
Weeks 7–39 (lower of £194.32 or 90%)£194.32/week
Total statutory maternity pay (39 weeks)£8,572.56

Informational — statutory minimum only; contractual/enhanced maternity pay may apply and is not calculated here. Standard rate: £194.32/week (effective 2026-04-06, source: gov.uk). If not eligible for SMP, you may qualify for Maternity Allowance instead. This is not legal advice.

Managing this situation?

An employee is going on maternity leave

Maternity Process Pack

Estimate Statutory Maternity Pay from an employee's average weekly earnings and length of service. SMP runs for up to 39 weeks: the first 6 weeks at 90% of average weekly earnings, then the lower of the standard weekly rate or 90% of earnings.

Key figures
  • Total duration: Up to 39 weeks (6 + 33).
  • First 6 weeks: 90% of average weekly earnings (no cap).
  • Remaining 33 weeks: The lower of £194.32 or 90% of earnings.
  • Eligibility: At least 26 weeks' continuous employment into the qualifying week (15th week before the due date), and average weekly earnings ≥ the Lower Earnings Limit £129.
Frequently asked questions
How much is Statutory Maternity Pay?
First 6 weeks: 90% of average weekly earnings. Next 33 weeks: the lower of £194.32 or 90% of average weekly earnings — up to 39 weeks total.
How long is SMP paid?
Up to 39 weeks.
Who qualifies for SMP?
An employee with at least 26 weeks' continuous employment into the qualifying week (15th week before the due date), average weekly earnings at or above the Lower Earnings Limit (£129), who gives correct notice and evidence (form MATB1).
How are the first six weeks worked out?
At 90% of average weekly earnings, with no cap — so higher earners receive more during this period.
What if someone doesn't qualify for SMP?
The employer issues form SMP1; the employee may be able to claim Maternity Allowance from the DWP.
Is SMP taxed?
Yes — SMP is treated like normal wages, with Income Tax and National Insurance deducted.
Can an employer reclaim SMP?
Usually yes — most SMP is reclaimable from HMRC, and smaller employers can reclaim a higher amount under Small Employers' Relief. Check the current HMRC rate.
Sources

Figures sourced from GOV.UK · effective 6 April 2026.

GOV.UK — Maternity pay and leave

This calculator gives a general estimate based on current published rates for England, Wales and Northern Ireland. It is not tax or legal advice, and it does not cover every personal circumstance. Rates and thresholds change — always check the current position on GOV.UK before relying on a figure. For advice on your specific situation, consult a qualified professional.

Explore the Maternity Process PackLearn more: How much is Statutory Maternity Pay?