How it works
What is Statutory Maternity Pay?
Statutory Maternity Pay (SMP) is the minimum amount your employer must pay you while you are on maternity leave in the UK. It is a government-set minimum — many employers offer enhanced ("contractual") maternity pay on top, which you should check in your contract or staff handbook.
SMP is paid by your employer and then reclaimed from HMRC. It is taxable income and counts for National Insurance purposes. Your employer can recover 92% of SMP from HMRC; small employers (whose total NI contributions are £45,000 or less per year) can reclaim 103% under the Small Employers' Relief scheme — meaning the government effectively pays the lot plus a 3% handling fee.
SMP runs for up to 39 weeks. You are not obliged to take the full 39 weeks, and you can choose to take Shared Parental Leave instead — splitting remaining leave with a partner who is eligible.
Maternity leave itself (OML and AML combined) lasts up to 52 weeks. SMP only covers the first 39 weeks; the final 13 weeks of leave are unpaid unless your employer offers enhanced terms.
SMP rates and duration 2026/27
The SMP structure for 2026/27 has two distinct phases based on your Average Weekly Earnings (AWE), calculated from the 8 weeks' payslips leading up to the 15th week before your due date (the "qualifying week").
Phase 1 (weeks 1–6): 90% of AWE — no upper cap. This rewards higher earners in the early weeks.
Phase 2 (weeks 7–39): the lower of 90% AWE or the flat rate of £184.03/week. Most employees earning above ~£204.48/week gross will be at the flat rate for this phase.
SMP is paid on your normal pay cycle (weekly or monthly). You can start maternity leave up to 11 weeks before your due date, and leave starts automatically if you are off sick with a pregnancy-related illness in the 4 weeks before your due date.
| AWE (gross/week) | Phase 1 (6 wks × 90%) | Phase 2 (33 wks × lower of flat/90%) | Total SMP (39 wks) |
|---|---|---|---|
| £200 | £1,080 | £180/wk (90%) × 33 = £5,940 | £7,020 |
| £300 | £1,620 | £184.03/wk (flat) × 33 = £6,073 | £7,693 |
| £400 | £2,160 | £184.03/wk (flat) × 33 = £6,073 | £8,233 |
| £500 | £2,700 | £184.03/wk (flat) × 33 = £6,073 | £8,773 |
| £800 | £4,320 | £184.03/wk (flat) × 33 = £6,073 | £10,393 |
How to qualify for SMP
You must meet three conditions to qualify for Statutory Maternity Pay:
1. Length of service: you must have worked for your employer continuously for at least 26 weeks ending in the 15th week before your baby is due. This is called the "qualifying week." A week counts even if you worked just one day.
2. Minimum earnings: your average weekly earnings in the 8 weeks up to and including the qualifying week must be at least £123 (the Lower Earnings Limit for 2026/27). This is earnings before deductions.
3. Employment at qualifying week: you must still be employed in the qualifying week. Being made redundant before the qualifying week can disqualify you from SMP (though you may then qualify for Maternity Allowance instead).
You must inform your employer in writing of your intention to take maternity leave and the expected week of childbirth at least 28 days before your leave start date, or as soon as reasonably practicable.
SMP eligibility checklist
- 26+ weeks continuous employment up to the qualifying week (15th week before due date)
- Average weekly earnings ≥ £123 (Lower Earnings Limit 2026/27)
- Still employed in the qualifying week
- Gave employer written notice with MAT B1 form (usually provided by midwife at ~20 weeks)
- Leave must start no earlier than 11 weeks before due date
How to calculate your SMP
To calculate SMP yourself, you need your Average Weekly Earnings (AWE): total gross pay in the 8 weeks immediately before the qualifying week, divided by 8.
Example: total gross pay over 8 weeks = £4,000. AWE = £4,000 ÷ 8 = £500/week.
Phase 1 (weeks 1–6): 90% × £500 = £450/week. Total phase 1 = £450 × 6 = £2,700.
Phase 2 (weeks 7–39): flat rate £184.03/week (since 90% × £500 = £450 > £184.03, flat rate applies). Total phase 2 = £184.03 × 33 = £6,073.
Total SMP = £2,700 + £6,073 = £8,773 over 39 weeks (before tax and NI deductions).
If you are paid monthly, the 8-week average is calculated differently: take the last 2 monthly payslips before the qualifying week, divide by 2, then multiply by 12 and divide by 52 to get the weekly figure.
Maternity Allowance — if you do not qualify for SMP
Maternity Allowance (MA) is paid directly by the Department for Work and Pensions (DWP) and is available to women who do not qualify for SMP — typically the self-employed, those who recently changed jobs, or those who earn below the Lower Earnings Limit.
The standard MA rate for 2026/27 is £184.03/week (the same as the SMP flat rate) for up to 39 weeks, or 90% of AWE if that is lower. You must have been employed or self-employed for at least 26 of the 66 weeks before your due date and earned on average at least £30/week in at least 13 of those weeks.
Self-employed women paying Class 2 NI contributions (£3.45/week for 2026/27) qualify for Maternity Allowance at the full £184.03/week rate — a significant benefit for the self-employed.
You can also receive MA if you are an unpaid worker in your spouse's or civil partner's business, provided you meet the earning test.
Claim Maternity Allowance using form MA1, available from GOV.UK or Jobcentre Plus. You can claim from 26 weeks pregnant.
Enhanced maternity pay and what to expect from employers
SMP is a statutory floor, not a ceiling. Many employers — particularly larger organisations, public sector bodies, and those competing for talent — offer enhanced contractual maternity pay. Common enhancements include full pay for the first 4–12 weeks, or 50% pay for an extended period.
Keeping-in-Touch (KIT) days: you can work up to 10 KIT days during your SMP period without losing your SMP entitlement. These must be agreed with your employer and are paid at your normal day rate (or SMP, whichever is higher, in practice often negotiated as your full day rate).
Your employer cannot force you to work KIT days. They are entirely voluntary and must be agreed in advance. KIT days are popular for attending key meetings, training, or keeping connected with your role ahead of return.
If you are due a pay rise during maternity leave, your SMP must be recalculated if the pay rise is backdated to before the end of the SMP qualifying period. HMRC requires this even if the increase was not known at the time SMP was calculated.
Statutory Paternity Pay (SPP) — for eligible partners — is paid at £184.03/week (or 90% of AWE if lower) for 2 weeks. Partners can take 1 or 2 weeks, but not half-weeks or separate weeks.