Maternity Pay Calculator (UK SMP)
Updated August 2026 · Free · No sign-up
Calculate UK Statutory Maternity Pay (SMP): 90% of your average weekly earnings for 6 weeks, then the standard rate for 33 weeks — with eligibility rules, key dates, and how enhanced maternity schemes compare.
Quick answer: SMP = 6 weeks at 90% of average weekly earnings, then 33 weeks at the standard rate (about £187.18/week — check gov.uk, it changes each April) or 90% of AWE if lower — 39 paid weeks of a 52-week leave entitlement. Eligibility: 26 weeks of service by the qualifying week and average earnings at or above the Lower Earnings Limit.
How SMP Is Structured
Statutory Maternity Pay runs for 39 weeks in two phases:
- Weeks 1-6: 90% of your average weekly earnings (AWE) — uncapped.
- Weeks 7-39: the standard rate (revised each April, ~£187.18) or 90% of AWE, whichever is lower.
Maternity leave is 52 weeks (26 ordinary + 26 additional) — the final 13 are unpaid unless your employer's scheme says otherwise. AWE is measured over the ~8 weeks before the qualifying week (the 15th week before your due date), which makes that window's payslips unusually important — a bonus landing in it raises all 39 weeks' 90% phase and possibly the standard-rate phase too.
Worked Examples
Example 1 — typical salary. AWE £600: 6 × £540 (90%) = £3,240, then 33 × £187.18 = £6,177 → £9,417 over 39 weeks. Against her normal £23,400 for those weeks, the gap explains why enhanced schemes matter.
Example 2 — lower earner. AWE £190: 90% = £171 — below the standard rate, so all 39 weeks pay £171 (the lower of the two).
Example 3 — bonus in the window. AWE £600 base, but a £2,000 bonus in the calculation window lifts AWE to £850: the 6-week phase becomes £765/week (+£1,350 total). Timing genuinely pays.
Eligibility and Key Dates
| Item | Rule |
|---|---|
| Service | 26 weeks continuous employment by the qualifying week (15th week before due date) — in practice, employed before you conceived |
| Earnings | AWE at or above the Lower Earnings Limit (~£125/week) |
| Notice | Tell your employer by the 15th week before the due date; MATB1 certificate from week 20 |
| Earliest start | 11 weeks before the due week (automatic if pregnancy-related sickness occurs in the final 4 weeks) |
| Not eligible? | Maternity Allowance (via DWP) covers the self-employed and short-service employees — up to the same standard rate for 39 weeks |
SMP vs Enhanced Maternity Schemes
Many employers pay above the floor — common patterns: 13-26 weeks full pay, then SMP; or full pay periods followed by half pay + SMP. Two contract clauses to read before planning: repayment conditions (enhanced pay sometimes must be repaid if you don't return for 3-12 months — SMP itself is never repayable) and what "pay" includes (pension contributions during leave continue on normal salary during paid leave — a significant hidden benefit). Public-sector and large-employer schemes are usually published; if yours isn't, HR must tell you.
Money Mechanics During Leave
- Paid like salary: SMP arrives through payroll, taxed and NI'd normally.
- Holiday keeps accruing all 52 weeks — full statutory entitlement (calculator) builds while you're away and is commonly taken as paid weeks tacked onto the leave.
- Pension: during paid leave, employer contributions continue based on pre-leave salary; yours are based on actual (lower) pay — a quietly good deal.
- KIT days: up to 10 Keeping-in-Touch days can be worked without ending SMP — pay for them is whatever you agree (often full daily rate).
- Salary sacrifice: SMP cannot be sacrificed — childcare/pension sacrifice arrangements pause or shift to employer cost during the SMP period.
Partners and Sharing
Paternity pay: 2 weeks at the same standard rate. Shared Parental Leave (SPL): the mother can convert untaken maternity leave/pay into shared leave — up to 50 weeks of leave and 37 of pay split between partners, taken in blocks. SPL pays the standard rate throughout (no 90% phase for the converted weeks), so the optimal pattern usually keeps the mother's first 6 weeks intact. Planning the family budget across the leave? Map the reduced-income months with the pro rata calculator for any phased return.
Returning (or Not)
Rights on return: the same job after ordinary leave (26 weeks); a suitable alternative on no-worse terms after additional leave. Flexible-working requests are a day-one right — a refused request needs one of the statutory business reasons in writing. If redundancy strikes during maternity leave, you have priority right to suitable alternative vacancies (protection now extending to 18 months post-birth) — redundancy maths in the redundancy pay calculator. Not returning at all? SMP is yours regardless; only contractual enhanced pay can carry repayment strings.
Frequently Asked Questions
How much is Statutory Maternity Pay?
Six weeks at 90% of your average weekly earnings, then 33 weeks at the standard rate (~£187.18, revised each April) or 90% of AWE if that is lower — 39 paid weeks total.
How long is maternity pay vs maternity leave?
Pay runs 39 weeks; leave runs 52. The final 13 weeks are unpaid unless an enhanced employer scheme covers them.
Who qualifies for SMP?
Employees with 26 weeks of continuous service by the 15th week before the due date and average weekly earnings at or above the Lower Earnings Limit. Others may claim Maternity Allowance instead.
How are average weekly earnings calculated for SMP?
Gross earnings over roughly the 8 weeks before the qualifying week — including overtime, commission, and any bonus paid in that window, which raises the 90% phase.
Is SMP taxable?
Yes — it is paid through payroll with normal tax and National Insurance deductions.
When can maternity leave start?
Any time from 11 weeks before the due week — or automatically if you are off with pregnancy-related sickness in the 4 weeks before it, or from the birth if earlier.
Do I have to repay SMP if I don't return to work?
No — SMP is never repayable. Enhanced contractual maternity pay can carry repayment conditions tied to returning; read the scheme before relying on it.
What are KIT days?
Up to 10 Keeping-in-Touch days you may work during leave without losing SMP — pay for them is agreed with the employer, often a full day's rate.
Does holiday accrue during maternity leave?
Yes — the full 52 weeks accrue statutory holiday, typically taken as paid leave immediately before or after the maternity period.
What is Maternity Allowance?
The DWP alternative for those ineligible for SMP (self-employed, short service): up to the same standard weekly rate for 39 weeks, claimed directly rather than via an employer.
✓ Formula verified • Last updated: August 20, 2026