How is statutory maternity pay calculated in the UK?

SMP is paid for 39 weeks: the first 6 weeks at 90% of your average weekly earnings (AWE) with no cap, then 33 weeks at the lower of £184.03 per week or 90% of your AWE. The remaining 13 weeks of the 52-week leave entitlement are unpaid.

Who qualifies for statutory maternity pay?

You qualify if you've been continuously employed by the same employer for at least 26 weeks into the 15th week before your due date, and you earn at least £123 per week on average. You must also give your employer at least 28 days' notice.

Is maternity pay taxable in the UK?

Yes, statutory maternity pay is treated as earnings and is subject to income tax and National Insurance contributions in the normal way, just like your regular salary.

When does maternity pay start?

The earliest SMP can start is 11 weeks before your expected due date. You choose when to start, but it will automatically trigger if you're off work due to a pregnancy-related illness in the 4 weeks before your due date.

Can I get maternity pay from more than one employer?

Yes, if you have multiple jobs, you can claim SMP from each employer where you meet the qualifying conditions. Each employer pays you separately.

What if I earn less than £184.03 per week?

If your average weekly earnings are below £184.03, you'll receive 90% of your AWE for all 39 weeks. This means your pay rate stays the same throughout the paid period.

What is the difference between maternity pay and maternity allowance?

Statutory Maternity Pay (SMP) is paid by your employer if you qualify. Maternity Allowance (MA) is claimed from the government if you don't qualify for SMP, for example, if you're self-employed or recently changed jobs.

How long is statutory maternity pay in the UK?

SMP is paid for up to 39 weeks. The first 6 weeks are at 90 percent of your average weekly earnings (no cap). The remaining 33 weeks are at the flat rate of 184.03 pounds or 90 percent of earnings, whichever is lower.

What is the minimum qualifying earnings for SMP?

You must earn at least 123 pounds per week on average (before tax) in the 8 weeks before the qualifying week (15th week before your due date) to qualify for SMP.

Can I start maternity leave before my due date?

Yes. The earliest you can start maternity leave is 11 weeks before your expected due date. If your baby arrives early, maternity leave starts automatically on the day after birth.

What if I do not qualify for SMP?

If you do not meet SMP eligibility (for example due to earnings or continuity requirements), you may be able to claim Maternity Allowance through Jobcentre Plus. Use this calculator as a planning estimate and confirm your route with GOV.UK guidance.

Last updated: 28.03.2026

UK · Employment Rights Act 1996

UK Statutory Maternity Pay Calculator 2026

Calculate your statutory maternity pay (SMP) instantly from average weekly earnings, eligibility rules, and 2026 UK statutory thresholds.

This calculator provides estimates based on statutory minimums only and does not constitute legal or financial advice. Your employer or contractual maternity package may offer enhanced pay above the statutory minimum. Always consult your employer's HR department or a qualified advisor.

Calculate Your Maternity PayUpdates instantly

Enter your average weekly earnings before tax. SMP is paid for 39 weeks out of 52 weeks' leave.

Example: £600/week average earnings

£9,313estimated total SMP over 39 weeks

£540/wk (weeks 1-6)£184.03/wk (weeks 7-39)

Enter your weekly earnings above for a precise calculation.

SMP Eligibility Checklist (Long-Tail: Who Qualifies for Maternity Pay?)

Use this quick checklist before relying on a maternity pay estimate:

You were employed continuously for at least 26 weeks into the qualifying week.
Your average weekly earnings are at least the Lower Earnings Limit (currently £123).
You gave your employer the required notice and proof of pregnancy (usually MATB1).

If one of these is missing, you may still qualify for Maternity Allowance. For related planning tools, see UK Holiday Entitlement Calculator and UK Notice Period Calculator.

Example: SMP Calculation for £500 Average Weekly Earnings

Illustrative SMP example:

Weeks 1-6: 90% of £500 = £450/week
Weeks 7-39: lower of £184.03 or 90% of £500, so £184.03/week

Total SMP (39 weeks) is approximately £8,772.99 before tax and National Insurance.