UK Maternity Pay Calculator 2026/27: SMP

How UK Statutory Maternity Pay (SMP) works in 2026/27

Statutory Maternity Pay is the UK's mandatory employer-paid pay for qualifying pregnant employees during their first 39 weeks of maternity leave. Statutory floor; many employers offer enhanced "occupational" maternity pay above this baseline.

Three pay phases over 52 weeks of maternity leave:

1. Weeks 1-6: 90% of your average weekly earnings (NO cap). For high earners this is the biggest chunk.
2. Weeks 7-39: the LOWER of 90% of average weekly earnings, OR the statutory weekly rate (£194.32/week in 2026/27).
3. Weeks 40-52: UNPAID maternity leave (your job protected, no pay).

For 2025/26 the statutory rate was £187.18/week. For 2024/25 it was £184.03/week. The rate is uprated each April using CPI September

• government uplift.

Eligibility - the four-test rule

ALL FOUR conditions must be met (Section 164 SSCBA 1992 + Statutory Maternity Pay (General) Regulations 1986):

1. Continuous employment with same employer for at least 26 weeks ending with the 15th week before your baby's due date (the "qualifying week").
2. Average weekly earnings (AWE) above the Lower Earnings Limit (£125/week for 2026/27, was £123 prior year).
3. Still pregnant (or recently given birth) at start of 11th week before due date - i.e., not too early.
4. Correct notice to employer - at least 28 days' written notice of intention to take maternity leave.

Workers who fail eligibility may instead claim Maternity Allowance (MA) via Jobcentre Plus - different scheme for self-employed + workers under 26-week service.

Average Weekly Earnings (AWE) calculation

HMRC calculates AWE from the 8 weeks of gross pay immediately before your "qualifying week" (the 15th week before your baby's due date). All gross pay items in this period count - basic salary, overtime, bonus, commission, statutory pay received.

Critical timing warning: if you salary-sacrifice or reduce working hours shortly before the qualifying week, your AWE (and therefore SMP) drops permanently for the full 39 weeks. Plan ahead:

• Sacrifice for pension contribution? Pause sacrifice 8+ weeks before the qualifying week to preserve AWE.
• Bonus typically paid Q1 calendar year + due date in Q3/Q4? The bonus may NOT fall in your AWE window - timing matters.
• Statutory Sick Pay during AWE window? SSP is treated as earnings for AWE purposes - doesn't reduce AWE significantly.

The AWE rule means an employee earning £40k who salary-sacrifices £5k into pension across the AWE window may receive 9-week SMP based on £35k AWE rather than £40k - costing ~£500 in lost SMP over 39 weeks.

SMP vs Maternity Allowance (MA) - which applies?

SMP - eligible employee with 26+ weeks continuous service. Paid by employer (who recovers 92-103% from HMRC). Maximum 39 weeks. Tax + NI on SMP via PAYE.

Maternity Allowance - self-employed OR employee failing 26-week service test. Paid by DWP via Jobcentre Plus. Same £194.32/week rate 2026/27 but NO 90% first-6-weeks phase - flat rate throughout. Maximum 39 weeks. Different qualifying conditions (26 of 66 weeks earnings above MA threshold £30/week average).

Test the right scheme:

Tax + NI treatment of SMP

SMP is taxable income subject to Income Tax + employee Class 1 NI under PAYE - same as normal pay. Employer continues to deduct PAYE. Some implications:

• Personal Allowance impact: a year of SMP at statutory rate (~£7,580 total) plus partial-year normal pay may keep you below PA - making it the best year ever to crystallise Capital Gains Tax (CGT) gains (you're a basic-rate taxpayer with 18% CGT rate).
• Marriage Allowance: if income drops below £12,570 during SMP year, consider claiming MA to transfer £1,260 PA to higher-earning spouse.
• Higher-rate transition: SMP plus partial-year pay may keep total income below £50,270 - one-off year to harvest tax-advantaged actions.
• Pension contributions: continue if affordable. Each £80 net pension contribution gets £20 basic-rate top-up + 20% higher-rate claim if applicable. Effective when income is unusual.

Employer recovery from HMRC

Employer recovery of SMP cost (Section 7 SSCBA 1992 + 2002 Regulations):

• Standard recovery: 92% of SMP paid. Employer keeps 8% to cover admin cost.
• Small Employers' Relief (SER): 100% recovery + 3% compensation = 103%. Available if employer's Class 1 NIC liability was ≤£45,000 in the previous tax year.
• Recovery mechanism: deducted from employer's monthly PAYE + NICs liability via FPS / EPS submission. Cash neutral within 3-6 months of SMP paid.

Keeping In Touch (KIT) days

Up to 10 days during maternity leave when you work (Section 13 + 14 SMPRR 2002). Doesn't end SMP, doesn't end maternity leave. Paid at your normal contractual day rate by agreement with employer (typically day's pay or pro-rata salary, additional to SMP that day).

KIT days are popular for:

• Important meetings
• Year-end performance reviews
• Sales pitches you led
• Maintaining team relationships

Both parties must agree - employee not obliged to do KIT days, employer not obliged to offer them.

Worked examples for 2026/27

Example 1 - £35,000 salary, no enhancement:

• AWE = £673/week
• Weeks 1-6: 90% × £673 = £606/week × 6 = £3,634 gross
• Weeks 7-39: min(£606, £194.32) = £194.32 × 33 = £6,413 gross
• Total 39-week SMP: ~£10,047 gross
• After tax (within PA): ~£10,047 net (no IT, minimal NI)

Example 2 - £80,000 salary, statutory only:

• AWE = £1,538/week
• Weeks 1-6: 90% × £1,538 = £1,384/week × 6 = £8,308 gross
• Weeks 7-39: £194.32 × 33 = £6,413 gross
• Total 39-week SMP: ~£14,721 gross
• After tax (likely basic-rate this year): ~£13,500 net

Example 3 - £80,000 salary with full-rate enhanced maternity policy:

• Employer enhances to 6 months full pay then SMP
• Weeks 1-26: £80,000 × (26/52) = £40,000 full pay
• Weeks 27-39: £194.32 × 13 = £2,526
• Total: ~£42,526 gross over 39 weeks
• Top-up worth ~£28,000+ over baseline SMP

Common pitfalls

1. Salary sacrifice in AWE window - cuts SMP permanently. Pause sacrifice 8 weeks before qualifying week.
2. Bonus timing - schedule outside AWE window if employer flexible.
3. Resigning during SMP - SMP CONTINUES if you resign during maternity (Section 165 SSCBA 1992). Employer cannot stop SMP just because you quit. Useful if planning post-maternity career change.
4. Working for new employer during SMP - typically ends SMP from new employer's start date. KIT days exempt.
5. Self-employed alongside SMP - SMP unaffected by separate self-employed income (different earnings stream). MA different.

Related calculators and guides

• Statutory Maternity Pay 2026/27 guide - comprehensive SMP guide including SMP1/2 forms, employer recovery, KIT
• Statutory paternity pay calculator - paternity pay 2 weeks at SMP rate
• Statutory adoption pay calculator - SAP same structure as SMP
• Tax-Free Childcare guide - TFC continues during maternity, KIT day interactions
• Salary sacrifice 2026/27 - AWE impact of sacrifice
• PAYE + RTI new employer guide - SMP via PAYE mechanics
• Marriage Allowance calculator - consider claiming MA during low-income SMP year
• Pension Auto-Enrolment 2026/27 - AE continues during paid maternity leave
• Class 2 + Class 4 NI for self-employed - for self-employed MA route

Sources

Statutory basis: Social Security Contributions and Benefits Act 1992 Sections 164-171 (SMP), 35-35A (Maternity Allowance). Regulations: Statutory Maternity Pay (General) Regulations 1986, Statutory Maternity Pay (Compensation of Employers) Regulations 1994. 2026/27 rate £194.32 verified against gov.uk Rates and Thresholds for Employers 2026 to 2027.