How much SMP do I get?

Statutory Maternity Pay runs for 39 weeks. The first 6 weeks pay 90% of your average weekly earnings. The next 33 weeks pay the lower of 90% of average earnings or the statutory rate (£194.32/week for 2026/27; was £187.18 in 2025/26).

What counts as "average weekly earnings"?

Gross earnings in the 8 weeks before your "qualifying week" (15 weeks before your due date). If you salary-sacrificed shortly before, this can reduce your SMP significantly.

Do I pay tax and NI on SMP?

Yes — SMP is taxed as normal PAYE income. This calculator shows both gross SMP and take-home after tax/NI.

Can I take more than 39 weeks?

You're entitled to 52 weeks of Ordinary and Additional Maternity Leave, but weeks 40-52 are unpaid. Many employers offer enhanced maternity pay that tops up above SMP — we model statutory only.

What about Shared Parental Leave?

ShPL (SPL) allows you to share up to 50 weeks of leave and 37 weeks of pay with your partner. We don't model this — use the HMRC tool at gov.uk/shared-parental-leave-and-pay.

UK Maternity Pay Calculator 2026/27 — SMP Weeks 1–39 + Take-home

Calculate your Statutory Maternity Pay (SMP) for the 2026/27 tax year: 6 weeks at 90% of average earnings + 33 weeks at the statutory rate. See total paid leave and how take-home differs vs a working year.

Last updated 17 April 2026 · Tax year 2026/27

Annual gross salary	£35,000
Weeks 1–6 @ 90% AWE	£3,635
Weeks 7–39 @ £194.32/wk	£6,413
Total gross SMP	£10,047
Drop vs normal year	−£18,672
Take-home during leave	£10,047

Take-home pay

£10,047

65.0% effective tax rate

Monthly: £837
Weekly: £193
Daily: £39
Hourly: £5.15

How UK Statutory Maternity Pay (SMP) works

If you meet the eligibility rules (continuous employment, earnings above Lower Earnings Limit, correct notice), you’re entitled to 39 weeks of SMP:

Weeks 1–6: 90% of your average weekly earnings (no cap).
Weeks 7–39: the lower of 90% of average weekly earnings, or the statutory rate (£194.32/week in 2026/27; £187.18 in 2025/26; £184.03 in 2024/25).
Weeks 40–52: unpaid (you still have your job, but no pay).

Average weekly earnings (AWE)

HMRC calculates your AWE from the 8 weeks of gross pay before your “qualifying week” — the 15th week before your baby’s due date. If you salary-sacrificed shortly before that period, your AWE (and therefore SMP) drops.

What we show

Gross SMP broken down by week group.
Total SMP across 39 weeks.
Net take-home after Income Tax and NI, using the same 2026/27 PAYE rules.
Comparison vs what you’d take home in a normal working year.

What we don’t cover

Employer enhanced maternity pay (occupational SMP).
Paternity pay (2 weeks statutory).
Shared Parental Leave / Pay.
Maternity Allowance (for self-employed — separate benefit via JobCentre Plus).

Frequently asked questions

How much SMP do I get?: Statutory Maternity Pay runs for 39 weeks. The first 6 weeks pay 90% of your average weekly earnings. The next 33 weeks pay the lower of 90% of average earnings or the statutory rate (£194.32/week for 2026/27; was £187.18 in 2025/26).
What counts as "average weekly earnings"?: Gross earnings in the 8 weeks before your "qualifying week" (15 weeks before your due date). If you salary-sacrificed shortly before, this can reduce your SMP significantly.
Do I pay tax and NI on SMP?: Yes — SMP is taxed as normal PAYE income. This calculator shows both gross SMP and take-home after tax/NI.
Can I take more than 39 weeks?: You're entitled to 52 weeks of Ordinary and Additional Maternity Leave, but weeks 40-52 are unpaid. Many employers offer enhanced maternity pay that tops up above SMP — we model statutory only.
What about Shared Parental Leave?: ShPL (SPL) allows you to share up to 50 weeks of leave and 37 weeks of pay with your partner. We don't model this — use the HMRC tool at gov.uk/shared-parental-leave-and-pay.