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.

Maternity Pay on a £35,000 Salary UK 2026/27

UK Statutory Maternity Pay (SMP) for a £35,000 annual salary in 2026/27. Average weekly earnings: £673/week. Total 39-week SMP entitlement: £10,047 gross.

Weeks 1-6 (90% pay)

£3,635

£606/week × 6

Weeks 7-39 (statutory)

£6,413

£194/week × 33

Take-home during leave

£10,047

vs £28,720 working

SMP impact on £35,000 salary year

On a £35,000 salary, taking the full 39 weeks of SMP results in a take-home of £10,047 for the year, compared to £28,720 if you worked the full 52 weeks. That is a £18,672 drop in net annual income for the maternity year. Many employers offer enhanced maternity pay above the statutory floor - check your contract for the occupational SMP scheme details.

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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.