UK Maternity Pay Impact Calculator 2026/27
SMP £194.32/week 2026/27 (3.8% CPI uplift from £187.18 in 2025/26) for 33 weeks following 6 weeks at 90% average weekly earnings. Year of leave impact on tax + pension.
Annual income comparison
| Normal salary | SMP-year income | Income reduction | Tax refund likely (P800) |
|---|---|---|---|
| £25,000 | £18,500 | £6,500 | Modest - basic rate |
| £35,000 | £23,200 | £11,800 | Modest - basic rate |
| £45,000 | £27,900 | £17,100 | Modest - basic rate |
| £60,000 | £34,900 | £25,100 | Significant - higher rate dropped |
| £80,000 | £43,900 | £36,100 | Significant - higher rate dropped |
| £100,000 | £52,900 | £47,100 | Significant - higher rate dropped |
Frequently asked questions
How does SMP work?
Statutory Maternity Pay 2026/27: first 6 weeks at 90% average weekly earnings, then 33 weeks at lower of £194.32/week or 90% AWE. Total 39 weeks. Then 13 weeks unpaid (52 weeks total maternity leave). 3.8% CPI uplift from 2025/26 rate £187.18.
Employer enhanced maternity pay
Many employers offer enhanced pay above SMP minimum. E.g., full pay 6 weeks + 50% pay 20 weeks. Check contract. Significantly improves cash position.
Salary sacrifice impact
Pre-maternity salary sacrifice (pension, childcare) preserves employer pension contributions during leave. Reduces SMP calculation (based on AWE post-sacrifice).
Tax + NI on SMP
SMP is taxable income subject to PAYE + NI. Treated like normal salary by HMRC. Often pushes annual income to lower band = potential P800 refund post-tax year.
Pension contributions during maternity
Employer continues contributing on full salary basis (not reduced SMP) for paid period. Employee contributions optional - typically continue per arrangement.