UK Maternity Pay Impact Calculator 2026/27
Maternity pay impact 2026/27: SMP is 90% of average weekly earnings for 6 weeks, then £194.32 a week or 90% if lower for 33 weeks. Gross pay compared.
Gross pay over the 39 paid weeks
Normal salary for 39 weeks compared with Statutory Maternity Pay for the same 39 weeks, gross, in 2026/27. Average weekly earnings are taken as salary divided by 52; employer enhanced pay is not included. The last 13 weeks of the 52-week leave are unpaid in both cases.
| Annual salary | Normal pay, 39 weeks | SMP, 39 weeks | Gross reduction |
|---|---|---|---|
| £25,000 | £18,750 | £9,009 | £9,741 |
| £35,000 | £26,250 | £10,047 | £16,203 |
| £45,000 | £33,750 | £11,086 | £22,664 |
| £60,000 | £45,000 | £12,643 | £32,357 |
| £80,000 | £60,000 | £14,720 | £45,280 |
| £100,000 | £75,000 | £16,797 | £58,203 |
For your own figures, including tax and take-home, use the maternity pay calculator.
Frequently asked questions
How does SMP work?
gov.uk: Statutory Maternity Pay is paid for up to 39 weeks - 90% of average weekly earnings (before tax) for the first 6 weeks, then £194.32 or 90% of average weekly earnings, whichever is lower, for the next 33 weeks. Statutory Maternity Leave is 52 weeks, so the last 13 weeks are unpaid unless your employer pays more. The 2026/27 rate of £194.32 is 3.8% above the 2025/26 rate of £187.18.
Who qualifies for Statutory Maternity Pay?
gov.uk: you must earn on average at least £129 a week and have worked for your employer continuously for at least 26 weeks continuing into the qualifying week, the 15th week before the expected week of childbirth. If you do not qualify, you may be able to get Maternity Allowance instead.
What is employer enhanced maternity pay?
Some employers pay more than SMP under the employment contract, for example full pay for a set number of weeks. It is a contractual term, not a statutory one, so check your contract or staff handbook. This page shows SMP only.
How does salary sacrifice affect maternity pay?
HMRC says salary sacrifice can affect the amount of statutory pay an employee receives, because it lowers average weekly earnings, and can remove entitlement altogether if it takes average weekly earnings below the lower earnings limit (£129 a week in 2026/27).
Is Statutory Maternity Pay taxed and does NI apply?
Yes. gov.uk says SMP is paid in the same way as your wages and tax and National Insurance are deducted. Because PAYE is cumulative, lower pay later in the tax year can mean less tax is deducted in those months.
What happens to pension contributions during maternity leave?
For occupational pension schemes, Equality Act 2010 s.75 treats paid maternity leave as if you were at work, so employer contributions and benefit accrual continue as though on normal pay, while your own contributions are based on what you are actually paid (s.75(7)). Ask your scheme how it applies to you.