Maternity Pay Calculator 2026/27
Calculate your UK Statutory Maternity Pay entitlement. See a full monthly breakdown of your 39-week SMP period based on your salary.
Quick estimate
Your Statutory Maternity Pay
£9,528over 39 weeks
Before tax. About £9,062 after Income Tax and NI.
- Take-home payestimate£9,06295.1%
- Income Tax and NIestimate£4664.9%
- Weeks 1 to 6
- £3,115
- £519.23 a week (90% of your earnings)
- Weeks 7 to 39
- £6,413
- £194.32 a week (statutory rate)
- Weeks 40 to 52
- £0
- unpaid unless your employer pays more
Your pay month by month
Each month is a 4-week block of SMP. Pay drops after the first 6 weeks, when the 90% rate ends.
- Take-home pay (estimate)
- Income Tax and NI (estimate)
| Month | Weeks | Rate | SMP before tax | Take-home |
|---|---|---|---|---|
| Month 1 | 1 to 4 | 90% of earnings | £2,076.92 | £1,766.21 |
| Month 2 | 5 to 8 | 90% of earnings | £1,427.10 | £1,271.74 |
| Month 3 | 9 to 12 | Statutory | £777.28 | £777.28 |
| Month 4 | 13 to 16 | Statutory | £777.28 | £777.28 |
| Month 5 | 17 to 20 | Statutory | £777.28 | £777.28 |
| Month 6 | 21 to 24 | Statutory | £777.28 | £777.28 |
| Month 7 | 25 to 28 | Statutory | £777.28 | £777.28 |
| Month 8 | 29 to 32 | Statutory | £777.28 | £777.28 |
| Month 9 | 33 to 36 | Statutory | £777.28 | £777.28 |
| Month 10 | 37 to 39 | Statutory | £582.96 | £582.96 |
| Total | 1 to 39 | £9,527.94 | £9,061.87 |
Take-home estimates assume basic-rate (20%) Income Tax and 8% NI above the standard thresholds. Your actual deductions depend on your tax code and other income.
How Statutory Maternity Pay is calculated
SMP is paid by your employer for up to 39 weeks:
- Weeks 1 to 6: 90% of your average weekly earnings (AWE), with no upper limit.
- Weeks 7 to 39: the lower of £194.32 a week (the 2026/27 rate) or 90% of your AWE.
Your AWE is worked out from your gross earnings in the 8 weeks before the qualifying week (or the 2 months before it if you are paid monthly). The qualifying week is the 15th week before your baby's due date. Overtime, bonuses and statutory sick pay all count towards AWE.
SMP is treated as earnings, so Income Tax and National Insurance apply in the normal way. Your employer reclaims most or all of the SMP they pay you from HMRC.
Who qualifies for SMP
To qualify for SMP you must:
- Be an employee (not a worker or self-employed) and give your employer the right notice and evidence (a MATB1 certificate).
- Have worked for the same employer continuously for at least 26 weeks up to the qualifying week (the 15th week before the due date).
- Have average weekly earnings of at least £129 a week (the Lower Earnings Limit for 2026/27).
- Still be pregnant 11 weeks before the due date, or have already given birth.
If you don't qualify for SMP, you may be able to get Maternity Allowance (up to £194.32 a week for 39 weeks). Claim it through Jobcentre Plus.
Weeks 40 to 52 of leave
You can take up to 52 weeks of Statutory Maternity Leave in total. The first 39 weeks can be paid (SMP), but the remaining 13 weeks (weeks 40 to 52) are unpaid unless your employer offers enhanced maternity pay. Your job is protected for the full 52 weeks.
Enhanced maternity pay
Many employers pay more than the statutory minimum, for example full or half pay for a number of months. Check your employment contract or staff handbook for details. Enhanced pay has Income Tax and NI taken off in the normal way.
Notes
- The statutory weekly rate is £194.32 for 2026/27 (from April 2026).
- The Lower Earnings Limit is £129 a week for 2026/27.
- Annual salary is divided by 52 to get average weekly earnings. For a more precise AWE, use the weekly pay input and enter your actual 8-week average.
- Take-home estimates are illustrative only. Each "month" is a 4-week block, and tax and NI are worked out week by week (a non-cumulative basis) using a standard Personal Allowance, basic-rate tax and 2026/27 NI thresholds. If your employer runs cumulative PAYE, your tax in later months can be a little lower, because unused allowance from lower-paid weeks carries forward. Actual deductions will vary.
- This calculator covers Statutory Maternity Pay only. Shared Parental Pay, Paternity Pay and Adoption Pay have separate rules.
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