Statutory Maternity Pay (SMP) Calculator

How Statutory Maternity Pay is calculated

SMP is paid by your employer for up to 39 weeks:

• Weeks 1–6: 90% of your Average Weekly Earnings (AWE) with no upper cap.
• Weeks 7–39: The lower of £184.03/week (2025/26 rate) or 90% of your AWE.

Your AWE is calculated 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 contributions apply in the normal way. Your employer reclaims most or all of the SMP they pay you from HMRC.

Eligibility for Statutory Maternity Pay

To qualify for SMP you must:

• Be an employee (not a worker or self-employed) and give your employer the correct notice and evidence (MATB1 certificate).
• Have worked for the same employer continuously for at least 26 weeks ending in the qualifying week (15th week before the due date).
• Have average weekly earnings of at least £123/week (the Lower Earnings Limit for 2025/26).
• Still be pregnant at the 11th week before the due date, or have already given birth.

If you don't qualify for SMP, you may be eligible for Maternity Allowance (up to £184.03/week for 39 weeks). Claim through Jobcentre Plus.

Additional Maternity Leave (weeks 40–52)

You are entitled to up to 52 weeks of Statutory Maternity Leave in total. The first 39 weeks can be paid (SMP), but the remaining 13 weeks (weeks 40–52) are unpaid unless your employer offers enhanced maternity pay. Your job is protected throughout the full 52-week period.

Enhanced maternity pay

Many employers offer enhanced maternity pay above 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 is subject to normal income tax and NI deductions.