What Is Statutory Maternity Pay (SMP)?
Statutory Maternity Pay (SMP) is the minimum maternity pay your employer must pay you during maternity leave. You may also be entitled to enhanced maternity pay from your employer above the statutory minimum.
💷 Salary during maternity: After you return from maternity leave, use our UK salary calculator to work out your new take-home pay — especially useful if you've had a salary change or return part-time.
SMP Rates 2026/26
| Period | SMP Rate | Weekly Amount |
|---|---|---|
| First 6 weeks | 90% of average weekly earnings | Varies by salary |
| Remaining 33 weeks | £187.18/week OR 90% of AWE (whichever is lower) | Up to £187.18/week |
| Last 13 weeks | Unpaid (unless employer pays enhanced) | £0 (statutory) |
Total statutory maternity leave is 52 weeks (39 weeks paid, 13 weeks unpaid). SMP is subject to income tax and National Insurance.
SMP Eligibility Requirements
- You must be an employee (not self-employed)
- You must have worked for your employer continuously for at least 26 weeks into the 15th week before your baby is due (the "qualifying week")
- Your average weekly earnings must be at least £123/week (Lower Earnings Limit)
SMP Calculation Example
If your average weekly earnings are £500/week (£26,000/year):
- First 6 weeks: 90% × £500 = £450/week
- Next 33 weeks: £187.18/week (standard rate, as 90% AWE is £450 which is above standard rate)
- Total SMP: (6 × £450) + (33 × £187.18) = £2,700 + £6,176.94 = £8,876.94
Maternity Allowance (Self-Employed)
If you're self-employed or don't qualify for SMP, you may be able to claim Maternity Allowance from HMRC. The standard rate is £187.18/week for up to 39 weeks (2026/26).
Tax on Maternity Pay
SMP is treated as earnings and is subject to income tax and National Insurance just like your normal salary, but only to the extent that your total annual income exceeds the relevant thresholds. Your employer deducts tax via PAYE in the normal way.
Back to Work – Calculate Your New Take-Home Pay
Returning from maternity leave? Work out your exact take-home pay.
💷 UK Salary Calculator