Statutory Maternity Pay calculator (UK)
Statutory Maternity Pay (SMP) is paid for 39 of the 52 weeks of maternity leave: the first 6 weeks at 90% of your average weekly earnings, then 33 weeks at the lower of £187.18 (2025/26 rate) or 90% of your earnings. The last 13 weeks of leave are unpaid statutorily.
- Total SMP (39 weeks)
- £9,417
- First 6 weeks (per week)
- £540 (90%)
- Weeks 7–39 (per week)
- £187
| Weeks 1–6 at 90% of your weekly pay | £540 × 6 |
|---|---|
| Subtotal | £3,240 |
| Weeks 7–39 at the lower of £187.18 or 90%Standard rate £187.18/week applies for 2025/26. | £187 × 33 |
| Subtotal | £6,177 |
| Weeks 40–52Your employer may pay above the statutory minimum — check your contract. | Unpaid (statutory) |
| Total statutory pay (gross) | £9,417 |
SMP is taxable and subject to National Insurance like normal pay. Your employer reclaims most or all of it from HMRC. You need 26 weeks of continuous employment by the qualifying week (15th week before the due date) and average earnings of at least £125/week (2025/26 Lower Earnings Limit). If you do not qualify for SMP you may qualify for Maternity Allowance from the DWP at the same £187.18 weekly rate. Statutory pay rates uplift every April — check gov.uk/maternity-pay-leave for the current year.
How it works
- Weeks 1–6: 90% of your average weekly earnings (no cap).
- Weeks 7–39: the lower of £187.18 a week (2025/26 standard rate) or 90% of your earnings.
- Weeks 40–52: unpaid under the statutory scheme.
- SMP is taxable income and is subject to National Insurance. Your employer reclaims most or all of it from HMRC.
Common questions
- What about paternity, adoption and shared parental pay?
- Statutory Paternity Pay (SPP), Statutory Adoption Pay (SAP) and Shared Parental Pay (ShPP) all pay at the same £187.18 weekly cap. SPP runs for up to 2 weeks. SAP follows the same 6+33 structure as SMP. ShPP allows you to share up to 50 weeks of leave and 37 weeks of pay between parents.
- Do I get pay rises during maternity leave?
- Yes — you must be treated as if you were not on leave for pay rises. If you get a rise in or after the 8-week reference period used for SMP, your SMP must be recalculated.
- Can my employer ask me to come back early?
- No. You can choose to return early but you must give at least 8 weeks' notice. You have the right to return to the same job after the first 26 weeks (Ordinary Maternity Leave); after that, to a similar role with the same terms.