How much is Statutory Maternity Pay in 2026/27?

SMP is paid for up to 39 weeks: the first 6 weeks at 90% of your average weekly earnings, then 33 weeks at £194.32 a week or 90% of your average weekly earnings, whichever is lower. The £194.32 standard rate applies from 6 April 2026.

Who qualifies for SMP?

Broadly, you must have worked for your employer continuously for at least 26 weeks up to the qualifying week (the 15th week before your due date), still be employed in that week, and earn on average at least the Lower Earnings Limit. If you do not qualify for SMP you may be able to claim Maternity Allowance from the DWP instead.

Is maternity pay taxed?

Yes. SMP is treated as normal pay — Income Tax and National Insurance are deducted through PAYE, and pension contributions usually continue. What you actually keep depends on your total taxable income for the year; if SMP is your only income, much of it can fall within your tax-free Personal Allowance.

What about enhanced or occupational maternity pay?

Many employers — including the NHS and most schools — pay more than the statutory minimum for a period (for example, several weeks at full or half pay) before dropping to SMP. This calculator shows the statutory floor; check your own maternity policy for any enhancement on top.

Maternity pay calculator 2026/27

See your Statutory Maternity Pay across the full 39 weeks. Enter your salary for the weekly amounts and the total — with how the tax works set out plainly.

Your annual salary

We treat this as your average weekly earnings (salary ÷ 52).

England, Wales, Scotland & NI, 2026/27. SMP only — your employer may pay more under an occupational scheme.

Statutory Maternity Pay · 39 weeks

2026/27

Weeks 1–6 · 90% of pay: £519.23/wk
Weeks 7–39 · standard rate: £194.32/wk
Tax & NI (if SMP is your only income this year): −£0

Total SMP

over 39 weeks, before tax

£9,528

If SMP is your only taxable income this year, you keep about £9,528. Tax depends on your total income for the year.

Verified · 2026/27
21 June 2026

How this was calculated

We take your salary as average weekly earnings (salary ÷ 52), pay the first 6 weeks at 90% of that, and the next 33 weeks at the lower of 90% or the £194.32 standard weekly rate for 2026/27 — 39 weeks in total. The total shown is gross Statutory Maternity Pay; it is taxable and subject to National Insurance through PAYE, so what you keep depends on your total income for the year. The £194.32 rate is traced to a dated gov.uk source.

The full method and every source is on our methodology page.

Built & maintained by the Pay Packet team · methodology sourced from HMRC · last reviewed 21 June 2026. About our figures →

How Statutory Maternity Pay works

SMP runs for up to 39 weeks. For the first 6 weeks you receive 90% of your average weekly earnings — no cap. For the next 33 weeks you receive the lower of 90% of your average weekly earnings or £194.32 a week (the standard rate from 6 April 2026). Higher earners drop to the flat £194.32 after week 6; lower earners stay on 90% throughout.

Your "average weekly earnings" are worked out from the eight weeks up to the qualifying week, so a recent pay rise or bonus can lift them. SMP is paid by your employer through payroll, with Income Tax, National Insurance and usually pension taken off like normal pay — which is why what you keep depends on your earnings for the rest of the year.

Qualifying, and what to check

You generally qualify if you have worked for your employer continuously for at least 26 weeks by the 15th week before your due date and earn on average at least the Lower Earnings Limit. If you do not qualify for SMP, you may be able to claim Maternity Allowance from the DWP. And many employers — the NHS, most schools, and others — run an occupational scheme paying more than the statutory minimum for a time. This tool shows the statutory floor; always check your own maternity policy. Full rules are on gov.uk.

Maternity pay questions

How much is Statutory Maternity Pay in 2026/27?: SMP is paid for up to 39 weeks: the first 6 weeks at 90% of your average weekly earnings, then 33 weeks at £194.32 a week or 90% of your average weekly earnings, whichever is lower. The £194.32 standard rate applies from 6 April 2026.
Who qualifies for SMP?: Broadly, you must have worked for your employer continuously for at least 26 weeks up to the qualifying week (the 15th week before your due date), still be employed in that week, and earn on average at least the Lower Earnings Limit. If you do not qualify for SMP you may be able to claim Maternity Allowance from the DWP instead.
Is maternity pay taxed?: Yes. SMP is treated as normal pay — Income Tax and National Insurance are deducted through PAYE, and pension contributions usually continue. What you actually keep depends on your total taxable income for the year; if SMP is your only income, much of it can fall within your tax-free Personal Allowance.
What about enhanced or occupational maternity pay?: Many employers — including the NHS and most schools — pay more than the statutory minimum for a period (for example, several weeks at full or half pay) before dropping to SMP. This calculator shows the statutory floor; check your own maternity policy for any enhancement on top.

Guidance for 2026/27, not benefits, tax or financial advice. Shows Statutory Maternity Pay only; eligibility and your average weekly earnings are assessed by your employer. Always confirm with your employer and gov.uk/HMRC.