Answers · UK 2025/26
How does Statutory Maternity Pay work in 2026/27?
Statutory Maternity Pay is paid for up to 39 weeks: the first six weeks at 90% of your average weekly earnings, then the remaining 33 weeks at the lower of £194.32 a week or 90% of your average earnings for 2026/27. To qualify, you need at least 26 weeks' continuous employment with your employer by the qualifying week and meet a minimum earnings threshold.
Full answer
Statutory Maternity Pay (SMP) provides a baseline level of income replacement during maternity leave, though many employers offer enhanced contractual maternity pay on top of the statutory minimum. **The two-tier payment structure** For the first six weeks, SMP is paid at 90% of your average weekly earnings, calculated over a specific reference period (broadly, your earnings in the two months or eight weeks before the 15th week before your due date). For the remaining 33 weeks (weeks 7 to 39), SMP is paid at the LOWER of £194.32 a week (the 2026/27 standard rate) or 90% of your average weekly earnings -- meaning most people on an average salary or above receive the flat £194.32 rate for this longer period. **Eligibility requirements** To qualify, you generally need at least 26 weeks of continuous employment with the same employer, continuing into the "qualifying week" (broadly, the 15th week before your due date), and your average weekly earnings must be at least the Lower Earnings Limit (£129 a week for 2026/27) -- self-employed people do not qualify for SMP but may be eligible for Maternity Allowance instead, a similar benefit paid by the DWP rather than an employer. **Maternity leave vs maternity pay** Maternity LEAVE (the right to take time off) can be up to 52 weeks, but Maternity PAY only covers up to 39 of those weeks -- the final 13 weeks of leave (if taken) are unpaid unless your employer offers additional enhanced contractual pay covering this period. **Enhanced (contractual) maternity pay** Many employers, particularly larger organisations, offer enhanced maternity pay above the statutory minimum -- commonly full pay for a set number of weeks (e.g., the first 6-12 weeks), sometimes with conditions requiring you to return to work for a minimum period afterward, or repay some of the enhanced element if you do not return. **Worked example** Someone with average weekly earnings of £600 receives 90% of £600 = £540 a week for the first six weeks. For weeks 7-39, they receive the lower of £194.32 or 90% of £600 (£540) -- since £194.32 is lower, they receive £194.32 a week for the remaining 33 weeks. Total SMP over 39 weeks: (6 × £540) + (33 × £194.32) = £3,240 + £6,412.56 = £9,652.56. **Tax and National Insurance on SMP** SMP is taxable and subject to National Insurance in the normal way, deducted through your employer's payroll -- it is not a tax-free benefit, though your overall income during maternity leave is often lower than your normal salary, which may reduce your effective tax rate for that period. **Practical tip** Check your specific employer's maternity policy for any enhanced contractual pay beyond the statutory minimum, and understand any "claw-back" conditions requiring a minimum return-to-work period, since these details significantly affect your total financial position during and after maternity leave.
Try the calculator
More answers
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.