Answers · UK 2025/26

How is Statutory Maternity Pay calculated for 2026/27?

Statutory Maternity Pay (SMP) is paid for up to 39 weeks: the first 6 weeks at 90% of your average weekly earnings, and the remaining 33 weeks at the lower of £187.18 a week or 90% of average earnings, for 2026/27. To qualify you need at least 26 weeks continuous service with your employer by the qualifying week and average earnings at or above the Lower Earnings Limit.

Last updated: 1 July 2026Last reviewed: 1 July 2026How we verify

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Statutory Maternity Pay (SMP) is the minimum amount employers must pay eligible employees during maternity leave, paid for up to 39 weeks out of a possible 52 weeks of maternity leave (the remaining 13 weeks are unpaid unless the employer offers enhanced contractual maternity pay). **The two-tier rate structure** - **First 6 weeks**: 90% of your average weekly earnings, with no cap -- higher earners get a genuinely higher amount for these six weeks. - **Remaining 33 weeks**: the LOWER of £187.18 a week (the standard statutory rate for 2026/27) or 90% of your average weekly earnings -- so lower earners continue to receive 90% of earnings if that is less than the flat rate, while higher earners are capped at £187.18. **Eligibility conditions** 1. You must have worked continuously for the same employer for at least 26 weeks up to and including the "qualifying week" (the 15th week before the expected week of childbirth). 2. Your average weekly earnings must be at least the Lower Earnings Limit for National Insurance purposes. 3. You must give the correct notice to your employer and provide proof of pregnancy (usually a MATB1 certificate from your midwife or GP). **Worked example: earnings above the flat rate** Sarah earns £600 a week on average. For the first 6 weeks of SMP she receives 90% × £600 = £540 a week. For the remaining 33 weeks, she receives the LOWER of £187.18 or 90% × £600 (£540) -- so she gets the flat rate of £187.18 a week. **Worked example: earnings below the flat rate** Emma, a part-time worker, earns £180 a week on average. For the first 6 weeks she receives 90% × £180 = £162 a week. For the remaining 33 weeks, she again receives the lower of £187.18 or 90% × £180 (£162) -- so she continues receiving £162 a week throughout, since 90% of her earnings is below the flat statutory rate. **Tax and National Insurance** SMP is taxable income and subject to National Insurance in the normal way, deducted through your employer's payroll just like ordinary salary. **If you do not qualify for SMP** If you do not meet the 26-week continuous employment test (for example if you are newly employed or self-employed), you may be able to claim Maternity Allowance instead, worth up to £187.18 a week for up to 39 weeks, paid directly by the Department for Work and Pensions rather than through an employer.