Answers · UK 2025/26
How much is Statutory Maternity Pay in 2026?
Statutory Maternity Pay (SMP) is 90% of your average weekly earnings for the first 6 weeks, then £194.32 a week (or 90% of earnings if lower) for the next 33 weeks in 2026/27 — up to 39 weeks of paid leave in total.
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For the 2026/27 tax year, Statutory Maternity Pay runs for up to 39 weeks. For the first 6 weeks you receive 90% of your average weekly earnings with no cap. For the remaining 33 weeks you receive the lower of £194.32 a week or 90% of your average weekly earnings. To qualify you must have worked for your employer continuously for at least 26 weeks up to the 15th week before your due date and earn on average at least £125 a week (the Lower Earnings Limit). SMP is treated as earnings, so Income Tax and National Insurance are deducted as normal. Worked example: someone earning £600 a week gets 90% × £600 = £540 a week for 6 weeks (£3,240), then £194.32 a week for 33 weeks (£6,412.56), totalling around £9,653 gross over the 39 weeks before tax. Many employers offer enhanced maternity pay above the statutory minimum, so check your contract. SMP rates are set UK-wide, so they are identical in Scotland, Wales and Northern Ireland, though the tax deducted follows Scottish Income Tax rates for Scottish residents. Maternity Allowance (£194.32 a week) is available if you do not qualify for SMP. Use the Take-Home Pay calculator to estimate your net pay during maternity leave.
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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.