What is the Statutory Maternity Pay weekly rate for 2026/27?

Full answer

Statutory Maternity Pay (SMP) rates are updated each April, usually in line with the rate of inflation and alongside other statutory payment rates. The following applies from April 2026. SMP weekly rates -- Weeks 1-6: 90% of Average Weekly Earnings (AWE) -- uncapped. A woman earning GBP 1,000/week AWE receives GBP 900/week during this period. -- Weeks 7-39: Lower of GBP 187.18/week or 90% AWE. Most employees earning above GBP 208/week AWE will receive GBP 187.18/week. Average Weekly Earnings (AWE) calculation AWE is calculated from earnings in the 8 weeks (or 2 months) immediately before the end of the 15th week before the Expected Week of Childbirth (EWC). This includes all employment income in that period (salary, overtime, commission actually paid, contractual bonuses). Tax and NI SMP is subject to income tax and employee National Insurance in the same way as normal pay. Other statutory pay rates (2026/27) -- Statutory Paternity Pay (SPP): GBP 187.18/week or 90% AWE if lower, for up to 2 weeks -- Statutory Shared Parental Pay (ShPP): GBP 187.18/week or 90% AWE if lower -- Statutory Sick Pay (SSP): GBP 116.75/week (separate rate) -- Statutory Adoption Pay (SAP): same rates as SMP Employer recovery from HMRC -- Standard employers: 92% of SMP paid is recoverable from HMRC via the employer's monthly PAYE payment (netted off) -- Small employers (employer NI bill of GBP 45,000 or less in the prior tax year): recover 103% of SMP paid (the extra 3% compensates for administration costs) Note: always verify the current rates on GOV.UK before April 2027 as the figure may change.

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