What is Statutory Maternity Pay in 2026/27 and how long does it last?

Full answer

Statutory Maternity Pay (SMP) is the minimum maternity pay that qualifying employees are entitled to from their employer, who then reclaims most of it from HMRC. Duration and rates SMP is payable for up to 39 weeks: -- Weeks 1-6: 90% of Average Weekly Earnings (AWE) -- this is uncapped, so higher earners receive more in this period -- Weeks 7-39 (33 weeks): the lesser of GBP 187.18/week or 90% of AWE AWE is calculated from the employee's earnings in the 8 weeks (or 2 months if monthly paid) ending on the last day before the 14th week before the expected week of childbirth (EWC). SMP rate from April 2026 GBP 187.18/week (this figure is usually updated each April in line with other statutory payment rates; confirm with GOV.UK before April 2027). Eligibility conditions 1. Employed (not self-employed -- self-employed get Maternity Allowance instead) 2. Still employed in the 15th week before the EWC (the "qualifying week") 3. Continuous employment with the same employer for at least 26 weeks up to and including the qualifying week 4. Average weekly earnings in the 8 qualifying weeks at or above the Lower Earnings Limit (GBP 123/week in 2026/27) Employer recovery -- Standard employers: recover 92% of SMP paid from HMRC via payroll -- Small employers (employer NI liability GBP 45,000 or less in the previous tax year): recover 103% (the extra 3% is an administration payment) SMP is subject to income tax and National Insurance in the employee's hands. Contractual maternity pay Many employers offer more generous terms (e.g., full pay for 12 weeks, then SMP). Contractual maternity pay can be offset against SMP obligations where the contract states this.

More answers

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