Statutory Maternity Pay (SMP) UK 2026/27: Rates & Rules
Statutory Maternity Pay is the legal minimum your employer must pay while you are on maternity leave — up to 39 weeks in total. For the first six weeks you get 90% of your average weekly earnings; for the remaining 33 weeks you get £194.32 a week (the 2026/27 standard rate) or 90% of your earnings if that is lower. This guide explains exactly who qualifies, the continuous-employment and earnings tests, the notice and MATB1 certificate you must provide, Keeping in Touch days, how Shared Parental Leave fits in, and how employers reclaim most or all of the SMP from HMRC.
Statutory Maternity Pay runs for a maximum of 39 weeks and is split into two phases. The first six weeks are the most generous; the rest are paid at the flat statutory rate.
Period
Weekly amount
First 6 weeks
90% of average weekly earnings (no cap)
Next 33 weeks
£194.32 or 90% of earnings, whichever is lower
Total
Up to 39 weeks paid (52 weeks leave)
You can take up to 52 weeks of maternity leave, but only 39 weeks are paid through SMP. The final 13 weeks are usually unpaid. SMP is treated as earnings, so income tax and National Insurance are deducted through PAYE.
Who Qualifies
There are two key tests, both measured against the “qualifying week” — the 15th week before the week your baby is due:
Continuous employment: you must have worked for the same employer continuously for at least 26 weeks up to and including the qualifying week.
Earnings: your average weekly earnings over the relevant eight-week period must be at least the lower earnings limit of £129 a week for 2026/27.
You must also still be employed (and pregnant) 11 weeks before the due date, and give the correct notice plus a MATB1. If you change jobs late in pregnancy or earn below the lower earnings limit, you will not qualify for SMP — but you may be able to claim Maternity Allowance instead.
SMP vs Maternity Allowance
If you do not meet the SMP tests, the safety net is Maternity Allowance, paid by the DWP rather than your employer. It is aimed at the self-employed, recent job changers and lower earners.
Maternity Allowance pays the same £194.32 standard rate (or 90% of average earnings if lower) for up to 39 weeks — but unlike SMP it has no enhanced 90% rate for the first six weeks. You cannot receive both SMP and Maternity Allowance for the same baby. Apply for Maternity Allowance through gov.uk as soon as you are eligible, as it can be backdated by only a limited amount.
Notice and the MATB1 Certificate
To trigger SMP you must give your employer at least 28 days' notice of the date you want it to start, together with your MATB1 maternity certificate. The MATB1 is issued by your midwife or doctor no earlier than 20 weeks before the expected week of childbirth and confirms your due date.
SMP can start any time from 11 weeks before the due date. It begins automatically the day after the birth, and is also triggered automatically if a pregnancy-related illness keeps you off work in the four weeks before your due date.
Keeping in Touch (KIT) Days
You can work up to 10 Keeping in Touch days during maternity leave without losing any SMP or ending your leave. They are voluntary on both sides, useful for training, meetings or a gradual return, and you agree the pay for them with your employer.
Any amount of work on a day — even an hour — counts as one whole KIT day. Working beyond the 10-day limit ends your maternity leave and SMP, so keep an accurate count.
Shared Parental Leave
Shared Parental Leave (SPL) lets eligible parents share up to 50 weeks of leave and up to 37 weeks of Statutory Shared Parental Pay, after the compulsory two weeks following birth. To use it, the mother ends or reduces her maternity leave and SMP early so the balance can be shared.
Statutory Shared Parental Pay is paid at the same £194.32 standard rate (or 90% of earnings if lower). SPL can be taken in blocks and both parents can be off together, but it requires careful notice. See the paternity and shared parental leave guide for the detail.
How Employers Reclaim SMP
SMP is largely state-funded. Employers recover it by deducting the SMP paid from the tax and National Insurance they would otherwise pay over to HMRC.
Most employers reclaim 92% of the SMP they pay out.
Small employers who qualify for Small Employers' Relief (broadly, Class 1 NI of £45,000 or less in the previous tax year) reclaim 100% plus an additional compensation percentage to cover the employer NI on it.
Worked Example
Sarah earns £36,000 a year — about £692 a week. Her SMP for 2026/27 works out as:
Phase
Weekly
Total (before tax)
Weeks 1–6 (90%)
~£623
~£3,738
Weeks 7–39 (standard)
£194.32
~£6,413
39-week total
—
~£10,151
Income tax and National Insurance are then deducted through payroll. If Sarah's employer offers enhanced maternity pay, she may receive considerably more in the early weeks. Estimate your own take-home with the take-home pay calculator.
Statutory Maternity Pay (SMP) is paid for up to 39 weeks. For the first 6 weeks you receive 90% of your average weekly earnings with no upper limit. For the remaining 33 weeks you receive the lower of 90% of your average weekly earnings or the standard rate, which is £194.32 a week in 2026/27. SMP is treated as earnings, so income tax and National Insurance are deducted in the normal way, and it is paid through your employer's payroll just like your wages.
Who qualifies for Statutory Maternity Pay?
To qualify for SMP you must have been continuously employed by the same employer for at least 26 weeks up to and including the 15th week before your baby is due (the "qualifying week"), and your average weekly earnings in the relevant period must be at least the lower earnings limit of £129 a week for 2026/27. You also have to still be pregnant 11 weeks before the expected week of childbirth and give your employer the correct notice and a MATB1 maternity certificate. If you do not qualify for SMP, you may be able to claim Maternity Allowance from the Department for Work and Pensions instead.
What is the difference between SMP and Maternity Allowance?
SMP is paid by your employer to employees who meet the continuous-employment and earnings tests. Maternity Allowance is paid by the DWP to those who do not qualify for SMP — for example the self-employed, recent job changers, or people whose earnings are too low or employment too short. Maternity Allowance is paid at the same standard weekly rate of £194.32 (or 90% of average earnings if lower) for up to 39 weeks, but it does not include the higher 90% rate for the first six weeks that SMP gives. You cannot receive both for the same period.
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What is the MATB1 maternity certificate?
The MATB1 is the official maternity certificate that confirms your pregnancy and your expected week of childbirth. Your midwife or doctor issues it no earlier than 20 weeks before the expected week of childbirth — usually around the 20-week scan. You must give the MATB1 to your employer (along with at least 28 days' notice of when you want your SMP to start) so they can verify your entitlement and process the payments. Without the certificate, your employer cannot lawfully pay SMP.
What are Keeping in Touch (KIT) days?
Keeping in Touch days let you work for your employer for up to 10 days during your maternity leave without losing any SMP or ending your leave. They are entirely optional — neither side can be forced to use them — and you agree the work and pay with your employer. KIT days are useful for training, team meetings or a phased return. Any work you do, even an hour, counts as a whole KIT day. Working beyond the 10-day limit brings your maternity leave (and SMP) to an end, so keep careful count.
When does maternity leave and SMP have to start?
You can choose to start your maternity leave and SMP any time from 11 weeks before the expected week of childbirth. It will start automatically the day after the birth if the baby comes early, and it is triggered automatically if you are off work for a pregnancy-related illness in the four weeks before the due date. You must give your employer at least 28 days' notice of the date you want SMP to begin, though this can be varied by agreement. The latest SMP can start is the day after the birth.
Can I take Shared Parental Leave instead?
Yes. Shared Parental Leave (SPL) lets eligible parents share up to 50 weeks of leave and up to 37 weeks of Statutory Shared Parental Pay between them, after the compulsory two weeks following birth. To use SPL the mother must reduce or end her maternity leave and SMP early, converting the remaining entitlement so it can be shared. Statutory Shared Parental Pay is paid at the same £194.32 standard rate (or 90% of earnings if lower). SPL gives flexibility — leave can be taken in blocks and both parents can be off at the same time — but it requires careful notice and planning.
How do employers reclaim SMP from HMRC?
Employers recover most of the SMP they pay out by deducting it from the tax, National Insurance and other amounts they would otherwise send to HMRC. Most employers reclaim 92% of the SMP paid. Small employers who qualify for Small Employers' Relief — broadly those whose total Class 1 National Insurance was £45,000 or less in the previous tax year — can reclaim 100% of the SMP plus an extra compensation percentage to cover the employer NI on it. This means SMP is largely funded by the state rather than the individual business.
Is SMP taxed?
Yes. SMP counts as earnings, so income tax and employee National Insurance are deducted through PAYE in the same way as your normal wages. Because your total income for the year is usually lower during maternity leave, you may end up paying less tax overall, and any over-deduction is corrected through your tax code or at year end. Student loan repayments are also deducted from SMP if your earnings in a pay period exceed the relevant threshold.
Does my employer have to pay more than the statutory minimum?
Many employers offer enhanced or "contractual" maternity pay that is more generous than SMP — for example, full pay for the first several weeks. This is set out in your contract or staff handbook and sits on top of, or replaces, the statutory minimum. SMP is only the legal floor: employers cannot pay less, but they are free to pay more. Check your contract and HR policy, because occupational maternity schemes vary widely and can sometimes require you to return to work for a minimum period afterwards.
Disclaimer: This guide reflects 2026/27 UK Statutory Maternity Pay rules and rates. Statutory rates, the lower earnings limit and reclaim percentages change at fiscal events, and your entitlement depends on your earnings, length of service and employer policy. Check your contract and refer to gov.uk for current rates and your specific circumstances.