Statutory Maternity Pay 2026/27: How Much You'll Actually Receive
Statutory Maternity Pay isn't a flat amount throughout — it's 90% of your average weekly earnings for the first six weeks, then a fixed lower rate for up to 33 more. Here's the full breakdown and who qualifies.
The Two-Tier SMP Structure
Statutory Maternity Pay is not a flat weekly amount throughout maternity leave — it's structured in two distinct tiers:
| Period | Rate |
|---|---|
| First 6 weeks | 90% of average weekly earnings — no upper cap |
| Next 33 weeks | The lower of £194.32/week or 90% of average weekly earnings |
| Remaining weeks (up to 52 total maternity leave) | Unpaid, unless employer offers enhanced contractual maternity pay |
This means higher earners receive a genuinely earnings-related payment for the first 6 weeks (90% of whatever their actual average weekly earnings are, with no cap), before dropping to the much lower flat rate (or 90% of earnings, if that's actually lower — relevant for very low earners) for the remaining 33 weeks of paid leave.
Worked Example
Sarah's average weekly earnings (calculated over the relevant 8-week reference period) are £600/week.
| Period | Calculation | Weekly amount |
|---|---|---|
| Weeks 1-6 | 90% of £600 | £540/week |
| Weeks 7-39 | Lower of £194.32 or 90% of £600 (£540) | £194.32/week |
| Weeks 40-52 | Unpaid (unless enhanced contractual pay applies) | £0 |
Total statutory pay over 39 weeks: (6 × £540) + (33 × £194.32) = £3,240 + £6,412.56 = £9,652.56.
Eligibility Requirements
| Requirement | Detail |
|---|---|
| Continuous employment | At least 26 weeks with the same employer, up to and including the "qualifying week" |
| Qualifying week | The 15th week before the expected week of childbirth |
| Minimum average weekly earnings | At least £129/week for 2026/27 (the Lower Earnings Limit) |
| Notice given to employer | Must notify employer of pregnancy and intended leave dates by the required deadline (generally by the end of the 15th week before the due date, unless not reasonably practicable) |
If any of these criteria aren't met — most commonly, insufficient length of service with the current employer, or earnings below the Lower Earnings Limit — SMP isn't payable, though Maternity Allowance may be available instead (see below).
How Average Weekly Earnings Are Calculated
This is the calculation that determines both eligibility (does it clear the £129/week threshold) and the amount paid in the first 6 weeks (90% of this figure). HMRC uses earnings from an 8-week reference period (or 2 calendar months, for monthly-paid employees) ending with the qualifying week — not simply your current or most recent salary in isolation.
This reference period matters significantly if:
- You received a pay rise shortly before or during this period — it increases your calculated average
- You worked significant overtime or received a bonus during this period — it can meaningfully boost the 6-week 90% payment
- Your hours or pay were unusually low during this specific period (e.g., due to illness or reduced hours) — it can reduce your calculated average below what your "normal" pay would suggest
The Pay Rise Recalculation Rule
A frequently overlooked rule: if you receive a pay rise that takes effect at any point between the start of your SMP reference period and the end of your maternity leave — including a pay rise awarded while you're already on leave — your employer is legally required to recalculate your average weekly earnings retrospectively to reflect it. This can increase your SMP entitlement, including for weeks already paid at the lower (pre-rise) rate, requiring your employer to make a top-up payment.
This applies even to backdated pay awards or pay rises that take effect after you've started your leave — it's worth flagging with your employer's HR or payroll team if you become aware of a relevant pay award during your maternity leave, rather than assuming your SMP calculation is fixed once leave begins.
Maternity Allowance: The Alternative for Non-SMP-Eligible Claimants
If you don't qualify for SMP — commonly because you're self-employed, haven't been with your current employer for the required 26 weeks, or don't meet the earnings threshold — Maternity Allowance may be available instead, claimed directly from the Department for Work and Pensions rather than through an employer.
| Feature | Statutory Maternity Pay | Maternity Allowance |
|---|---|---|
| Paid by | Employer (reimbursed by HMRC) | DWP directly |
| Eligibility basis | 26 weeks' continuous employment + earnings threshold | 26 weeks worked (employed or self-employed) in the 66 weeks before the due date + National Insurance |
| Rate | 90% for 6 weeks, then lower of £194.32 or 90% for 33 weeks | Lower of £194.32/week or 90% of average earnings, for up to 39 weeks |
| Who typically claims it | Employees meeting the service/earnings tests | Self-employed, recently changed jobs, or otherwise not meeting SMP criteria |
Anyone unsure which applies to their situation — particularly those who are self-employed, have recently changed jobs, or have irregular income — should check both sets of eligibility criteria directly via gov.uk rather than assuming SMP is unavailable without confirming Maternity Allowance eligibility as an alternative.
Frequently asked questions
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