Statutory Maternity Pay 2026/27: How Much Will You Get?

Quick answer

Statutory Maternity Pay (SMP) in 2026/27 is paid in two stages. For the first six weeks you receive 90% of your average weekly earnings with no upper limit. For the next 33 weeks you receive the lower of £194.32 a week or 90% of your average weekly earnings. That gives a maximum SMP period of 39 weeks, just over nine months. The fastest way to see your own figures is the

, but the rest of this guide explains exactly how the entitlement is built and where the money actually lands.

How the 39 weeks break down

SMP is deliberately front-loaded. The structure is:

• Weeks 1–6: 90% of average weekly earnings (AWE). There is no cap here. If your AWE works out at £600, you receive £540 a week for these six weeks.
• Weeks 7–39: the lower of the flat rate (£194.32) or 90% of AWE. For most employees the flat rate is lower, so this is what they receive. Lower earners on less than about £216 a week will instead get 90% of their pay throughout, because 90% comes out below £194.32.

After week 39 there is no statutory entitlement. Many parents take a 52-week leave period in total, meaning the final 13 weeks are unpaid unless their employer offers enhanced maternity pay or they use accrued holiday.

Working out your average weekly earnings

AWE is the single most important number, because it drives both the 90% figures. It is based on your earnings in the eight weeks (or two months) up to and including the qualifying week — the 15th week before your expected week of childbirth.

HMRC adds up your gross earnings in that reference period and divides by the number of weeks to get a weekly average. Crucially this includes overtime, bonuses and commission paid in that window, so a well-timed bonus can lift your AWE and therefore your first six weeks of SMP. Conversely, a period of reduced hours or sickness in the reference period can drag it down.

A worked example

Sarah earns £36,000 a year, roughly £692 a week gross. Her AWE in the reference period comes out at £700 because a small bonus landed in the window.

• Weeks 1–6: 90% of £700 = £630 a week → £3,780.
• Weeks 7–39: the flat rate £194.32 (lower than 90% of her pay) → £194.32 × 33 = £6,412.56.
• Total SMP over 39 weeks: about £10,192, before tax and NI.

If Sarah's employer offers no enhancement, her income falls sharply from week seven onward. Mapping this against her outgoings in the

is the single most useful piece of preparation she can do, because the drop from £630 to £194 a week is dramatic and arrives on a fixed date.

Who qualifies for SMP

To get Statutory Maternity Pay you must meet all of the following:

1. Continuous employment: you have worked for the same employer for at least 26 weeks up to and into the qualifying week (the 15th week before your due date).
2. Earnings: your average weekly earnings are at least the Lower Earnings Limit of £129 for 2026/27.
3. Notice: you tell your employer at least 28 days before you want SMP to start.
4. Proof: you provide medical evidence of the pregnancy, usually the MATB1 certificate from your midwife or GP.

You can still qualify even if you do not intend to return to work, and you keep SMP even if you resign during the maternity pay period. SMP is paid by your employer, who can reclaim most or all of it from HMRC.

When SMP can start

The earliest SMP can begin is the 11th week before your expected week of childbirth. You choose your start date, but it will be triggered automatically if:

• The baby is born early, in which case SMP starts the day after the birth.
• You are off work for a pregnancy-related illness in the four weeks before the due date, which triggers SMP automatically.

This is worth planning around, because starting earlier simply shifts the whole 39-week window forward — it does not add extra weeks.

Is Statutory Maternity Pay taxed?

Yes. SMP is treated exactly like ordinary earnings:

• Income tax is deducted through PAYE.
• National Insurance is deducted on the usual employee thresholds (8% main rate, 2% above the upper limit).
• Student loan repayments and pension contributions continue if applicable, though many people drop below repayment and contribution thresholds while on the flat rate.

Because your total taxable income for the year usually falls, many people end up paying very little tax on SMP overall, and some receive a refund through PAYE as the year progresses. You can sanity-check the take-home impact of a lower monthly figure with the

.

Pensions deserve a special mention. While you are on maternity leave, your employer must keep paying their pension contributions based on your normal salary, even though your own contributions are based on the lower SMP you actually receive. That is a genuinely valuable benefit and one reason not to opt out of your pension during leave.

Enhanced (contractual) maternity pay

Many employers offer more than the statutory minimum — for example full pay for the first 12 weeks, then half pay, then SMP. This enhanced maternity pay sits on top of, and includes, your SMP entitlement; employers cannot pay less than SMP. Check your contract and staff handbook, because the difference between statutory-only and an enhanced scheme can run into thousands of pounds. Where enhanced pay is conditional on returning to work, make sure you understand any clawback terms before you rely on the money.

If you do not qualify: Maternity Allowance

If you fail the SMP test — typically because you are self-employed, recently started a new job, or earn below the Lower Earnings Limit — you may instead claim Maternity Allowance from the DWP. It is worth up to £194.32 a week for up to 39 weeks for employed and self-employed claimants who have worked and paid (or been treated as paying) National Insurance for at least 26 of the 66 weeks before the due date. Maternity Allowance is not taxable, which is one practical difference from SMP, but it can affect some means-tested benefits.

Pairing SMP with other family support

SMP rarely sits in isolation. Two things to line up alongside it:

• Child Benefit, worth a useful weekly amount per child, which you should claim even if a high earner in the household will have it partly clawed back through the High Income Child Benefit Charge. Model the charge with the
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• Shared Parental Leave, which lets you convert part of your maternity entitlement into leave and pay your partner can take, giving families far more flexibility over the 39 weeks.

Keeping In Touch (KIT) days

While on maternity leave you can work up to 10 "Keeping In Touch" (KIT) days without losing any SMP. These are entirely optional, must be agreed with your employer, and can be used for training, team meetings, a gradual return, or simply staying connected. Pay for KIT days is a matter of agreement with your employer — many pay your normal day rate, which then sits alongside your SMP. Crucially, working a KIT day does not end your maternity leave or stop your SMP, whereas working beyond the 10-day limit will bring your SMP to an end for any week in which you work. They are a useful bridge back to work without sacrificing pay, so it is worth understanding your employer's policy before you commit to any.

How SMP interacts with other income and benefits

SMP rarely exists in a vacuum. A few interactions are worth planning for:

• Tax credits and Universal Credit: because SMP counts as income, a fall to the flat rate can change your entitlement to means-tested support. The drop from full pay to £194.32 a week may actually increase a Universal Credit award, so it is worth re-checking your entitlement when your pay steps down at week seven.
• Childcare costs: if you are returning to work, the cost of childcare can be substantial, and government schemes such as Tax-Free Childcare and funded hours can offset it. Factor these into your return-to-work budget.
• Holiday accrual: you continue to accrue your normal paid holiday throughout maternity leave, including the unpaid portion. Many people take accrued holiday immediately before or after leave to extend their paid time off, effectively softening the income drop.

Mapping all of this against your outgoings well in advance turns a stressful financial cliff-edge into a managed, predictable transition.

SMP if you have more than one job

If you work for two employers, each is assessed separately. You can receive SMP from one employer while continuing to work for and be paid by the other, provided you meet the qualifying conditions for the first. This can be valuable for people with a main job and a smaller second role, though the interaction with tax and the personal allowance means it is worth modelling your combined position carefully so you are not caught out by an unexpected tax bill at the end of the year.

Common SMP mistakes to avoid

• Assuming the flat rate applies from week one. The first six weeks are 90% of your earnings — often far more than £194.32 — so do not budget for the lower figure too early.
• Opting out of your pension during leave. You lose valuable employer contributions that are based on your full salary, not your reduced SMP.
• Forgetting the unpaid final 13 weeks. A 52-week leave plan includes 13 weeks with no statutory pay at all unless your employer enhances it.
• Missing the notice deadline. Failing to give proper notice or supply your MATB1 on time can delay or jeopardise your SMP.
• Not claiming Child Benefit promptly. Claiming protects your National Insurance record even where a high-earning partner faces the clawback charge.

Practical timeline checklist

• Around week 15 before the due date: confirm your qualifying week and give notice to your employer.
• By week 11 before the due date: decide your SMP start date and submit your MATB1.
• Before week 7 of leave: review your household budget for the drop to the flat rate.
• During leave: keep your pension running and claim Child Benefit.

The bottom line

Statutory Maternity Pay in 2026/27 gives you 90% of your earnings for six weeks and then £194.32 a week for a further 33 weeks, up to 39 weeks in all. The headline trap is the steep, scheduled fall from week seven — so the most valuable thing you can do is calculate your real figures early with the

and plan your household budget around the date that lower rate kicks in.