Statutory Maternity Pay First Six Weeks 2026/27: The 90% Rule Explained
How the 90% average-earnings rule for the first six weeks of Statutory Maternity Pay works in 2026/27, with a worked example comparing it to the standard weekly rate.
Two different rules for two different periods
Statutory Maternity Pay works in two distinct phases. The first six weeks pay 90% of average weekly earnings with no cap at all — a genuine 90% of real pay, however high that is. From week 7 through week 39, the calculation switches to the lower of that same 90% figure or the standard statutory weekly rate, £194.32 for 2026/27, which is where the cap effectively kicks in for most earners above a certain level.
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For the first six weeks: 90% of £600 = £540 a week — no cap applies. Over six weeks, that is £3,240.
From week 7 onward, the lower of 90% of average earnings (£540) or the standard rate (£194.32) applies — since £194.32 is lower, that becomes the weekly rate for the remaining 33 weeks, totalling £6,412.56.
Why the first six weeks look so different
The 90%-uncapped first six weeks is designed to smooth the initial transition into maternity leave for higher earners, before the flat statutory rate takes over for the bulk of the 39-week paid period. This structure means someone on a modest salary sees relatively little difference between the two phases, while someone on a high salary experiences a sharp drop after week six, from 90% of real pay down to the fixed statutory rate.
Bottom line
Statutory Maternity Pay's 90%-of-earnings first six weeks, with no upper limit, is considerably more generous than the standard weekly rate that follows from week 7 onward for anyone earning above roughly £216 a week. Checking whether an employer also offers enhanced contractual maternity pay is worthwhile, since the statutory minimum alone can represent a significant income drop after the first six weeks for higher earners.
Sources
- GOV.UK: Maternity Pay and Leave
- GOV.UK: Statutory Maternity Pay: Employer Guide
Frequently asked questions
How is Statutory Maternity Pay structured for the first six weeks?
The first six weeks are paid at 90% of the employee's average weekly earnings, with no upper cap — meaning higher earners genuinely receive 90% of their real average pay, not a fixed statutory amount, for this initial period.
What happens after the first six weeks?
For the remaining 33 weeks (weeks 7 to 39), Statutory Maternity Pay is paid at the lower of 90% of average weekly earnings or the standard statutory weekly rate, £194.32 for 2026/27, whichever figure is smaller.
How much would someone earning £600 a week average get in the first six weeks?
90% of £600 is £540 a week for each of the first six weeks — considerably more than the £194.32 standard rate that would apply from week 7 onward, since £540 is higher than the standard rate cap.
How is average weekly earnings calculated for Statutory Maternity Pay?
It is based on average earnings over a specific eight-week reference period, ending around the qualifying week roughly 15 weeks before the expected week of childbirth — not simply the most recent single payslip.
Is Statutory Maternity Pay taxable?
Yes — Statutory Maternity Pay is treated as normal taxable employment income, subject to Income Tax and National Insurance in the same way as regular salary, deducted through PAYE by the employer.
Do some employers offer enhanced maternity pay beyond the statutory minimum?
Yes — many employers offer enhanced contractual maternity pay, often full pay for a set number of weeks, which is more generous than the statutory minimum but subject to whatever specific terms and conditions the employer's own maternity policy sets out.
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