Glossary · UK
What is Statutory Maternity Pay (SMP)?
The minimum weekly pay an eligible employee must receive during maternity leave: 90% of average earnings for the first 6 weeks, then the lower of 90% of earnings or £194.32 a week for up to 33 further weeks.
Full Definition
Statutory Maternity Pay is the legal minimum an eligible employee is entitled to receive from their employer while on maternity leave, payable for up to 39 weeks out of a total possible 52 weeks of maternity leave (the remaining 13 weeks are unpaid unless the employer offers enhanced contractual maternity pay). To qualify, an employee generally needs at least 26 weeks' continuous service with the employer by the "qualifying week" (the 15th week before the expected week of childbirth) and average weekly earnings at or above the Lower Earnings Limit. SMP is paid at 90% of average weekly earnings for the first 6 weeks, then at the lower of 90% of average weekly earnings or the standard statutory weekly rate (£194.32 for 2026/27) for the remaining 33 weeks. Employers can usually reclaim most or all of the SMP they pay out from HMRC through their payroll: small employers (whose total Class 1 NI liability was £45,000 or less in the previous tax year) can reclaim 103%, while larger employers can reclaim 92%. Employees who do not qualify for SMP, such as the newly self-employed or those with insufficient service, may instead be able to claim Maternity Allowance from the DWP. SMP is treated as earnings for tax and National Insurance purposes and is taxed in the normal way through PAYE.
How Statutory Maternity Pay (SMP) is calculated
Weeks 1-6: 0.90 x AWE. Weeks 7-39: min(0.90 x AWE, 194.32)- AWE
- Average Weekly Earnings over the 8-week relevant period.
- 194.32
- Standard SMP weekly rate for 2026/27 (GBP), reviewed each April.
Worked example: On average weekly earnings of GBP 500, the first 6 weeks pay 90% of GBP 500 = GBP 450 a week, and the remaining 33 weeks pay the lower of GBP 450 and GBP 194.32, so GBP 194.32 a week -- GBP 2,700 plus GBP 6,412.56 = GBP 9,112.56 in total, before tax and NI.