Maternity Pay Calculator
Calculate your statutory maternity pay entitlement
Last updated: January 2026 · Reflects 2025/26 tax year
Average weekly earnings in the 8 weeks before your 15th week before the baby is due
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Understanding Statutory Maternity Pay
Statutory Maternity Pay (SMP) is paid for up to 39 weeks. The amount you get depends on your average weekly earnings in the qualifying period.
How SMP is Calculated (2024/25)
- First 6 weeks: You receive 90% of your average weekly earnings (before tax)
- Remaining 33 weeks: You receive £187.18 per week or 90% of your average weekly earnings, whichever is lower
- Total duration: 39 weeks (approximately 9 months)
Eligibility Requirements
- You must have worked for your employer continuously for at least 26 weeks by the end of the 15th week before your due date
- You must earn at least £125 per week (gross) on average
- You must give your employer correct notice and proof of pregnancy
Important: SMP is the minimum your employer must pay. Many employers offer enhanced maternity pay as part of their benefits package. Check your employment contract or speak to HR to see if you're entitled to more. SMP is subject to tax and National Insurance deductions.
Official Resources: For full eligibility criteria and guidance, visit GOV.UK Maternity Pay and Leave. To understand how maternity pay affects your overall finances, use our take-home pay calculator or read about maximising your take-home pay.
Why Planning for Maternity Pay Matters
Understanding your maternity pay entitlement helps you:
- Budget effectively during your maternity leave
- Plan your finances before your baby arrives
- Understand your income for the full 39 weeks
- Know when to apply for additional benefits if needed
- Decide how long you can afford to take off work
- Compare job offers with different maternity packages
Knowing your SMP entitlement in advance allows you to make informed decisions about your maternity leave and helps you prepare financially for welcoming your new baby.
SMP at Different Salary Levels
The total SMP you receive depends on your salary. The first 6 weeks are paid at 90% of your average weekly earnings, while the remaining 33 weeks are at the flat rate of £184.03/week (or 90% if lower).
| Annual Salary | Weekly Pay | First 6 Weeks (per week) | Weeks 7-39 (per week) | Total SMP |
|---|---|---|---|---|
| £20,000 | £384.62 | £346.15 | £184.03 | £8,149.89 |
| £25,000 | £480.77 | £432.69 | £184.03 | £8,669.13 |
| £30,000 | £576.92 | £519.23 | £184.03 | £9,188.37 |
| £40,000 | £769.23 | £692.31 | £184.03 | £10,226.85 |
| £50,000 | £961.54 | £865.38 | £184.03 | £11,265.27 |
Want to understand more about how maternity pay works at your salary level? Read our complete maternity pay guide.
SMP vs Maternity Allowance
If you don't qualify for Statutory Maternity Pay, you may be eligible for Maternity Allowance instead. Here's how the two compare:
| Feature | SMP | Maternity Allowance |
|---|---|---|
| Eligibility | 26 weeks service + £123/wk | 26 of 66 weeks employed |
| First 6 weeks | 90% of earnings | £184.03/wk or 90% (lower) |
| Weeks 7-39 | £184.03/wk or 90% (lower) | Same rate throughout |
| Paid by | Employer | DWP |
| Taxable? | Yes | No |
| Duration | 39 weeks | 39 weeks |
Learn more in our maternity pay guide or check eligibility on GOV.UK Maternity Allowance.
Maternity Pay FAQs
How much is Statutory Maternity Pay?
For the first 6 weeks, you receive 90% of your average weekly earnings. For the remaining 33 weeks, you get £187.18 per week or 90% of your average weekly earnings, whichever is lower.
How long does Statutory Maternity Pay last?
SMP is paid for up to 39 weeks. You're entitled to 52 weeks of maternity leave in total, but only 39 weeks are paid through SMP. The remaining 13 weeks are unpaid, though your employer may offer additional company maternity pay.
When does Statutory Maternity Pay start?
SMP can start from the 11th week before your baby is due. The earliest it can start is when you give birth. You choose when to start your maternity leave, but must give your employer at least 28 days' notice.
Is Statutory Maternity Pay taxable?
Yes, SMP is treated as earnings and is subject to Income Tax and National Insurance contributions. Your employer will deduct these in the usual way when they pay you.
What if I don't qualify for SMP?
If you don't qualify for SMP (for example, if you're self-employed or your earnings are too low), you may be eligible for Maternity Allowance instead. This is paid by the government at up to £184.03 per week for up to 39 weeks.
Can I work during maternity leave?
You can work up to 10 "Keeping in Touch" (KIT) days during your maternity leave without losing your SMP. These days allow you to do some work, attend meetings, or training. Any work beyond 10 days may affect your SMP entitlement.
Does my employer pay SMP or the government?
Your employer pays SMP, but they can usually reclaim most or all of it from the government through HMRC. Small employers (with total National Insurance contributions of £45,000 or less per year) can reclaim 103% of SMP paid.
What happens if I have twins or multiples?
The SMP rate stays the same whether you're having one baby or multiples. However, you're entitled to the same 39 weeks of SMP and 52 weeks of maternity leave. Some employers may offer enhanced maternity pay for multiple births.
Can I return to work early and stop receiving SMP?
Yes, SMP stops when you return to work. You must give your employer at least 8 weeks' notice if you want to return to work earlier than originally planned. Any unused SMP entitlement is lost when you return to work.
What is enhanced maternity pay?
Enhanced maternity pay is additional pay offered by some employers on top of SMP. This varies by company and might include full pay for a certain number of weeks, or a higher percentage of your salary. Check your employment contract or company handbook for details of your employer's maternity policy.