Maternity Pay Calculator

How the maternity pay calculator works

1. 1

   Enter average weekly earnings

   Average weekly earnings are the basis for the whole calculation. They are worked out from gross earnings in the relevant reference period before the qualifying week, including any overtime and bonuses paid in that period.

2. 2

   Choose how many weeks to estimate

   You can estimate the full 39 paid weeks or a shorter period if you plan to return to work early. Statutory maternity leave can run for up to 52 weeks, but only 39 of those weeks attract Statutory Maternity Pay.

3. 3

   Add any SMP already paid

   If some weeks of SMP have already been paid, enter them so the calculator applies the remaining balance of the 39-week limit rather than starting the six high-rate weeks again.

4. 4

   Read the breakdown and the employer recovery estimate

   The result separates the six high-rate weeks from the standard-rate weeks and shows the estimated amount an employer could recover, at 92% as standard or 109% where Small Employers' Relief applies.

The Statutory Maternity Pay formula for 2026/27

Weeks 1 to 6 = 90% x average weekly earnings Weeks 7 to 39 = lower of (£194.32, 90% x average weekly earnings) Total SMP = high-rate weeks + standard-rate weeks, up to 39 paid weeks

• •The first six weeks are never capped, so higher earners receive 90% of their full average weekly earnings for that period.
• •Anyone whose 90% figure falls below £194.32 a week receives the 90% figure for the whole 39 weeks rather than the standard rate.
• •Statutory maternity leave can last up to 52 weeks, so the final 13 weeks of leave are unpaid unless the employer offers contractual maternity pay.
• •Employer recovery is an estimate at 92% of SMP paid, or 109% where the employer qualifies for Small Employers' Relief.

Worked example: average weekly earnings of £500 across the full 39 weeks

Rachel has average weekly earnings of £500 in the relevant reference period and plans to take the full 39 paid weeks of Statutory Maternity Pay in the 2026/27 tax year. No SMP has been paid to her yet.

Average weekly earnings

£500.00

90% of average weekly earnings

£450.00

Weeks 1 to 6 at 90%

£2,700.00

Standard weekly rate for 2026/27

£194.32

Weeks 7 to 39 at the standard rate

£6,412.56

Total gross SMP over 39 weeks

£9,112.56

Rachel would receive £9,112.56 of gross Statutory Maternity Pay across the full 39 paid weeks.

Statutory Maternity Pay rates and limits for 2026/27

The rates below apply to the 2026/27 statutory period. The Lower Earnings Limit figure is taken from the current rates and thresholds guidance for employers.

Source: UK Government, UK Government

Who qualifies for Statutory Maternity Pay

You need continuous employment and qualifying earnings

SMP is for employees with enough continuous service with the same employer by the qualifying week, whose average weekly earnings are at least the Lower Earnings Limit of £129 a week for 2026/27.

Notice and evidence rules matter

Entitlement also depends on giving the employer proper notice of when you want your leave and pay to start, and on providing proof of pregnancy such as a MATB1 certificate.

Not qualifying for SMP does not always mean no payment

Employees who do not meet the SMP conditions may be able to claim Maternity Allowance instead. That is a separate benefit with its own rules and rates, and it is not calculated by this tool.

Contractual maternity pay can be more generous

Many employers offer occupational maternity pay above the statutory minimum, often full pay for an initial period. This calculator shows the statutory floor, so check your contract or policy for any enhancement.

Frequently asked questions

How much is Statutory Maternity Pay in 2026/27?

The first six weeks are paid at 90% of your average weekly earnings with no upper limit. The remaining 33 weeks are paid at £194.32 a week, or at 90% of average weekly earnings if that figure is lower. Paid SMP therefore lasts a maximum of 39 weeks in total, and the last 13 weeks of a full 52-week maternity leave are unpaid unless a contractual scheme applies.

How long is Statutory Maternity Pay paid for?

SMP is paid for up to 39 weeks, made up of six weeks at the higher earnings-related rate followed by 33 weeks at the standard rate or 90% of earnings if lower. Statutory maternity leave itself can run for up to 52 weeks, so anyone taking the full entitlement should plan for around 13 unpaid weeks at the end.

What earnings do I need to qualify for SMP?

Average weekly earnings must be at least the Lower Earnings Limit, which is £129 a week for 2026/27, alongside the continuous-service and notice conditions. This calculator uses the current rates and thresholds guidance for that figure because the employer eligibility pages are not always updated at the same time as the annual rates.

Can an employer reclaim Statutory Maternity Pay?

Yes, in most cases. Employers can normally recover 92% of the SMP they pay through their PAYE scheme, and smaller employers who qualify for Small Employers' Relief can recover 109%. That is very different from Statutory Sick Pay, which cannot be recovered at all, so the real cost of maternity pay to an employer is much lower than the gross figure.

What if I do not qualify for Statutory Maternity Pay?

You may be able to claim Maternity Allowance, which is aimed at people who are self-employed or who do not meet the SMP service and earnings conditions. It is paid by the government rather than an employer and has its own qualifying rules, rates and claim process. This tool does not calculate Maternity Allowance, so check the GOV.UK guidance for that benefit.