Statutory Maternity Pay, often shortened to SMP, is a statutory payment made by an employer to an eligible employee who takes time off work because they are having a baby.
Statutory Maternity Pay rates for 2026/27
SMP is paid in two stages. The first 6 weeks are paid at 90% of average weekly earnings. The remaining 33 weeks are paid at the statutory weekly rate or 90% of average weekly earnings, whichever is lower.
90% of average weekly earnings.
£194.32 or 90% of average weekly earnings, whichever is lower.
Maximum period SMP can be paid if eligible.
| SMP period | 2026/27 rate | Simple meaning |
|---|---|---|
| First 6 weeks | 90% of average weekly earnings | No statutory upper cap for this stage. |
| Remaining 33 weeks | £194.32 or 90% of average weekly earnings, whichever is lower | The standard weekly SMP rate applies unless 90% of earnings is lower. |
| Total SMP | Up to 39 weeks | SMP is shorter than the full 52-week statutory maternity leave period. |
Who qualifies for Statutory Maternity Pay?
To qualify for SMP, an employee usually needs to have worked for the same employer continuously for at least 26 weeks into the qualifying week, and must meet the average earnings requirement.
The qualifying week is the 15th week before the expected week of childbirth. Employees also normally need to give the employer the correct notice and proof of pregnancy, such as a MATB1 certificate.
Continuous employment into the qualifying week.
Average weekly earnings at least the Lower Earnings Limit for 2026/27.
The qualifying week is 15 weeks before the expected week of childbirth.
Average weekly earnings
Average weekly earnings are used to decide eligibility and calculate the first 6 weeks of SMP. Payroll normally looks at a set calculation period before the qualifying week.
Pay in the relevant period can matter. Salary sacrifice, unpaid leave, reduced pay, bonus timing or sickness during the calculation period may affect average weekly earnings.
average weekly earnings = relevant earnings in calculation period ÷ number of weeks in that period
Statutory Maternity Pay vs maternity leave
Statutory Maternity Pay and statutory maternity leave are connected, but they are not the same thing. SMP is the payment. Maternity leave is the time away from work.
Statutory Maternity Pay
Payment for up to 39 weeks if the employee qualifies.
Statutory maternity leave
Employment leave that can last up to 52 weeks for eligible employees.
Is Statutory Maternity Pay taxable?
SMP is paid through payroll and is treated as earnings. That means PAYE Income Tax, National Insurance, pension contributions, student loan deductions and other deductions may still apply depending on the employee’s circumstances.
The net amount received can therefore be lower than the gross SMP amount shown in the calculation.
Estimate maternity take-home pay
Use the maternity and paternity pay calculator to estimate gross statutory pay, then compare take-home pay where needed.
Statutory vs enhanced maternity pay
SMP is the statutory minimum for eligible employees. Some employers offer enhanced maternity pay, occupational maternity pay or contractual maternity pay on top of the statutory minimum.
Statutory Maternity Pay
The statutory payment calculated using SMP rules and statutory rates.
Enhanced maternity pay
An employer scheme that pays more than the statutory minimum, usually under contract or policy.
Check the policy: enhanced pay may have conditions, repayment clauses if you do not return, or different rules for bonus, pension and benefits.
What if you do not qualify for SMP?
If an employer decides you do not qualify for SMP, they should explain why and give an SMP1 form. You may be able to claim Maternity Allowance instead, depending on your work and earnings history.
This can matter for people who recently changed jobs, have low average earnings, are self-employed, or do not meet the continuous employment test.
Holiday, pension and benefits during maternity leave
Holiday entitlement usually continues to build up during maternity leave. Pension and benefit treatment can depend on contract, scheme rules and whether the employer provides enhanced maternity pay.
If you are planning leave, check how holiday, bank holidays, pension contributions, salary sacrifice, bonuses and benefits will be handled.
Check annual leave alongside maternity leave
Use the holiday entitlement calculator if leave spans a holiday year or working pattern changes.
Simple Statutory Maternity Pay example
Suppose average weekly earnings are £500. The first 6 weeks would be paid at 90% of £500, which is £450 per week. The remaining 33 weeks would use the lower of £194.32 or 90% of average weekly earnings, so £194.32 per week in this example.
First 6 weeks: £450/week. Remaining 33 weeks: £194.32/week. Gross SMP total before deductions would be £9,112.56.
Calculate Statutory Maternity Pay
The maternity and paternity pay calculator estimates statutory maternity, paternity, adoption, shared parental, parental bereavement and neonatal care pay based on pay and statutory rates.
Estimate maternity pay
Enter average weekly earnings and leave type to estimate statutory pay.
Statutory Maternity Pay FAQs
What is Statutory Maternity Pay?
It is a statutory payment for eligible employees who take time off work because they are having a baby.
How long is SMP paid for?
SMP can be paid for up to 39 weeks if the employee qualifies.
What is the SMP rate for 2026/27?
The first 6 weeks are 90% of average weekly earnings. The remaining 33 weeks are £194.32 or 90% of average weekly earnings, whichever is lower.
Is SMP the same as maternity leave?
No. SMP is the payment. Maternity leave is the time away from work.