SMP is taxed and subject to National Insurance like normal pay. Weeks 40–52 of maternity leave are unpaid unless your employer pays more.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency.
How SMP is calculated
Average weekly earnings (AWE): usually your gross pay in the 8 weeks (or two months) up to and including the qualifying week, divided by 8.
Weeks 1–6: 90% of AWE, with no upper limit.
Weeks 7–39: £194.32 a week (2026/27), or 90% of AWE if that is lower.
Weeks 40–52: unpaid, unless your employer offers more.
If your employer has an enhanced scheme — for example full pay for 12 weeks — it normally includes SMP rather than adding to it, so you receive the higher of the two for each week.
Worked example: £550 a week
Average weekly earnings £550, no enhanced pay, 2026/27
The first six weeks pay £495 a week (90% of £550). From week 7 you get the flat £194.32 a week, because it is lower than £495. Over 39 weeks that is £9,382.56 before tax and NI.
Total over 39 weeks£9,383before tax and NI
Weeks 1–6
£495.00per week (90%)
Weeks 7–39
£194.32per week (lower of £194.32 or 90%)
Statutory Maternity Pay only
£9,383
With an employer scheme paying full salary for 12 weeks, the total becomes £11,847.
What changed for 2026/27
The weekly flat rate rose from £187.18 to £194.32, applying from 5 April 2026. The lower earnings limit you must reach to qualify rose from £125 to £129 a week. The same flat rate applies to Statutory Paternity Pay, Shared Parental Pay and Statutory Adoption Pay.
Planning tips
A pay rise that is backdated into the 8-week calculation period increases your SMP.
Salary sacrifice schemes can lower your average earnings; employers should usually calculate SMP on what you would have earned.
Shared Parental Leave lets parents split up to 50 weeks of leave and 37 weeks of pay.
Keeping in touch days: you can work up to 10 days during maternity leave without losing SMP.
Questions people ask
How much is Statutory Maternity Pay in 2026/27?
90% of your average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of your average weekly earnings (whichever is lower) for the next 33 weeks. The new rate applies from 5 April 2026.
Who qualifies for SMP?
You need to have worked for your employer continuously for at least 26 weeks up to the qualifying week (the 15th week before the baby is due), and earn on average at least £129 a week (2026/27).
Is maternity pay taxed?
Yes. SMP is paid through payroll and is subject to income tax and National Insurance like normal pay.
Do I still build up holiday on maternity leave?
Yes. Statutory holiday continues to accrue throughout maternity leave, and you can usually take it before or after your leave.
What if I don't qualify for SMP?
You may be able to claim Maternity Allowance from Jobcentre Plus, which pays up to the same weekly flat rate for 39 weeks.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency. Read the full disclaimer.
