Statutory maternity pay calculator
Statutory maternity pay 2026 runs to 39 weeks of pay in two parts, and the part most employers get wrong is the last line: a small employer reclaims more from HMRC than they paid out.
Updated 13 September 2026
Statutory maternity pay rates and amount #
| Period | Weekly | Weeks | Total |
|---|---|---|---|
| Weeks 1 to 6, at 90% of earnings | £540.00 | 6 | £3,240.00 |
| Weeks 7 to 39, standard rate | £194.32 | 33 | £6,412.56 |
| Total statutory maternity pay amount | £9,652.56 | ||
What it actually costs the employer #
| SMP paid out | £9,652.56 |
| Recovery rate | 109% (Small Employers Relief) |
| Reclaimed from HMRC | £10,521.29 |
| Net cost to the business | −£868.73 a net gain, not a cost |
How statutory maternity pay is calculated #
How is statutory maternity pay calculated comes down to two rates over 39 weeks:
- Weeks 1 to 6: 90% of average weekly earnings, with no upper limit
- Weeks 7 to 39: £194.32, or 90% of average weekly earnings if that is lower
Average weekly earnings are taken from the eight weeks up to and including the qualifying week, which is the fifteenth week before the week the baby is due. That is the statutory maternity pay qualifying week, and it is also the point at which entitlement is tested.
Statutory maternity pay eligibility #
To qualify, an employee must have worked for the employer continuously for at least 26 weeks into the qualifying week, and earn at least the lower earnings limit for National Insurance on average.
Statutory maternity pay employer duties start with the MATB1 certificate and at least 28 days' notice of when the employee wants leave to start. If the employee does not qualify, the employer issues form SMP1 so Maternity Allowance can be claimed instead.
Statutory maternity pay if unemployed, or for the self-employed, is not available: those are Maternity Allowance cases, claimed from the DWP rather than an employer.
Pay, leave and tax are three different things #
| Maternity leave | Up to 52 weeks |
| Statutory maternity pay | Up to 39 weeks |
| Unpaid portion of leave | 13 weeks |
Does statutory maternity pay get taxed? Yes. SMP is earnings, so Income Tax and National Insurance come off through PAYE, and statutory maternity pay after tax is lower than the figures above. Pension contributions normally continue too, with the employer contributing on the salary the employee would have received.
Statutory maternity pay Scotland, Wales and Northern Ireland rules are identical. What is statutory maternity pay UK wide is a single scheme, and statutory maternity pay in UK employment does not vary by nation. Statutory maternity pay NI, for Northern Ireland, follows the same rates and the same qualifying week.
Alongside the other statutory payments #
SMP is the one you largely get back. Statutory sick pay is not recoverable at all, and changed substantially in April 2026. The holiday pay calculator matters here too, because holiday continues to accrue throughout maternity leave and is usually taken at the end of it.
The full employer calendar, from PAYE registration to what is reported each payday, is in payroll for small business.
Common questions #
What is statutory maternity pay?
The minimum an employer must pay an employee on maternity leave. It runs for up to 39 weeks: the first 6 weeks at 90% of average weekly earnings, then 33 weeks at £194.32 or 90% of earnings, whichever is lower.
How much is statutory maternity pay?
It depends on earnings. On £600 a week it comes to £9,653 over the full 39 weeks. The first 6 weeks pay £540.00 and the rest pay £194.32.
What is the statutory maternity pay rate for 2026?
£194.32 a week for the standard rate period, which is weeks 7 to 39. The first 6 weeks are paid at 90% of average weekly earnings with no cap.
How many weeks is statutory maternity pay?
39 weeks of pay, within up to 52 weeks of maternity leave. The last 13 weeks of leave are unpaid.
Who pays statutory maternity pay?
The employer pays it through payroll, then reclaims most of it from HMRC. Standard recovery is 92%. A small employer recovers 109%, which is more than they paid out.
What is statutory maternity pay recovery?
Reclaiming SMP from HMRC through payroll. Most employers reclaim 92%. Employers who paid £45,000 or less in Class 1 National Insurance in the qualifying year get Small Employers Relief and reclaim 109%.
Can self employed people get statutory maternity pay?
No. Statutory maternity pay self employed claimants cannot receive, because SMP is paid by an employer. Maternity Allowance is the equivalent for the self-employed and is claimed from the DWP instead.
Does statutory maternity pay get taxed?
Yes. SMP is treated as earnings, so Income Tax and National Insurance are deducted through PAYE in the normal way. Statutory maternity pay after tax is therefore less than the headline figure.
When does statutory maternity pay start?
It can start from 11 weeks before the week the baby is due, and starts automatically if the employee is off work for a pregnancy-related reason in the last 4 weeks before the due date.