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Summary
Statutory Maternity Pay (SMP) is paid for up to 39 weeks to eligible employees. The first 6 weeks are paid at 90% of your average weekly earnings (no cap), and the remaining 33 weeks at the lower of 90% of average earnings or the flat rate (£187.18/week for 2025-26). Many employers offer enhanced maternity pay above SMP. The calculator shows your weekly and monthly maternity income and the total over the full period.
How it works
SMP structure
| Period | Rate | Duration |
|---|---|---|
| Weeks 1-6 | 90% of average weekly earnings | 6 weeks |
| Weeks 7-39 | Lower of 90% AWE or £187.18/week | 33 weeks |
| Weeks 40-52 | Unpaid (but protected leave) | 13 weeks |
Average Weekly Earnings (AWE)
SMP is based on your average weekly earnings in the 8-week “relevant period” ending with the last normal pay day on or before the Saturday of the qualifying week (15 weeks before the expected week of childbirth). The AWE calculation uses gross earnings including overtime, bonuses, and back pay received in that period.
Eligibility
To qualify for SMP you must:
- Have been continuously employed for at least 26 weeks by the qualifying week (15 weeks before the due date)
- Earn at least £125/week on average (2025-26 Lower Earnings Limit)
- Give your employer at least 28 days’ notice
- Provide proof of pregnancy (MATB1 certificate)
If you don’t qualify for SMP, you may be eligible for Maternity Allowance (MA) from the DWP.
Tax on SMP
SMP is treated as earnings and subject to income tax and National Insurance in the normal way through PAYE. However, the reduced income during maternity leave often means a lower tax rate for the year as a whole.
Worked example
Salary: £35,000/year (£673.08/week), qualifying for SMP
- Weeks 1-6 at 90%: £673.08 x 90% = £605.77/week = £3,634.62 total
- Weeks 7-39 at flat rate: £187.18/week x 33 = £6,176.94 total
- Total SMP: £3,634.62 + £6,176.94 = £9,811.56
- Average monthly SMP: £9,811.56 / 9 = £1,090.17
Compare: normal monthly gross pay = £2,916.67. SMP represents about 37% of full pay over the 39-week period.
Higher earner: £60,000/year (£1,153.85/week)
- Weeks 1-6: £1,153.85 x 90% = £1,038.46/week = £6,230.77
- Weeks 7-39: £187.18/week x 33 = £6,176.94
- Total SMP: £12,407.71
- SMP as % of full pay for 39 weeks: 28%
Inputs explained
- Annual salary — your gross salary, used to calculate average weekly earnings
- Enhanced maternity pay — if your employer tops up SMP (e.g., 12 weeks full pay + SMP)
- Due date — determines the qualifying week and payment start dates
Outputs explained
- Weekly SMP schedule — payment for each week of maternity leave
- Total SMP — cumulative statutory pay over 39 weeks
- Monthly cash flow — how much you receive each month
- Income comparison — SMP vs your normal salary
- Enhanced top-up — additional pay if your employer offers enhanced maternity
Assumptions & limitations
- SMP is the statutory minimum. Many public sector and large private employers offer significantly more (e.g., NHS: 8 weeks at full pay + 18 weeks at half pay + SMP).
- SMP must be repaid if you do not return to work for the contractually required period (typically 3-6 months).
- The calculator does not model Shared Parental Leave Pay (ShPL), which allows parents to split the remaining leave after the first 2 weeks.
- Maternity Allowance for those who don’t qualify for SMP is a flat £187.18/week (or 90% of AWE if lower) for up to 39 weeks.
- SMP is paid by the employer, who can reclaim 92% (or 103% for small employers) from HMRC.