SMP rates for 2027/28 have not yet been confirmed as of September 2026. They are typically announced by DWP in autumn (around November) and take effect the following April.
Last reviewed: September 2026. The 2027/28 SMP flat rate will be confirmed in autumn 2026 and takes effect from April 2027. This page will be updated when the figure is announced — treat any 2027/28 figures below as provisional/unconfirmed until then. The 2026/27 figures are confirmed and current as of this review.
SMP and Parental Pay — Current Confirmed Rates (2026/27)
| Pay type | Weeks | Rate |
|---|---|---|
| SMP — weeks 1–6 | 6 | 90% of average weekly earnings (no cap) |
| SMP — weeks 7–39 | 33 | £194.32/week (2026/27, confirmed) or 90% AWE if lower |
| Statutory Paternity Pay (SPP) | 2 | £194.32/week (2026/27, confirmed) |
| Statutory Shared Parental Pay (ShPP) | Up to 37 | £194.32/week (2026/27, confirmed) |
| Statutory Adoption Pay (SAP) | 39 | Same as SMP structure |
| Maternity Allowance | Up to 39 | £194.32/week (2026/27, confirmed) |
2027/28 rates are unconfirmed and will not be announced until autumn 2026 — check gov.uk nearer the time before relying on any figure for 2027/28.
SMP — Qualifying Earnings History
| Tax year | Lower Earnings Limit (weekly) | Flat-rate SMP |
|---|---|---|
| 2023/24 | £123 | £172.48 |
| 2024/25 | £123 | £184.03 |
| 2025/26 | £125 | £187.18 |
| 2026/27 | £129 | £194.32 |
| 2027/28 | TBC | TBC |
How SMP Is Taxed
SMP is taxable income and subject to income tax and NI:
| SMP taxable? | Yes — treated as earnings |
| Income tax applies? | Yes — at your marginal rate (20% for most) |
| Employee NI on SMP? | No — SMP is below the NI Primary Threshold (£242/week) |
At £194.32/week (2026/27), SMP is £10,104.64/year (for 52 weeks) — below the personal allowance of £12,570 (frozen through at least 2027/28), so most people pay no income tax on SMP alone. But if combined with other income in the same tax year (e.g., earnings in the first weeks of the year before maternity leave), tax may be due.
Shared Parental Leave and Pay
Shared Parental Pay allows couples to share up to 50 weeks of leave and 37 weeks of ShPP:
| Total available leave | 52 weeks |
| Minimum mother must take | 2 weeks (4 for factory workers) |
| Shareable leave | Up to 50 weeks |
| Shareable pay | Up to 37 weeks at ShPP flat rate |
| ShPP rate (2026/27, confirmed) | £194.32/week (same as SMP flat rate) |
Maternity and Parental Pay Decision Guide
| Your situation | Best option |
|---|---|
| Employed, qualifying earnings met | SMP — paid by employer |
| Employed, earnings too low | Maternity Allowance |
| Self-employed | Maternity Allowance |
| Recently unemployed (< 26 weeks ago) | Maternity Allowance (if 13 weeks at £30+/week) |
| Partner wants time off | Shared Parental Leave / Statutory Paternity Pay |
Related Articles
SMP and Redundancy During Maternity Leave
Redundancy while on maternity leave is lawful only in very limited circumstances. If the role genuinely ceases to exist, the employer must:
- Offer you any suitable alternative vacancy in the company before offering it to any other candidate — this is a priority right over other employees
- If no suitable alternative is available, you can be made redundant — but you still receive SMP for the full maternity pay period, and redundancy pay (statutory or enhanced) must be calculated on your full pay, not your SMP rate
Redundancy that targets pregnant women or those on maternity leave is automatically unfair dismissal — no qualifying service is required.
If you are selected for redundancy while pregnant or on maternity leave and believe it is connected to your pregnancy or maternity:
- Challenge the selection criteria in writing immediately
- Ask to see the pool of employees from which you were selected
- Contact ACAS Early Conciliation within 3 months of dismissal