If you want a complete route through maternity, paternity, and family-leave pay decisions, start with the Maternity and Paternity Pay Hub for the full framework.
Statutory Maternity Pay (SMP) is the minimum amount employers must pay during maternity leave. Here are the rates for 2026/27 and how to calculate what you’ll receive.
For the wider cluster covering redundancy, statutory pay, leave rights, contract protections, and dispute routes, use the main Employment Rights hub.
SMP Rates 2026/27
| Period | Rate |
|---|---|
| First 6 weeks | 90% of your average weekly earnings (no cap) |
| Weeks 7-39 | £187.18/week or 90% of your average earnings — whichever is lower |
Total: up to 39 weeks of Statutory Maternity Pay.
How Much Will You Get?
If You Earn £500/week or More
| Weeks | Rate | Weekly Amount |
|---|---|---|
| 1-6 | 90% of earnings | £450 (example) |
| 7-39 | Standard rate | £187.18 |
Total over 39 weeks: £450 × 6 + £187.18 × 33 = £8,876.94 (example)
If You Earn £200/week
| Weeks | Rate | Weekly Amount |
|---|---|---|
| 1-6 | 90% of earnings | £180 |
| 7-39 | 90% of earnings (lower than standard rate) | £180 |
Total over 39 weeks: £180 × 39 = £7,020
Minimum to Qualify
You must earn at least £125/week on average to qualify for SMP. If you earn less, you may qualify for Maternity Allowance instead.
SMP Calculator Example
Sarah earns £35,000/year (£673/week gross)
| Weeks | Rate | Weekly Amount | Total |
|---|---|---|---|
| 1-6 | 90% | £605.70 | £3,634.20 |
| 7-39 | £187.18 | £187.18 | £6,176.94 |
| Total | £9,811.14 |
Note: SMP is taxable income — you’ll pay tax and NI on it.
Who Qualifies for SMP
You must meet all these conditions:
| Requirement | Details |
|---|---|
| Employment | Worked for your employer continuously for 26+ weeks by the 15th week before your due date |
| Earnings | Earn at least £125/week on average in the 8 weeks before the qualifying week |
| Notice | Give your employer at least 28 days’ notice (or as soon as reasonably practical) |
| Proof of pregnancy | Provide MATB1 certificate (from your midwife or doctor) |
| Still pregnant | At the 11th week before your due date, you’re still pregnant (or have given birth) |
The “Qualifying Week”
The qualifying week is the 15th week before your expected week of childbirth. This is when your eligibility is assessed.
If You Don’t Qualify for SMP
If you don’t qualify for SMP (e.g., you’re self-employed, recently changed jobs, or earn below the threshold), you may be able to claim Maternity Allowance:
| Maternity Allowance 2026/27 | |
|---|---|
| Standard rate | £187.18/week |
| Or | 90% of average earnings (if lower) |
| Duration | Up to 39 weeks |
| Paid by | DWP (not your employer) |
Apply for Maternity Allowance via GOV.UK.
Enhanced Maternity Pay
Many employers offer enhanced maternity pay (more than the statutory minimum). Common examples:
| Employer Offer | Example |
|---|---|
| Full pay for 26 weeks | Some public sector employers |
| Enhanced pay for 12 weeks | Many large companies |
| Topping up to full pay | During the first 6 months |
Check your employment contract or staff handbook. Enhanced pay is at your employer’s discretion — there’s no legal requirement.
When Does SMP Start?
SMP can start:
- From the 11th week before your due date (at the earliest)
- Later, if you choose to work longer
- Automatically, if you’re off sick with a pregnancy-related illness in the 4 weeks before your due date
You must take at least 2 weeks off after birth (4 weeks if you work in a factory).
How SMP Is Paid
SMP is paid:
- By your employer (not the government)
- Through your normal payroll
- Subject to tax and National Insurance
- In the same way as your regular wages (weekly, fortnightly, monthly)
Most employers can reclaim 92% of SMP from HMRC (or 103% if they’re a small employer).
Other Support During Maternity Leave
| Support | How It Helps |
|---|---|
| Maternity leave | Up to 52 weeks (39 paid, 13 unpaid) |
| Holiday accrual | You continue to accrue holiday during maternity leave |
| Pension contributions | Your employer must continue their pension contributions |
| KIT days | You can work up to 10 “keeping in touch” days without losing SMP |
| SMP and Universal Credit | SMP counts as income for UC purposes |
SMP vs SPP (Paternity Pay)
| SMP (Mother) | SPP (Partner) | |
|---|---|---|
| Duration | Up to 39 weeks | 2 weeks |
| Rate (after 6 weeks) | £187.18/week | £187.18/week |
| Can share | Yes — via Shared Parental Leave | Yes |
Parents can split leave/pay via Shared Parental Leave (ShPL) if the mother returns to work early.
Rate History
| Tax Year | Standard Weekly Rate |
|---|---|
| 2026/27 | £187.18 |
| 2025/26 | £184.03 |
| 2024/25 | £184.03 |
| 2023/24 | £172.48 |
| 2022/23 | £156.66 |
Related Guides
Summary
| 2026/27 | |
|---|---|
| First 6 weeks | 90% of average weekly earnings |
| Weeks 7-39 | £187.18/week (or 90% if lower) |
| Total SMP duration | 39 weeks |
| Minimum earnings to qualify | £125/week |
| Minimum service | 26 weeks by qualifying week |
| Taxable | Yes |