Maternity Pay Calculator UK 2026/27 — How Much Will You Get?

Understanding your maternity pay helps you plan finances for when your baby arrives. Here’s how to calculate what you’ll receive.

Maternity Pay Overview

Types of Maternity Pay

Type	Who Gets It	Amount
Statutory Maternity Pay (SMP)	Employees meeting criteria	90% then £187.18/week
Enhanced maternity pay	Employees with better schemes	Varies by employer
Maternity Allowance (MA)	Self-employed or don’t qualify for SMP	Up to £187.18/week
Universal Credit	Low income/no other pay	Varies

Statutory Maternity Pay (SMP) 2026/27

Current Rates

Period	Rate
Weeks 1-6	90% of average weekly earnings
Weeks 7-39	£187.18/week (or 90% if lower)
Weeks 40-52	Unpaid (but job protected)

SMP Qualification Criteria

Requirement	Detail
Employment	Same employer for 26+ weeks by qualifying week
Qualifying week	15 weeks before expected week of birth
Earnings	Average of £125/week or more
Still pregnant	At 11th week before due date (or baby born)
Notice	Tell employer 28 days before leave starts
MAT B1	From midwife/doctor

How Average Earnings Are Calculated

Step	Detail
Reference period	8 weeks ending with qualifying week
What’s included	Salary, overtime, bonuses, commission
What’s excluded	Expenses, benefits in kind
If monthly paid	2 months’ pay × 6 ÷ 52

SMP Calculation Examples

Example 1: £2,500/Month Salary

Calculation	Amount
Monthly salary	£2,500
Weekly equivalent	£577 (£2,500 × 12 ÷ 52)
Weeks 1-6 (90%)	£519.23/week
Weeks 7-39 (statutory)	£187.18/week

Total SMP: (6 × £519.23) + (33 × £187.18) = £9,292.32

Example 2: £35,000 Annual Salary

Calculation	Amount
Annual salary	£35,000
Weekly equivalent	£673.08
Weeks 1-6 (90%)	£605.77/week
Weeks 7-39 (statutory)	£187.18/week

Total SMP: (6 × £605.77) + (33 × £187.18) = £9,511.56

Example 3: £50,000 Annual Salary

Calculation	Amount
Annual salary	£50,000
Weekly equivalent	£961.54
Weeks 1-6 (90%)	£865.38/week
Weeks 7-39 (statutory)	£187.18/week

Total SMP: (6 × £865.38) + (33 × £187.18) = £11,369.22

Week-by-Week SMP Tables

SMP by Salary (Weekly Amounts)

Annual Salary	Weeks 1-6	Weeks 7-39	Total 39 Weeks
£15,000	£259.62	£187.18	£7,734.66
£20,000	£346.15	£187.18	£8,253.84
£25,000	£432.69	£187.18	£8,773.08
£30,000	£519.23	£187.18	£9,292.32
£35,000	£605.77	£187.18	£9,811.56
£40,000	£692.31	£187.18	£10,330.80
£45,000	£778.85	£187.18	£10,850.04
£50,000	£865.38	£187.18	£11,369.22
£60,000	£1,038.46	£187.18	£12,407.70
£70,000	£1,211.54	£187.18	£13,446.18

Monthly SMP Breakdown (£35,000 Salary Example)

Month	Weeks	Weekly Rate	Monthly Total
Month 1	1-4	£605.77 (90%)	£2,423.08
Month 2	5-8	Mixed	~£1,447.89
Month 3	9-13	£187.18	£811.11
Month 4	14-17	£187.18	£811.11
Month 5	18-22	£187.18	£811.11
Month 6	23-26	£187.18	£811.11
Month 7	27-30	£187.18	£811.11
Month 8	31-35	£187.18	£811.11
Month 9	36-39	£187.18	£811.11

Enhanced Maternity Pay

Common Enhanced Schemes

Enhancement	Example
Full pay for 6-12 weeks	100% salary instead of 90%
Extended enhanced pay	Full or half pay for 16-26 weeks
Top-up to full pay	For SMP period
Matching	Enhanced if you return to work

Enhanced Pay Examples

Employer scheme: 12 weeks full pay + 27 weeks SMP (£40,000 salary)

Period	Weekly Pay	Total
Weeks 1-12	£769.23 (100%)	£9,230.77
Weeks 13-39	£187.18 (SMP)	£5,053.86
Total		£14,284.63

vs SMP only: £10,330.80 — Enhanced = £3,954 more

Check Your Contract

Where to Look	What to Check
Employment contract	Maternity policy
Staff handbook	Enhanced pay terms
HR/intranet	Maternity benefits
HR directly	If unclear

Maternity Allowance

Who Gets MA

Situation	MA May Apply
Self-employed	Yes
Recently changed jobs	Yes
Don’t earn enough for SMP	Yes
Zero-hours/agency	Yes
Not employed	May qualify

MA Eligibility

Requirement	Detail
Work test	Employed/self-employed 26 of last 66 weeks
Earnings	Earned £30/week in at least 13 weeks
Not receiving SMP	Can’t get both

MA Rates 2026/27

Rate	Amount
Standard rate	£187.18/week
If earned less	90% of average weekly earnings
Duration	39 weeks

MA Calculation

Total MA: 39 weeks × £187.18 = £7,300.02

Comparison: SMP vs Maternity Allowance

Factor	SMP	Maternity Allowance
First 6 weeks	90% of earnings	£187.18 flat
Weeks 7-39	£187.18	£187.18
Who pays	Employer (reclaims most)	Government directly
Tax/NI	Deducted	Tax only (no NI)
Minimum earnings	£125/week average	£30/week (13 weeks)

For £35,000 earner:

• SMP total: £9,811.56
• MA total: £7,300.02
• Difference: £2,511.54 more with SMP

Tax on Maternity Pay

SMP Is Taxable

Deduction	Applied?
Income tax	Yes
National Insurance	Yes (if above threshold)
Pension contributions	Usually yes (check scheme)
Student loan	Yes (if applicable)

Net Maternity Pay Example

£35,000 salary, weeks 1-6:

Gross weekly	£605.77
Less tax (20%)	-£121.15
Less NI (12%)	-£72.69
Net weekly	£411.93

Weeks 7-39:

Gross weekly	£187.18
Less tax (20%)	-£37.44
Less NI (0%)	£0 (below threshold)
Net weekly	£149.74

Income Drop Calculator

How Much Less Will You Earn?

Annual Salary	Normal Monthly Net	SMP Month 3+ Net	Monthly Drop
£25,000	£1,772	~£650	-£1,122
£30,000	£2,072	~£650	-£1,422
£35,000	£2,356	~£650	-£1,706
£40,000	£2,638	~£650	-£1,988
£50,000	£3,205	~£650	-£2,555

Net SMP approximated for statutory rate period

Planning for Reduced Income

Action	Benefit
Save during pregnancy	Build buffer for low-pay months
Reduce expenses	Lower outgoings before baby arrives
Check benefits	Child Benefit, UC if eligible
Use annual leave	Can take before/after maternity
Understand timings	Know when enhanced pay (if any) ends

Timing and Dates

Key Dates

Date	What It Is
Expected Week of Childbirth (EWC)	Week baby is due
Qualifying Week	15 weeks before EWC
Earliest maternity leave can start	11 weeks before EWC
Latest maternity leave must start	Day after birth
Compulsory maternity leave	2 weeks after birth (4 weeks if factory)

Timeline Example

Due date: 15 June 2026

Date	Event
1 March 2026	Qualifying week (15 weeks before)
6 April 2026	Earliest leave can start (11 weeks before)
18 May 2026	Latest to give notice (28 days before leave)
15 June 2026	Expected due date
29 June 2026	End of compulsory leave (2 weeks after)

Additional Support

Child Benefit

Detail	Amount
First child	£26.05/week (£1,354.60/year)
Additional children	£17.25/week each
When to claim	As soon as baby born
Tax charge	If either parent earns over £60,000

Universal Credit

If Eligible	Extra Support
Child element	£333.33/month per child
Childcare	Up to 85% of costs
Housing	Rent support

Sure Start Maternity Grant

Detail	Information
Amount	£500 one-off
Eligibility	On certain benefits, first child only
When to claim	11 weeks before to 6 months after birth

Shared Parental Leave

What It Is

Feature	Detail
Share leave	With partner
Convert	Up to 50 weeks maternity leave
Shared pay	Up to 37 weeks of pay
Flexibility	Take together or separately

ShPP Rate

Rate	Amount
Weekly	£187.18 (or 90% of earnings if lower)
Duration	Up to 37 weeks (minus weeks of SMP taken)

Paternity Pay

Statutory Paternity Pay

Detail	Amount
Duration	1 or 2 weeks
Rate	£187.18/week (or 90% of earnings if lower)
When	Within 56 days of birth

Checklist

Before Maternity Leave

Action	When
Tell employer	By 15 weeks before due date
Get MAT B1	From midwife (20+ weeks)
Check company policy	As soon as possible
Calculate expected pay	Use this guide
Plan finances	Budget for reduced income
Check holiday	Can carry over/use

During Maternity Leave

Action	Check
Submit MAT B1	To employer
Confirm start date	In writing
Receive MATB1 acknowledgment	From employer
Check payslips	Pay correct?
Keep in touch days	Use if wanted (up to 10)

Summary Calculation

Quick SMP Formula

1. Weekly salary: Annual ÷ 52
2. Weeks 1-6: Weekly × 0.9 × 6
3. Weeks 7-39: £187.18 × 33
4. Total: Add together

Example (£30,000 salary)

Step	Calculation	Result
Weekly salary	£30,000 ÷ 52	£576.92
Weeks 1-6	£576.92 × 0.9 × 6	£3,115.38
Weeks 7-39	£187.18 × 33	£6,176.94
Total		£9,292.32

Useful Links

• Paternity Pay Guide
• Child Benefit Guide
• Universal Credit Guide
• Having a Baby Financial Checklist
• UC Childcare Costs Guide
• Tax Calculator