Statutory Maternity Pay Calculator 2026-27

Statutory Maternity Pay (SMP) is paid for up to 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings (AWE) with no cap. The remaining 33 weeks are paid at the lower of £194.32 per week or 90% of your AWE. The final 13 weeks of the 52-week maternity leave entitlement are unpaid.

To qualify for SMP you must have worked for your employer continuously for at least 26 weeks by the 15th week before the expected week of childbirth, and your average earnings must be at least £125 per week (the Lower Earnings Limit). You must also give at least 28 days' notice and provide proof of pregnancy (MATB1 certificate).

SMP is treated as earnings, so income tax, National Insurance and pension contributions may still be deducted. Employers can reclaim 92% of SMP from HMRC, or 103% if they qualify for Small Employers' Relief. This calculator shows your weekly and monthly SMP for the full 39-week period.

Statutory Maternity Pay: 39 weeks of payment. SMP is paid by employer (reclaimed from HMRC) for 39 weeks. Weeks 1-6: 90% of average weekly earnings (no upper cap). Weeks 7-39: lower of £194.32/week or 90% of AWE. Weeks 40-52: unpaid (but job protected). To qualify: 26 weeks continuous service by end of 15th week before due date (the 'qualifying week'), and earn at least £125/week on average. Notify your employer at least 15 weeks before due date in writing.

Maternity Allowance — for those who don't qualify for SMP. Self-employed or recently employed who don't qualify for SMP can claim Maternity Allowance: £194.32/week for 39 weeks. Apply via Jobcentre Plus form MA1 from 26 weeks of pregnancy. Eligibility: have worked (employed or self-employed) for 26 weeks in the 66 weeks before due date AND earned £30+/week in 13 of those weeks. Class 2 NI was abolished but self-employed still qualify via earnings test.

Keeping In Touch (KIT) days. You can work up to 10 KIT days during maternity leave without affecting SMP. Each day is paid in addition to SMP at your normal rate (or whatever your employer agrees). KIT days are voluntary on both sides — neither you nor your employer can compel them. Useful for training, team meetings, or smoothing the return. Shared Parental Leave SPLIT days allow up to 20 days between the parents.

Shared Parental Leave — flexible split with partner. Since 2015, parents can share up to 50 weeks of leave and 37 weeks of pay between them (after the mother's first 2 weeks of compulsory maternity leave). Eligibility: both parents employed and meet 26-week continuous service + earnings tests. Notify employers 8 weeks before each block. Common patterns: mother takes 6-9 months, father takes the remaining months when child is older. Useful where the mother is the higher earner and wants to return to work faster.