UK Statutory Maternity Pay Calculator

How UK Statutory Maternity Pay actually works

UK Statutory Maternity Pay is structured in two phases over 39 weeks. The first 6 weeks are paid at 90% of your average weekly earnings (AWE) — uncapped. Someone on £80,000/year earning £1,538/week receives 90% of that for 6 weeks (£1,384/week, totalling £8,308 before tax). The remaining 33 weeks are paid at the lower of £187.18/week (the 2026/27 statutory rate) or 90% of AWE. For most middle and high earners, the 90% rate is much higher than £187.18, so they drop to the flat statutory rate from week 7.

The asymmetry means that two people on very different salaries — say £40,000 and £80,000 — receive identical SMP from week 7 onwards (both at £187.18/week). The high earner's SMP is only meaningfully larger in the first 6 weeks. This is why so many UK employers offer enhanced contractual maternity pay above SMP for senior staff: without enhancement, SMP can feel financially impossible for higher earners.

Eligibility — the qualifying week and the lower earnings limit

Two main tests determine SMP eligibility. First, tenure: you must have been continuously employed by the same employer for at least 26 weeks by the end of the qualifying week, which is the 15th week before your expected week of childbirth (your due date week). Second, earnings: your average gross weekly earnings in the 8 weeks before the qualifying week must be at least £125 (the 2026/27 lower earnings limit for National Insurance). Both tests must be met.

If you don't meet the tenure test, you may be entitled to Maternity Allowance instead, which is paid by the government rather than your employer at the lower of £187.18/week or 90% of AWE for up to 39 weeks. Maternity Allowance has a slightly different earnings test but allows people who've changed jobs or worked part-time inconsistently to still receive support.

Average weekly earnings — get this right

AWE is calculated as your total gross earnings in the 8 weeks ending with the qualifying week, divided by 8. For salaried staff this is straightforward — typically annual salary ÷ 52. For variable-pay roles (sales, hourly, irregular hours), it can swing dramatically depending on what falls in the reference period. If you receive a pay rise that backdates to before the AWE reference period, your employer must recalculate AWE upwards and pay you the higher SMP. This is a common payroll error — worth checking your first SMP payslip carefully and asking for a recalculation if you had a recent rise.

Bonuses and commission paid in the AWE window are included. This means timing of bonuses can meaningfully affect SMP. Some UK employers will work with employees to time bonuses inside the AWE window when possible — usually because it costs them little (the SMP uplift is partially recoverable from HMRC under the Small Employers' Relief or via NI offset).

Enhanced contractual maternity pay

Many UK employers offer enhanced maternity pay above the statutory minimum. Common patterns:

• Full pay for 6 weeks (instead of 90%), then SMP — modest enhancement, typical of mid-market companies.
• Full pay for 13 weeks, then SMP — common in financial services, professional services.
• Full pay for 26 weeks, then SMP — generous, typical of larger UK corporates and public sector.
• 50% pay for weeks 7-26 on top of SMP — sometimes used as a middle-ground enhancement.

Enhanced packages usually have conditions — most commonly that you return to work for a minimum period (typically 3-6 months) afterwards, otherwise you have to repay the enhancement. Read the contract clause carefully before relying on the higher figure. Enhanced contractual maternity pay does not come with the same statutory protections as SMP; it's a contractual benefit that can be varied or withdrawn (though changing it for staff already pregnant raises serious legal risk for the employer).

What happens to tax, NI and pension

SMP is taxed as normal salary income. Income tax and National Insurance are deducted at standard rates. For high earners whose 6-week 90% rate is well above the personal allowance, this means the headline gross figure overstates what arrives in the bank account. Pair this calculator with the UK take-home pay calculator to see the net figures.

On pension: your employer must continue paying their pension contributions at the full pre-leave salary rate during paid SMP (the 39 weeks). Your own contributions are based on what you actually receive (the SMP amount), so personal contributions drop. Many UK employers continue full employer contributions through the unpaid final 13 weeks of leave too — check your contract or HR policy.

Returning to work — your rights

After Ordinary Maternity Leave (the first 26 weeks), you have the right to return to your same job on the same terms. After Additional Maternity Leave (weeks 27-52), you have the right to return to your job or, if not reasonably practicable, a similar job on terms no less favourable than your previous role. You're also entitled to flexible working requests on return, and pregnancy-related discrimination has specific protections under the Equality Act 2010. If your employer makes your role redundant during maternity leave, you have an enhanced right to be offered any suitable alternative role — this is one of the strongest protections in UK employment law.

Why I built this calculator

Maternity pay maths is one of the most common questions I get from candidates considering moves around starting a family. The gov.uk SMP calculator works but doesn't model enhanced contractual pay, and most employer HR portals don't show the 39-week breakdown. This version gives you the gross totals over the full SMP period, factors in any enhanced pay structure, and pairs cleanly with our take-home calculator so you can see what actually lands in your bank account each phase. Pair it with UK employment rights guides for the full picture on maternity protections.