Statutory Maternity Pay (SMP) 2026/27, explained
What you'll get, whether you qualify, and the dates that decide it, in plain English. Checked against GOV.UK in October 2026.
How much is SMP?
| Weeks | What you get (before tax) |
|---|---|
| 1 to 6 | 90% of your average weekly earnings, no cap |
| 7 to 39 | £194.32, or 90% of your average weekly earnings if lower |
| 40 to 52 | Nothing from SMP (unpaid leave), unless your employer pays more |
The 2026/27 rate of £194.32 (up from £187.18) applies to SMP weeks that begin on or after 5 April 2026. If 90% of your average earnings isn't a whole number of pence, it's rounded up.
Example: on a £36,000 salary paid monthly, average weekly earnings are £692.31. You'd get £623.08 a week for 6 weeks, then £194.32 a week for 33 weeks: £10,151.04 in total, before tax.
Do you qualify?
- Length of service: at least 26 weeks with your employer, continuing into the qualifying week (the 15th week before the week your baby is due). Every week you're employed for at least one day counts.
- Earnings: average weekly earnings of at least £129 (the 2026/27 lower earnings limit) in the 8-week pay window.
- Notice and proof: tell your employer at least 28 days before you want SMP to start, and give proof of pregnancy, usually a MATB1 form from your midwife or GP (available from about 20 weeks before your due week).
Maternity leave is a day-one right: you can take up to 52 weeks however long you've worked there. If you don't qualify for SMP, check Maternity Allowance (between £27 and £194.32 a week for up to 39 weeks).
How your average weekly earnings are worked out
SMP isn't based on your salary on paper. It's based on the gross pay you're actually paid in a window of about 8 weeks:
- The window ends with your last normal payday on or before the Saturday of the qualifying week.
- It starts the day after the last normal payday at least 8 weeks before that.
- Monthly pay: total ÷ number of months × 12 ÷ 52. Weekly pay: total ÷ number of weeks.
- The average isn't rounded.
So a pay rise, overtime or a bonus paid in that window increases your SMP, and unpaid time off in it can reduce it. The calculator shows your exact window.
The key dates
- Expected week of childbirth: the Sunday-to-Saturday week your due date falls in.
- Qualifying week: 15 weeks before that. Tell your employer by the end of it.
- Earliest leave: 11 weeks before the expected week.
- Automatic start: the day after the birth if baby comes first, or after a pregnancy-related absence in the 4 weeks before the expected week.
- SMP ends: after 39 weeks. Leave ends: after 52 weeks. Give 8 weeks' notice to go back early.
Tax, NI and your take-home pay
SMP and any employer maternity pay go through payroll, so Income Tax and National Insurance come off as normal. PAYE is cumulative across the tax year, so when your pay falls you'll often pay less tax, and in very low-pay months you may get some back. Pension contributions usually continue based on what you're paid.
Other money to claim
- Child Benefit: £27.05 a week for your eldest or only child, £17.90 for each other child (2026/27). Claim after registering the birth; it only backdates 3 months. If either parent earns over £60,000, the High Income Child Benefit Charge applies.
- Paternity leave and pay for your partner: leave is a day-one right from April 2026; pay (£194.32 or 90% of earnings) still needs 26 weeks' service.
- Shared Parental Leave: swap some of your leave for leave your partner takes.
Sources: GOV.UK rates and thresholds 2026 to 2027, employer guide to maternity pay and leave. This page is general information, not advice.