UK Maternity Pay Calculator

How Statutory Maternity Pay Works

Statutory Maternity Pay (SMP) is the minimum amount your employer must pay you while you are on maternity leave, provided you meet the qualifying conditions. SMP is paid for up to 39 weeks in two phases:

• First 6 weeks — 90% of your average weekly earnings, with no upper cap
• Next 33 weeks — the lower of £194.32 per week (2026/27) or 90% of your average weekly earnings

The final 13 weeks of your 52-week leave entitlement are unpaid, but your job remains protected and you continue to accrue holiday and pension.

Eligibility for SMP

You qualify for SMP if all of the following are true:

• You have worked continuously for the same employer for at least 26 weeks ending with the qualifying week (15 weeks before your due date)
• Your average weekly earnings over the 8 weeks ending with the qualifying week are at least the Lower Earnings Limit — £129 per week in 2026/27
• You give your employer at least 28 days' notice of when you want SMP to start
• You provide proof of pregnancy with form MAT B1
• You are still pregnant 11 weeks before your expected week of childbirth (or have already given birth)

Enhanced Maternity Pay

Many UK employers — especially in the public sector and large private companies — offer enhanced maternity pay on top of SMP. Typical schemes include:

• Civil Service / NHS pattern — 8 weeks at full pay, 18 weeks at half pay plus SMP, then 13 weeks of SMP only
• Common 6 + 12 pattern — 6 weeks at 90% AWE (matches statutory), then 12 weeks of half pay plus SMP, dropping to SMP only
• Full pay top-up — Employer simply pays 100% of normal salary for a fixed period (e.g., 13 or 26 weeks), then SMP only

Use the "Employer Full Pay Weeks" and "Employer Half Pay Weeks" inputs to model your contract. Combined enhanced pay is normally capped at 100% of normal earnings.

Tax and National Insurance on Maternity Pay

SMP and any employer enhancement are paid through payroll and are subject to PAYE income tax and Class 1 National Insurance just like normal wages. Pension contributions also continue at the usual percentage. Your tax-free Personal Allowance still applies, so if your earnings drop while on maternity leave you may end up paying less income tax overall — and could be due a small refund at year end.

Maternity Allowance — the Backup

If you do not qualify for SMP — typically because you have not been with your employer long enough, or because you are self-employed — you may instead claim Maternity Allowance from the Department for Work and Pensions. Maternity Allowance is paid for up to 39 weeks at the same statutory rate. You apply via GOV.UK with form MA1.