How much is statutory maternity pay?

The first 6 weeks are paid at 90% of your average weekly earnings (no cap). The remaining 33 weeks are paid at the lower of 90% of average weekly earnings or the flat rate (£194.32 per week for 2026/27).

Do I pay tax on statutory maternity pay?

Yes, SMP is subject to PAYE income tax and National Insurance in the same way as normal earnings. Your employer deducts tax and NI before paying you.

Can my employer pay more than the statutory minimum?

Yes, many employers offer enhanced maternity, paternity, or sick pay above the statutory rates. Check your contract or staff handbook for your employer’s policy.

Statutory pay

Maternity pay calculator

Work out Statutory Maternity Pay week by week from your actual earnings, due date and leave dates, including employer enhancements and a second employer.

Plan maternity pay from actual earnings and dates

Check each employer separately, add enhanced-pay stages and see gross weekly amounts. Your entries stay in this page in your browser; they are not saved or sent to the calculator server.

Baby’s expected due date

The qualifying week is 15 weeks before the Sunday-to-Saturday due week.

Whole weeks of leave to plan (1–52)

Employer 1

Continuous employment start

Employment end date, if this job has ended

Leave blank for continuing employment. A job ending before the qualifying week fails the ordinary service test. Leaving during or after that week can preserve SMP.

Maternity-pay start date

Use the statutory start confirmed with payroll. If employment ends before the eleventh-week Sunday, SMP starts that Sunday. If it ends later before SMP begins, SMP starts the day after leaving. An early birth or another automatic trigger can start it sooner.

Average earnings method

Average weekly earnings before deductions

Stages run consecutively from the first week. Add a 0% stage for a gap in employer pay. After your last stage, only statutory pay remains. Ask HR whether “half pay” includes SMP or is paid on top, and whether a return-to-work repayment clause applies.

This ordinary-case planner checks service and earnings, then calculates whole pay weeks. It assumes you give the required notice and evidence. Ask payroll about an early birth, pregnancy-related sickness triggering leave, linked employment, a pay rise or work during leave. Ending a job can also force an earlier SMP start: enter the statutory date rather than a later preferred date. It does not calculate Maternity Allowance or shared parental pay. For a due week or payment rate outside our verified dates, use the official calculator.

My start dates and earnings period are confirmed, or I am using this as an ordinary-case planning scenario

How to find the maternity earnings period · Maternity pay with two employers

Worked example: £600 a week before leave

Average weekly earnings of £600 give 90% for the first six weeks: £540 a week. For the next 33 weeks, 90% would be £540, so the flat rate of £194.32 applies instead, because it is lower. That is £3,240 for weeks 1 to 6 and £6,412.56 for weeks 7 to 39, before tax and NI, with no employer enhancement.

Enter your own earnings, due date and any enhancement in the planner above to see your weeks on real dates.

Rules checked 12 November 2026. Gross statutory calculations cover Great Britain and Northern Ireland. The 2026/27 verified rates stop at the dates stated in the results; future rates are not carried forward. HMRC rates and thresholds.

Off sick rather than on leave? Use the sick pay calculator, or see all statutory pay calculators.

Frequently Asked Questions

How much is statutory maternity pay?: The first 6 weeks are paid at 90% of your average weekly earnings (no cap). The remaining 33 weeks are paid at the lower of 90% of average weekly earnings or the flat rate (£194.32 per week for 2026/27).
Do I pay tax on statutory maternity pay?: Yes, SMP is subject to PAYE income tax and National Insurance in the same way as normal earnings. Your employer deducts tax and NI before paying you.
Can my employer pay more than the statutory minimum?: Yes, many employers offer enhanced maternity, paternity, or sick pay above the statutory rates. Check your contract or staff handbook for your employer’s policy.

What this statutory-pay estimate covers

This tool helps you estimate the statutory layer of maternity, sick, and paternity pay after PAYE and NI, but real employer policies can still add or replace enhanced amounts.

Useful for week-by-week statutory planning rather than contract interpretation
Shows how PAYE still affects statutory payments
Best paired with your contract or staff handbook when enhanced pay may apply

See what is and is not modelled →About IsMyPayRight →

Helpful guides around statutory pay

These are useful when the statutory-pay result leads back to a payslip question or a deduction you need to interpret.