Question 1

How much is statutory maternity pay?

Accepted Answer

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 (£187.18 per week for 2025/26).

Question 2

How long is statutory sick pay?

Accepted Answer

Up to 28 weeks at £118.75 per week (2025/26). SSP starts after 3 qualifying waiting days and is paid on days you would normally work.

Question 3

Do I pay tax on statutory maternity pay?

Accepted Answer

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.

Question 4

Can my employer pay more than the statutory minimum?

Accepted Answer

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.