[{"data":1,"prerenderedAt":543},["ShallowReactive",2],{"/en/guides/maternity/statutory-maternity-pay-calculator-2026":3},{"id":4,"title":5,"body":6,"category":510,"description":511,"extension":512,"faq":513,"meta":534,"navigation":536,"path":537,"publishedAt":538,"relatedCalculator":539,"seo":540,"stem":541,"updatedAt":538,"__hash__":542},"guides_en/en/guides/maternity/statutory-maternity-pay-calculator-2026.md","Statutory Maternity Pay Calculator 2026: Rates & Rules",{"type":7,"value":8,"toc":497},"minimark",[9,14,18,21,27,46,49,54,57,62,65,68,73,76,79,135,138,140,144,147,152,155,160,163,168,171,173,177,180,185,188,193,196,201,204,209,212,217,220,225,228,236,246,249,262,265,267,271,274,281,286,294,297,300,302,306,309,312,332,335,338,340,344,349,352,355,360,363,366,369,371,375,378,381,387,393,399,405,407,411,417,423,429,435,441,447,453,459,465,471,473,477,480,489],[10,11,13],"h1",{"id":12},"statutory-maternity-pay-calculator-2026-rates-rules-how-long-it-lasts","Statutory Maternity Pay Calculator 2026: Rates, Rules & How Long It Lasts",[15,16,17],"p",{},"Sarah had been planning her maternity leave for months. Based on conversations with colleagues, she expected her first six weeks on leave to feel reasonably close to normal pay — and the rest to feel like a modest but manageable drop. Then her payslip arrived for week seven: £194.32. Her normal take-home was over £1,800 a month. The flat-rate period of SMP, covering 33 weeks, was less than half that.",[15,19,20],{},"The gap between what people expect from Statutory Maternity Pay and what they actually receive is one of the most common financial shocks for new parents in the UK. This guide explains exactly how SMP is calculated, what you need to qualify, and how to work out your own figures before you stop work.",[15,22,23],{},[24,25,26],"strong",{},"TL;DR — Key 2026 SMP figures:",[28,29,30,34,37,40,43],"ul",{},[31,32,33],"li",{},"First 6 weeks: 90% of your average gross weekly earnings (no cap)",[31,35,36],{},"Weeks 7–39: £194.32 per week (or 90% of earnings if that's lower) — from 6 April 2026",[31,38,39],{},"Total duration: 39 weeks",[31,41,42],{},"Minimum earnings to qualify: £129.00 per week average (from April 2026)",[31,44,45],{},"Maternity leave itself can last up to 52 weeks — but SMP only covers 39",[47,48],"hr",{},[50,51,53],"h2",{"id":52},"smp-rates-2026-what-you-actually-receive-week-by-week","SMP Rates 2026: What You Actually Receive Week by Week",[15,55,56],{},"Statutory Maternity Pay runs for a maximum of 39 weeks. The rate structure divides sharply into two phases:",[15,58,59],{},[24,60,61],{},"Phase 1 — Weeks 1 to 6",[15,63,64],{},"You receive 90% of your average gross weekly earnings. There is no upper cap in this phase. If you earn £800 per week gross, you receive £720 for each of the first six weeks. If you earn £400 per week, you get £360.",[15,66,67],{},"This phase is calculated using your average earnings over the 8-week \"relevant period\" ending with the last full pay reference period before your qualifying week (the 15th week before your expected week of childbirth).",[15,69,70],{},[24,71,72],{},"Phase 2 — Weeks 7 to 39",[15,74,75],{},"From week seven, SMP drops to a flat rate — £194.32 per week from 6 April 2026 — unless 90% of your average weekly earnings is lower than that figure. In practice, if you earn under roughly £216 per week gross, you'll receive 90% of your earnings rather than the flat rate throughout.",[15,77,78],{},"The shift from phase 1 to phase 2 is where the financial impact lands for most employees on average or above-average salaries.",[80,81,82,98],"table",{},[83,84,85],"thead",{},[86,87,88,92,95],"tr",{},[89,90,91],"th",{},"Period",[89,93,94],{},"Rate",[89,96,97],{},"Duration",[99,100,101,113,124],"tbody",{},[86,102,103,107,110],{},[104,105,106],"td",{},"Weeks 1–6",[104,108,109],{},"90% of average gross weekly pay",[104,111,112],{},"6 weeks",[86,114,115,118,121],{},[104,116,117],{},"Weeks 7–39",[104,119,120],{},"£194.32/week (or 90% AWE if lower)",[104,122,123],{},"33 weeks",[86,125,126,129,132],{},[104,127,128],{},"Weeks 40–52",[104,130,131],{},"£0 SMP (unpaid leave available)",[104,133,134],{},"Up to 13 weeks",[15,136,137],{},"The remaining 13 weeks of statutory maternity leave (weeks 40–52) are unpaid unless your employer offers enhanced pay.",[47,139],{},[50,141,143],{"id":142},"smp-eligibility-the-three-tests-you-must-pass","SMP Eligibility: The Three Tests You Must Pass",[15,145,146],{},"Your employer will assess whether you qualify for SMP by applying three separate tests. Fail any one of them and you won't receive SMP from that employer — though you may still qualify for Maternity Allowance.",[15,148,149],{},[24,150,151],{},"Test 1 — Employment continuity",[15,153,154],{},"You must have been continuously employed by the same employer for at least 26 weeks ending with the qualifying week (the 15th week before your expected week of childbirth, EWC). Part-time work counts. Gaps in employment can break continuity — check with your employer if you've had any leave periods.",[15,156,157],{},[24,158,159],{},"Test 2 — The Lower Earnings Limit",[15,161,162],{},"Your average gross weekly earnings in the relevant 8-week period must be at least £129.00 — the Lower Earnings Limit from April 2026. This figure rises periodically. If your average falls below this threshold — perhaps because of unpaid sick leave or reduced-hours weeks in that period — you will not qualify for SMP.",[15,164,165],{},[24,166,167],{},"Test 3 — Notification",[15,169,170],{},"You must give your employer at least 28 days' notice (in writing if they request it) before your SMP starts. You also need to provide medical evidence of your pregnancy — usually a MATB1 form from your GP or midwife, available after 20 weeks.",[47,172],{},[50,174,176],{"id":175},"how-to-calculate-your-smp-step-by-step","How to Calculate Your SMP (Step by Step)",[15,178,179],{},"Working out your own SMP figure takes about ten minutes once you have your payslips.",[15,181,182],{},[24,183,184],{},"Step 1 — Find your qualifying week",[15,186,187],{},"Count back 15 weeks from the Sunday before your due date. That Sunday starts your qualifying week.",[15,189,190],{},[24,191,192],{},"Step 2 — Identify your relevant period",[15,194,195],{},"The relevant period is the 8 weeks of pay reference periods ending before your qualifying week. For monthly-paid employees, that's typically the last two full pay periods before your qualifying week. For weekly-paid employees, it's the last 8 complete weeks.",[15,197,198],{},[24,199,200],{},"Step 3 — Calculate your average weekly earnings",[15,202,203],{},"Add up your gross earnings (before tax, including bonuses and commission paid in the relevant period) across those 8 weeks. Divide by 8. That's your Average Weekly Earnings (AWE).",[15,205,206],{},[24,207,208],{},"Step 4 — Apply the Phase 1 rate",[15,210,211],{},"Multiply your AWE by 0.9. That's your weekly SMP for weeks 1–6.",[15,213,214],{},[24,215,216],{},"Step 5 — Determine your Phase 2 rate",[15,218,219],{},"If 90% of your AWE is less than £194.32, you receive 90% of AWE for weeks 7–39. Otherwise, you receive the flat £194.32.",[15,221,222],{},[24,223,224],{},"Worked example:",[15,226,227],{},"Emma earns £2,400 per month gross. Her average gross weekly earnings calculate as follows:",[28,229,230,233],{},[31,231,232],{},"Monthly salary over the relevant period: £2,400 × 2 months = £4,800",[31,234,235],{},"Divided by 8 weeks = £600 AWE",[15,237,238,239,242,243],{},"Phase 1 (weeks 1–6): 90% × £600 = ",[24,240,241],{},"£540/week","\nPhase 2 (weeks 7–39): flat rate applies since £540 × 90% = £486 > £194.32, so ",[24,244,245],{},"£194.32/week",[15,247,248],{},"Emma's total SMP over 39 weeks:",[28,250,251,254,257],{},[31,252,253],{},"6 weeks × £540 = £3,240",[31,255,256],{},"33 weeks × £194.32 = £6,412.56",[31,258,259],{},[24,260,261],{},"Total: £9,652.56",[15,263,264],{},"That's a significant sum — but compare it to what Emma would have earned at full salary: 39 weeks × £554 (weekly equivalent) ≈ £21,606. The gap of roughly £12,000 is exactly the kind of figure that catches people unprepared.",[47,266],{},[50,268,270],{"id":269},"maternity-allowance-if-you-dont-qualify-for-smp","Maternity Allowance: If You Don't Qualify for SMP",[15,272,273],{},"Maternity Allowance (MA) exists for women who don't meet SMP's eligibility criteria — most commonly the recently self-employed, those who have recently changed employer, or those whose earnings fall below the Lower Earnings Limit.",[15,275,276,277,280],{},"From 6 April 2026, the standard rate of Maternity Allowance is ",[24,278,279],{},"£194.32 per week"," — the same as the SMP flat rate — for up to 39 weeks.",[15,282,283],{},[24,284,285],{},"MA eligibility requires:",[28,287,288,291],{},[31,289,290],{},"Working (employed or self-employed) for at least 26 weeks in the 66 weeks before your due date",[31,292,293],{},"Earning at least £30 per week in at least 13 of those 26 weeks (not necessarily consecutive)",[15,295,296],{},"You claim MA through Jobcentre Plus, not through your employer. It's funded by HMRC rather than your employer. Self-employed people who have paid Class 2 National Insurance contributions for at least 13 weeks in the test period can claim at the full rate. Those who haven't paid enough Class 2 NICs may receive a lower amount — between £27 and the standard rate.",[15,298,299],{},"MA is not taxable, unlike SMP.",[47,301],{},[50,303,305],{"id":304},"enhanced-maternity-pay-what-employers-offer-above-smp","Enhanced Maternity Pay: What Employers Offer Above SMP",[15,307,308],{},"SMP is the legal minimum. Many employers — particularly in the public sector, finance, law, and larger technology companies — offer enhanced maternity pay that supplements or replaces the statutory amounts.",[15,310,311],{},"Common enhanced maternity pay structures include:",[28,313,314,320,326],{},[31,315,316,319],{},[24,317,318],{},"Full salary for X weeks, then SMP"," — The most common model. Employers might offer 12, 16, or even 26 weeks at full pay before dropping to SMP rates.",[31,321,322,325],{},[24,323,324],{},"Percentage of salary for extended periods"," — Some employers pay 50% of salary for the full 39-week SMP period rather than the flat rate after week 6.",[31,327,328,331],{},[24,329,330],{},"Bonus payments on return"," — A lump sum paid when the employee returns and works for a specified period (typically 3–6 months).",[15,333,334],{},"Enhanced pay is almost always conditional on returning to work. If you leave without returning, many employers require you to repay the enhanced portion (but not the statutory SMP element).",[15,336,337],{},"When comparing job offers or negotiating salary, the value of an enhanced maternity package can be substantial — the difference between 12 months of enhanced pay versus SMP for 33 weeks can easily exceed £15,000.",[47,339],{},[50,341,343],{"id":342},"keeping-in-touch-days-and-shared-parental-leave","Keeping in Touch Days and Shared Parental Leave",[15,345,346],{},[24,347,348],{},"Keeping in Touch (KIT) days",[15,350,351],{},"During your maternity leave, you can work up to 10 Keeping in Touch days for your employer without losing your SMP entitlement or breaking your leave period. These are entirely voluntary — your employer cannot force you to take them. Pay for KIT days is agreed between you and your employer and is separate from SMP.",[15,353,354],{},"KIT days are useful for attending team meetings, training events, or project handovers without formally returning to work.",[15,356,357],{},[24,358,359],{},"Shared Parental Leave (SPL)",[15,361,362],{},"Once you've given birth and taken the compulsory 2-week maternity leave period (4 weeks if you work in a factory), you can end your maternity leave early and convert the remainder to Shared Parental Leave. Your partner can then take some or all of that leave.",[15,364,365],{},"Statutory Shared Parental Pay is paid at the same rate as SMP — £194.32/week from April 2026 or 90% of earnings if lower. The same earnings threshold (£129.00/week) applies.",[15,367,368],{},"SPL is particularly valuable for couples where the non-birthing partner earns less, allowing them to take the flat-rate weeks while the higher earner returns to work sooner.",[47,370],{},[50,372,374],{"id":373},"when-smp-doesnt-cover-your-costs","When SMP Doesn't Cover Your Costs",[15,376,377],{},"It's worth being direct about what SMP cannot do. At £194.32 per week — roughly £842 per month — it covers less than half the average UK full-time salary. For anyone paying London rents, a mortgage taken out on a dual income, or nursery fees that begin before SMP ends, the numbers simply don't add up.",[15,379,380],{},"This isn't a criticism of the policy — the UK rate compares reasonably against many countries — but it does mean that financial planning before maternity leave is not optional for most families. Things worth addressing before you stop work:",[15,382,383,386],{},[24,384,385],{},"Build a buffer:"," Even three months of expenses in savings transforms the flat-rate period from a crisis into a manageable phase.",[15,388,389,392],{},[24,390,391],{},"Check your employer's policy:"," The difference between SMP-only and an enhanced package can be thousands of pounds. Know the numbers before you need them.",[15,394,395,398],{},[24,396,397],{},"Consider Shared Parental Pay timing:"," If your partner earns less than you, it may make financial sense for them to take the flat-rate weeks rather than you.",[15,400,401,404],{},[24,402,403],{},"Universal Credit during maternity leave:"," If your household income drops far enough, you may qualify for Universal Credit during maternity leave. SMP is counted as income for UC purposes, but the SMP amount is often low enough that partial UC is still available.",[47,406],{},[50,408,410],{"id":409},"frequently-asked-questions","Frequently Asked Questions",[15,412,413,416],{},[24,414,415],{},"How much is Statutory Maternity Pay in 2026?","\nFrom 6 April 2026, SMP is paid at 90% of your average gross weekly earnings for the first 6 weeks, then at £194.32 per week (or 90% of your average earnings if lower) for the remaining 33 weeks — 39 weeks total.",[15,418,419,422],{},[24,420,421],{},"What is the SMP earnings threshold for 2026?","\nYou must earn at least £129.00 per week on average (the Lower Earnings Limit from April 2026) over the 8 weeks before your qualifying week to be eligible for SMP.",[15,424,425,428],{},[24,426,427],{},"When does my SMP qualifying week begin?","\nYour qualifying week is the 15th week before your expected week of childbirth. This is the key date your employer uses to assess your eligibility and calculate your average earnings.",[15,430,431,434],{},[24,432,433],{},"Can I get SMP if I'm self-employed?","\nNo. Self-employed people are not eligible for SMP, which is an employer-paid benefit. You may qualify for Maternity Allowance (MA) instead, which pays up to £194.32 per week for 39 weeks if you've been self-employed and paying Class 2 NICs.",[15,436,437,440],{},[24,438,439],{},"Does SMP stop if I go back to work?","\nYes. SMP payments stop if you return to work for your employer (other than on Keeping in Touch days). If you start work for a different employer, SMP also stops — unless that new employment began before your maternity pay period started.",[15,442,443,446],{},[24,444,445],{},"What if my employer refuses to pay SMP?","\nYour employer must give you a written reason (form SMP1) if they decide you're not eligible. You can then apply for Maternity Allowance through Jobcentre Plus if you meet that scheme's separate criteria. If you believe your employer is wrong, contact HMRC's Statutory Payments Disputes Team.",[15,448,449,452],{},[24,450,451],{},"How many Keeping in Touch days can I take?","\nYou can work up to 10 Keeping in Touch (KIT) days during your maternity leave without losing SMP. Pay for those days is agreed with your employer and doesn't affect your 39-week SMP entitlement.",[15,454,455,458],{},[24,456,457],{},"Can my partner take Shared Parental Leave while I receive SMP?","\nYes, but SMP and Shared Parental Pay cannot run simultaneously for the same weeks. If you end your SMP early and convert remaining leave to Shared Parental Leave, your partner can receive Statutory Shared Parental Pay — also £194.32/week from April 2026 or 90% of earnings if lower.",[15,460,461,464],{},[24,462,463],{},"Is SMP taxable?","\nYes. SMP is treated as earnings and is subject to income tax and National Insurance contributions, just like your regular salary. Your employer deducts these before paying you.",[15,466,467,470],{},[24,468,469],{},"What happens to SMP if I have a miscarriage or stillbirth?","\nIf your baby is stillborn after 24 weeks of pregnancy, you remain entitled to the full 39 weeks of SMP. If you have a miscarriage before 24 weeks, your entitlement depends on when it happens relative to the maternity pay period start.",[47,472],{},[50,474,476],{"id":475},"work-out-your-own-smp","Work Out Your Own SMP",[15,478,479],{},"The numbers above are enough to give you a clear estimate — but every situation has variables: bonus payments included in the relevant period, salary changes close to the qualifying week, or periods of unpaid leave that affect the average.",[15,481,482,483,488],{},"Use our ",[484,485,487],"a",{"href":486},"/maternity-pay-calculator","Statutory Maternity Pay Calculator"," to enter your actual earnings figures and get a week-by-week breakdown of what you'll receive. The calculator also shows the total SMP amount across all 39 weeks, which is useful for planning your leave budget.",[15,490,491,492,496],{},"If you want to compare SMP against other maternity support — including Maternity Allowance and Universal Credit eligibility during leave — see our ",[484,493,495],{"href":494},"/guides/maternity","full maternity benefits guide",".",{"title":498,"searchDepth":499,"depth":499,"links":500},"",2,[501,502,503,504,505,506,507,508,509],{"id":52,"depth":499,"text":53},{"id":142,"depth":499,"text":143},{"id":175,"depth":499,"text":176},{"id":269,"depth":499,"text":270},{"id":304,"depth":499,"text":305},{"id":342,"depth":499,"text":343},{"id":373,"depth":499,"text":374},{"id":409,"depth":499,"text":410},{"id":475,"depth":499,"text":476},"maternity","SMP rates 2026 explained: first 6 weeks at 90% of pay, then £194.32/week for 33 weeks. Eligibility rules, worked examples, and what to do if you don't qualify.","md",[514,516,518,520,522,524,526,528,530,532],{"question":415,"answer":515},"From 6 April 2026, SMP is paid at 90% of your average gross weekly earnings for the first 6 weeks, then at £194.32 per week (or 90% of your average earnings if lower) for the remaining 33 weeks — 39 weeks total.",{"question":421,"answer":517},"You must earn at least £129.00 per week on average (the Lower Earnings Limit from April 2026) over the 8 weeks before your qualifying week to be eligible for SMP.",{"question":427,"answer":519},"Your qualifying week is the 15th week before your expected week of childbirth. This is the key date your employer uses to assess your eligibility and calculate your average earnings.",{"question":433,"answer":521},"No. Self-employed people are not eligible for SMP, which is an employer-paid benefit. You may qualify for Maternity Allowance (MA) instead, which pays up to £194.32 per week for 39 weeks if you've been self-employed and paying Class 2 NICs.",{"question":439,"answer":523},"Yes. SMP payments stop if you return to work for your employer (other than on Keeping in Touch days). If you start work for a different employer, SMP also stops — unless that new employment began before your maternity pay period started.",{"question":445,"answer":525},"Your employer must give you a written reason (form SMP1) if they decide you're not eligible. You can then apply for Maternity Allowance through Jobcentre Plus if you meet that scheme's separate criteria. If you believe your employer is wrong, contact HMRC's Statutory Payments Disputes Team.",{"question":451,"answer":527},"You can work up to 10 Keeping in Touch (KIT) days during your maternity leave without losing SMP. Pay for those days is agreed with your employer and doesn't affect your 39-week SMP entitlement.",{"question":457,"answer":529},"Yes, but SMP and Shared Parental Pay cannot run simultaneously for the same weeks. If you end your SMP early and convert remaining leave to Shared Parental Leave, your partner can receive Statutory Shared Parental Pay (ShPP), which is also £184.03/week (before April 2026) or £194.32/week (from April 2026) — or 90% of earnings if lower.",{"question":463,"answer":531},"Yes. SMP is treated as earnings and is subject to income tax and National Insurance contributions, just like your regular salary. Your employer deducts these before paying you.",{"question":469,"answer":533},"If your baby is stillborn after 24 weeks of pregnancy, you remain entitled to the full 39 weeks of SMP. If you have a miscarriage before 24 weeks, your entitlement depends on when it happens relative to the maternity pay period start.",{"author":535},"FamilyBenefitsCalculator Editorial Team",true,"/en/guides/maternity/statutory-maternity-pay-calculator-2026","2026-03-24","/child-benefits-calculator",{"title":5,"description":511},"en/guides/maternity/statutory-maternity-pay-calculator-2026","lHoxpg1IRobMn9xAVRXv8aRNVuhLUNlnkbadGe9CtbI",1775557778236]