Statutory Maternity Pay Calculator
Work out your SMP for 2025/26 across the full 39 weeks — 90% of pay for 6 weeks, then £187.18 (or 90% if lower) for 33 weeks.
Statutory Maternity Pay calculator
2025/26 rates. Figures are gross (before tax/NI).
Gross, before tax/NI. Check eligibility on GOV.UK Maternity Pay.
How Statutory Maternity Pay works
Statutory Maternity Pay (SMP) is paid by your employer for up to 39 weeks. It comes in two stages: the higher rate for the first 6 weeks, then the standard rate for the remaining 33 weeks. Maternity leave can last 52 weeks in total, so the last 13 weeks are usually unpaid unless your employer offers extra occupational maternity pay.
Weeks 1–6 pay 90% of your average weekly earnings. Weeks 7–39 pay £187.18 a week, or 90% of your average earnings if that is lower. For someone earning £500/week, that's around £15,866 of gross SMP over 39 weeks.
2025/26 SMP rates
| Period | Weekly amount |
|---|---|
| Weeks 1–6 | 90% of average weekly earnings |
| Weeks 7–39 | £187.18 (or 90% if lower) |
| Total weeks paid | 39 |
| Lower earnings limit | £125/week |
Source: GOV.UK — Maternity pay and leave, 2025/26.
Working out your average weekly earnings
Your average weekly earnings are usually based on the eight weeks of pay ending with the 15th week before your baby is due. Add up your gross pay in that window and divide by the number of weeks. If you are paid monthly, the calculation uses your monthly payslips in that period.
SMP vs Maternity Allowance
If you do not qualify for SMP — for example because you are self-employed or recently changed jobs — you may get Maternity Allowance from the DWP instead, paid at up to £187.18 a week for 39 weeks. Many parents also top up their income with the Child Benefit and, if on a low income, Universal Credit.
Frequently asked questions
How much is Statutory Maternity Pay in 2025/26?
SMP is paid for 39 weeks. For the first 6 weeks you get 90% of your average weekly earnings. For the next 33 weeks you get £187.18 a week, or 90% of your average weekly earnings if that is lower.
How is the 90% maternity pay worked out?
It is based on your average weekly earnings over the eight weeks (roughly) before the 15th week before your due date. Add up your gross pay in that period and divide by the number of weeks to get the average.
How long does Statutory Maternity Pay last?
SMP is paid for up to 39 weeks. Maternity leave itself can last up to 52 weeks, so the final 13 weeks of leave are usually unpaid unless your employer offers more generous occupational maternity pay.
Do I qualify for Statutory Maternity Pay?
You usually qualify if you have worked for your employer continuously for at least 26 weeks by the 15th week before your due date and earn at least £125 a week on average. If you do not qualify you may get Maternity Allowance instead.
Is Statutory Maternity Pay taxed?
Yes. SMP is treated like normal pay, so income tax and National Insurance are deducted through PAYE. The figures here are gross, before tax and NI.