Maternity pay calculator 2026/27
United Kingdom · 2026/27 tax yearSee how much Statutory Maternity Pay you could get and how it changes after the first six weeks. Uses the 2026/27 rate of £194.32 a week.
How Statutory Maternity Pay works in 2026/27
SMP is paid for up to 39 weeks:
- Weeks 1 to 6: 90% of your average weekly earnings (AWE), before tax.
- Weeks 7 to 39: £194.32 a week, or 90% of your AWE if that is lower.
Your average weekly earnings are usually worked out from your pay in the 8 weeks before the "qualifying week", which is the 15th week before your baby is due.
Who qualifies?
- You have worked for your employer continuously for at least 26 weeks by the qualifying week.
- Your average weekly earnings are at least £129.
- You give your employer the correct notice and proof of pregnancy, such as form MATB1.
Example: £28,000 salary
Your AWE is about £538.46. For the first 6 weeks you get 90%, which is £484.62 a week. From week 7 you get £194.32 a week, because that is lower than 90% of your earnings. Total SMP is £9,320.25.
Frequently asked questions
Is maternity pay taxed?
Yes. SMP is paid through payroll, so income tax and National Insurance are deducted in the same way as normal pay.
What if I do not qualify for SMP?
You may be able to claim Maternity Allowance from Jobcentre Plus, or get help through Universal Credit.
Guidance only. Many employers offer enhanced maternity pay, so check your contract. Source: GOV.UK rates and thresholds 2026 to 2027.
Last checked and updated: October 2026 (2026/27 rates)