Leave & Pay

Statutory Maternity Pay in 2026/27

If you are eligible, Statutory Maternity Pay lasts up to 39 weeks. According to GOV.UK employer rates and HMRC SPM220400:

GOV.UK says SMP is paid in the same way as your wages, and that tax and National Insurance will be deducted. See gross and net pay explained.

SMP rates apply from 5 April 2026. You usually need 26 weeks’ continuous service with your employer by the end of the qualifying week (the 15th week before the expected week of childbirth) and average weekly earnings of at least the lower earnings limit, which is £129 a week in 2026/27.

A GOV.UK example uses earnings of £300 a week (gross): the first 6 weeks are paid at £270 (gross), and later weeks at £194.32 (gross). This calculator is tested against that example.

Maternity leave itself can last 52 weeks. The first two weeks after birth are compulsory (longer in a factory). If you do not qualify for SMP, you may still be able to claim Maternity Allowance — this tool does not estimate that, and you should check GOV.UK.

Frequently asked questions

How much is Statutory Maternity Pay in 2026/27?

For the first six weeks, SMP is 90% of average weekly earnings with no cap. For the next 33 weeks it is the lower of £194.32 and 90% of average weekly earnings. Those rates are gross — before tax and National Insurance. Maternity leave can last 52 weeks, of which 39 can be paid.

What are the two basic tests for SMP?

You usually need 26 weeks’ continuous service with the same employer by the end of the qualifying week (the Sunday-to-Saturday week that includes the 15th week before the expected week of childbirth), and average weekly earnings of at least the lower earnings limit of £129. Actual SMP uses an eight-week reference period around that qualifying week.

Is SMP paid gross or net?

The published rates are gross figures. GOV.UK says SMP is paid in the same way as your wages, and that tax and National Insurance will be deducted.

How is Statutory Neonatal Care Pay worked out?

Since 6 April 2025, Statutory Neonatal Care Pay is one week for each complete seven days of neonatal care, up to 12 weeks, at the lower of £194.32 and 90% of average weekly earnings (gross). It is in addition to maternity or paternity pay.