Statutory Maternity Pay (SMP) calculator, 2026/27.

SMP is paid for up to 39 weeks. For the first 6 weeks, it is 90% of the employee's average weekly earnings (AWE). For weeks 7 to 39, it is the lower of £194.32/week (the standard rate for 2026/27) or 90% of AWE. Weeks 40 to 52 are unpaid, though the employee retains the right to return to work.

Employers can recover SMP by deducting it from PAYE payments to HMRC. Standard employers recover 92% of the SMP paid. Small employers — those whose total Class 1 NI bill for the previous tax year was £45,000 or less — can recover 109%, which includes compensation for administration.

An employee qualifies for SMP if she has worked for the same employer for at least 26 weeks ending in the 15th week before her baby is due (the qualifying week), earns at least £129/week on average (the lower earnings limit for 2026/27), and provides the correct notice and evidence. Self-employed workers do not receive SMP but may be entitled to Maternity Allowance instead.

The earliest an employee can start maternity leave and SMP is 11 weeks before the week the baby is due. She chooses the start date and gives her employer at least 15 weeks' notice before the due date. Leave starts automatically if she is off work with a pregnancy-related illness in the 4 weeks before the week of the due date, or the day after the birth if the baby arrives early.

AWE is calculated from gross earnings during the 8 weeks immediately before the qualifying week (or the last 2 months for monthly-paid employees). This includes any bonuses, commission, or overtime received in that period. It does not include expenses.

If she lacks 26 weeks' continuous employment by the qualifying week, or her average weekly earnings fall below the lower earnings limit, the employer gives form SMP1 within 7 days of deciding, explaining why. She can then claim Maternity Allowance from the Department for Work and Pensions instead, which has its own employment and earnings tests.

Yes. Many employers offer contractual maternity pay above the statutory minimum — for example, full pay for 3 months followed by SMP. Any enhanced pay above SMP is a business cost and cannot be recovered from HMRC. The SMP element of any enhanced package is still recoverable at 92% or 109% for small employers.

Statutory Maternity Pay is gross pay. The employer runs it through payroll in the same way as wages, so Income Tax, employee National Insurance, pension deductions and student-loan repayments may reduce what reaches the employee. Enter any pay already earned in the same tax year and the calculator estimates the employee's SMP after Income Tax and National Insurance, alongside the employer's recovery figures.

Yes. HMRC provides a statutory pay calculator that can check the qualifying week, average weekly earnings, leave period and statutory payment. Countify's calculator provides a quick 2026/27 estimate and also shows the employer recovery amount; payroll records and HMRC's result should be used for the final payment.