Statutory Maternity Pay 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.

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.

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.