How Statutory Maternity Pay is calculated

SMP is paid for up to 39 weeks in two phases. The first 6 weeks are paid at 90% of your average weekly earnings with no upper cap — this is the highest-paid period. Weeks 7 to 39 are paid at whichever is lower: the flat rate of £187.18 per week, or 90% of your average weekly earnings.

PeriodRateDuration
Weeks 1–690% of average weekly earnings No cap6 weeks
Weeks 7–39£187.18/week or 90% AWE, whichever is lower33 weeks
Weeks 40–52Unpaid (but your job is protected)13 weeks
2025/26 key figures

SMP flat rate: £187.18/week (up from £184.03 in 2024/25). Lower Earnings Limit (minimum to qualify): £125/week. Maximum total SMP over 39 weeks at flat rate: £7,300.02 (plus the 90% first 6 weeks on top).

Am I eligible for SMP?

You qualify for Statutory Maternity Pay if all four of the following apply:

  • You’ve worked for your employer continuously for at least 26 weeks by the end of the 15th week before your due date (called the Qualifying Week)
  • You earn at least £125/week on average (the Lower Earnings Limit 2025/26)
  • You’re still employed in the Qualifying Week (even for just one day)
  • You give your employer at least 28 days’ notice with proof of pregnancy (your MATB1 form, available from your midwife at around 20 weeks)

If you don’t qualify for SMP — for example because you’re self-employed or haven’t worked for the same employer for 26 weeks — you may qualify for Maternity Allowance instead (see below).

How average weekly earnings are calculated

Your SMP rate is based on your average weekly earnings in the 8 weeks before the Qualifying Week — not your current salary. This matters because bonuses, overtime, and commission paid in that specific window all count, and can significantly increase your first 6 weeks’ pay.

If you’re paid monthly, HMRC uses your last 2 monthly payslips before the Qualifying Week. If you’re paid weekly, it uses the 8 weekly payslips. All earnings subject to Class 1 NI contributions count, including bonuses.

Maternity Allowance — if you don’t qualify for SMP

Maternity Allowance is paid by the DWP (not your employer) and is available to:

  • Self-employed workers
  • Employees who haven’t worked for the same employer for 26 weeks
  • People who recently left employment

The standard rate is £187.18/week (same as SMP flat rate) for up to 39 weeks, provided you’ve been employed or self-employed for at least 26 of the 66 weeks before your due date and earned at least £30/week in 13 of those weeks. Claim via GOV.UK using form MA1.

Shared Parental Leave — splitting the remaining time

Once you’ve taken the compulsory 2 weeks of maternity leave after birth, you can end your maternity leave early and convert the remaining weeks into Shared Parental Leave (SPL) with your partner. SPL allows both parents to share up to 50 weeks of leave and 37 weeks of pay.

Statutory Shared Parental Pay is the same rate as SMP: £187.18/week or 90% of average weekly earnings, whichever is lower. Both parents must independently meet eligibility criteria. You must give 8 weeks’ notice to curtail maternity leave.

Can my employer pay me more than SMP?

Yes — many employers offer enhanced maternity pay above the statutory minimum, typically full salary for a number of weeks before dropping to SMP. This is set out in your employment contract. Common schemes are 4–16 weeks at full pay, then SMP. Some employers require you to repay the enhancement if you don’t return to work for a minimum period (usually 3–6 months) after leave ends.

KIT days — working during maternity leave

You can work up to 10 Keeping in Touch (KIT) days during your maternity leave without ending your leave or losing any SMP. KIT days are completely voluntary — your employer cannot require you to do them. They’re paid at your normal day rate on top of SMP, though you only keep the difference if your daily pay exceeds your SMP for that week.

Frequently asked questions

When does SMP start?
SMP normally starts when your maternity leave begins — you can choose any date from 11 weeks before your due date. It starts automatically if you’re off work for a pregnancy-related illness in the 4 weeks before your due date. Your employer must pay your first SMP instalment within your normal pay period after maternity leave starts.
Is SMP taxed?
Yes. SMP is treated as earnings and subject to income tax and National Insurance in the same way as normal pay. However, the amounts are often low enough that you pay little or no tax — especially during the flat-rate weeks at £187.18. Your employer handles tax deductions through PAYE. You may be due a tax refund if you’ve overpaid earlier in the year.
Does SMP affect my pension?
If you’re in a workplace pension and your employer uses auto-enrolment, contributions during SMP depend on how your scheme works. Your employer must continue contributing based on your normal (pre-leave) pensionable pay for the full paid leave period, even though you’re only receiving SMP. Your own contributions are based on your actual SMP pay, which will be much lower — or you can choose to take a pension contribution holiday and resume when you return.
What happens if I don’t return to work after maternity leave?
You keep your SMP regardless — it cannot be clawed back even if you decide not to return. However, if your employer has paid enhanced maternity pay above the statutory level, they may require you to repay the enhancement (not the SMP itself) if you don’t return for the required period. This repayment clause must be clearly stated in your contract to be enforceable.
Can I claim Universal Credit while on maternity leave?
Yes, and many people on maternity leave do. SMP counts as earned income for Universal Credit, which reduces your UC payment through the taper rate (55p reduction per £1 of net earnings above the work allowance). The UC calculation uses net (after-tax) SMP, not gross. During unpaid maternity leave your SMP stops, which may increase your UC entitlement. Use our Universal Credit calculator to model your exact position.
What if I’m made redundant while pregnant or on maternity leave?
You have enhanced protection against redundancy during pregnancy and maternity leave. If your role is made redundant while you’re on maternity leave, you have the right to be offered any suitable alternative vacancy before other employees. Redundancy purely because of pregnancy or maternity leave is automatically unfair dismissal and potentially direct sex discrimination. If redundancy is genuine and unavoidable, you still receive full statutory redundancy pay and your full SMP entitlement — these are separate rights.