How to Calculate Maternity Pay in the UK 2026

What is Statutory Maternity Pay (SMP)?

Statutory Maternity Pay is the minimum amount UK employers must legally pay eligible employees who are pregnant or have recently given birth. It’s your baseline entitlement the safety net that ensures you receive some income while you’re off work caring for your new baby.

SMP is paid for up to 39 weeks and consists of two distinct payment periods with different rates. Think of it as income protection that recognizes both your recent earnings and the reality that caring for a newborn requires extended time away from work.

The Legal Framework

Your right to SMP comes from the Social Security Contributions and Benefits Act 1992, updated regularly through Employment Rights legislation. These protections apply across England, Scotland, Wales, and Northern Ireland, ensuring consistent rights regardless of where you work in the UK.

Importantly, SMP is different from maternity leave. You’re entitled to up to 52 weeks of maternity leave (one full year), but statutory pay only covers the first 39 weeks. The remaining 13 weeks are unpaid unless your employer offers enhanced benefits.

Who Pays Statutory Maternity Pay?

Your employer is responsible for paying SMP directly through your regular payroll, just like your normal wages. This continues even if you don’t plan to return to work after your maternity leave ends you’re still entitled to receive every penny of your statutory pay.

Am I Eligible for Maternity Pay?

Not every pregnant worker qualifies for SMP, but the eligibility rules are more straightforward than many people realize. You need to meet three main conditions.

The Three Eligibility Tests

Test 1: Employment Status
You must be legally classed as an “employee,” not a worker or self-employed person. If you have an employment contract, receive payslips, and have tax deducted through PAYE, you’re almost certainly an employee.

Test 2: Length of Service
You must have worked continuously for your employer for at least 26 weeks by the end of your “qualifying week” (the 15th week before your baby’s due date). We’ll explain qualifying weeks in detail shortly, but for now, know that you need roughly 6 months of continuous employment.

Test 3: Minimum Earnings
From April 2026, your average weekly earnings must be at least £129 per week (increased from £125). This is calculated over an 8-week period before your qualifying week ends.

What If I Don’t Qualify for SMP?

Don’t panic. If you fail any of the three SMP tests, you may still qualify for Maternity Allowance a similar benefit paid directly by the government rather than your employer. We’ll cover this in detail later in this guide.

2026 Maternity Pay Rates

From 6 April 2026, the SMP rates have increased in line with inflation. Here’s what you need to know about how much you’ll actually receive.

The Two-Tier Payment Structure

Payment Period	Rate	Duration
First 6 weeks	90% of your average weekly earnings (no upper limit)	Weeks 1-6
Remaining 33 weeks	£194.32 per week OR 90% of average weekly earnings (whichever is lower)	Weeks 7-39

The first six weeks at 90% of your earnings are designed to soften the financial impact of suddenly losing your full salary. After that, the rate drops to a flat amount unless you’re a lower earner, in which case you continue receiving 90% of your average pay.

How 2026 Rates Compare

The £194.32 weekly rate represents a 3.8% increase from the 2025/26 rate of £187.18, reflecting inflation measured by the Consumer Price Index (CPI) in September 2025.

How to Calculate Your Maternity Pay

Calculating your SMP involves several steps, but once you understand the process, it becomes manageable. Your employer should do this automatically, but it’s wise to verify their calculations yourself.

Step 1: Identify Your Qualifying Week

Your qualifying week begins on the Sunday of the 15th week before your baby’s expected due date. Everything else hinges on this date, so getting it right is crucial.

Step 2: Determine Your Relevant Period

Your “relevant period” is the time frame used to calculate your average weekly earnings. This period ends on the last payday before the end of your qualifying week.

If you’re paid weekly: The relevant period is the 8 weeks up to and including your last payday before the qualifying week ends.

If you’re paid monthly: The relevant period is the 2 months up to and including your last payday before the qualifying week ends.

Step 3: Calculate Average Weekly Earnings

This is where the math comes in. You need to include all gross earnings that are subject to National Insurance contributions this includes bonuses, commission, overtime, and statutory payments, but excludes expenses and benefits in kind.

For weekly-paid employees:

For monthly-paid employees:

Step 4: Check Eligibility Threshold

Your calculated average weekly earnings must be at least £129 per week from April 2026. If it’s below this threshold, you don’t qualify for SMP but may qualify for Maternity Allowance instead.

Understanding Your Qualifying Week

The qualifying week concept trips up many expecting parents, but it’s actually quite logical once you understand its purpose. This single week determines nearly everything about your maternity entitlement.

Why the Qualifying Week Matters

Your qualifying week is used to assess:

• Whether you’ve completed 26 weeks of continuous employment
• Whether your earnings meet the minimum threshold
• Which pay periods to use for calculating your average earnings
• When your maternity leave period can begin

Think of it as your eligibility “snapshot date” your situation as of this week determines your entire entitlement.

The 15-Week Rule Explained

The qualifying week falls 15 weeks before your expected week of childbirth. Why 15 weeks? Because it:

• Gives you time to notify your employer (by the end of the 15th week before your due date)
• Ensures your earnings calculation uses recent, relevant data
• Provides certainty early enough for financial planning
• Allows your employer time to arrange cover and process paperwork

Enhanced Maternity Pay Explained

Many UK employers offer maternity pay beyond the statutory minimum. This “enhanced maternity pay” can significantly improve your financial situation during maternity leave, but it often comes with conditions.

What is Enhanced Maternity Pay?

Enhanced maternity pay is any benefit above the legal minimum SMP. There’s no standard formula each employer designs their own scheme. Common enhanced packages include:

• Full pay for extended periods: E.g., full salary for the first 12-16 weeks instead of 90% for 6 weeks
• Half pay periods: E.g., 6 weeks full pay, then 12 weeks half pay, then standard SMP
• Extended higher rates: E.g., 90% of salary for 26 weeks instead of just 6 weeks
• Additional weeks of pay: E.g., paying something for weeks 40-52 which are normally unpaid

The Repayment Trap

Here’s the catch: many enhanced maternity pay schemes include a repayment clause. If you don’t return to work after maternity leave, or if you resign within a certain period (often 3-6 months) of returning, you may have to repay some or all of the enhanced pay but not the statutory element.

How to Find Your Enhanced Pay Terms

Check these documents in order:

• Your employment contract (look for “maternity provisions” or “family leave”)
• Your employee handbook or HR policies
• Your company intranet or benefits portal
• Ask HR directly they must provide this information in writing

Maternity Allowance: The Alternative

If you don’t qualify for SMP perhaps you’re self-employed, haven’t worked long enough for one employer, or your earnings are too low Maternity Allowance (MA) might be available instead.

Maternity Allowance Eligibility

You may qualify for MA if:

• You’ve been employed or self-employed for at least 26 weeks in the 66 weeks before your due date
• You earned at least £30 per week on average in any 13 weeks of that 66-week period

Notice how this is more flexible than SMP you don’t need 26 continuous weeks with one employer, just 26 weeks of work overall in a longer time frame.

Maternity Allowance Rates (2026)

Employment Status	Weekly Rate	Duration
Employed/Self-employed meeting full conditions	£194.32 or 90% of earnings (whichever is lower)	Up to 39 weeks
Self-employed with insufficient NI contributions	£27 per week	Up to 39 weeks

Unlike SMP, Maternity Allowance is paid directly by the government through Jobcentre Plus or your local Jobs & Benefits office, not through your employer.

When Will I Get Paid?

Understanding the timing of maternity payments helps avoid financial surprises during what’s already a busy time.

SMP Payment Schedule

SMP is paid on your normal payday through your regular payroll. If you’re usually paid monthly on the 25th, you’ll continue receiving payment on the 25th of each month. If you’re paid weekly every Friday, your SMP arrives every Friday.

Payments are subject to normal deductions:

• Income Tax: SMP is taxable income (though at reduced pay, you may pay less tax or none at all)
• National Insurance: Deducted if your SMP exceeds the NI threshold
• Pension contributions: Depends on your scheme rules (some pause, others continue)
• Student loan repayments: Deducted if your maternity pay exceeds repayment thresholds

When Can Maternity Leave Start?

You can choose when to start your maternity leave, but it cannot begin before the 11th week before your due date (though you can start anytime from then until after birth).

SMP starts when your maternity leave starts, with one exception: if your baby arrives early before your planned start date, SMP automatically begins the day after birth.

Returning to Work and Repayment Clauses

Deciding whether to return to work after maternity leave involves many factors, including potential repayment obligations if your employer offers enhanced pay.

Your Rights When Returning

You have the right to return to:

• The same job if returning within 26 weeks (Ordinary Maternity Leave)
• The same job or a suitable alternative if returning between 26-52 weeks (Additional Maternity Leave)
• The same terms and conditions, including any pay rises you’d have received

If your employer refuses to let you return to your job, this may constitute pregnancy/maternity discrimination, and you may have grounds for a tribunal claim.

Enhanced Pay Repayment Terms

Repayment clauses typically work like this:

• You must return for a minimum period (often 3 months)
• If you resign before this period ends, you repay the enhanced portion only
• Repayment is usually deducted from final salary and unused holiday pay
• SMP cannot be reclaimed only contractual enhancements

Redundancy During Maternity Leave

If redundancies occur while you’re on maternity leave, you have priority rights to suitable alternative employment within the organization. If you’re made redundant, you’re entitled to your full redundancy pay plus any remaining SMP. Learn more with our redundancy pay calculator.

Frequently Asked Questions