Maternity Pay Calculator
Estimate Statutory Maternity Pay (SMP) for the full 39-week payment period. Enter your average weekly earnings directly, or use the built-in helper to turn recent gross pay into an AWE estimate.
Calculate your Statutory Maternity Pay
Usually 8 weeks for weekly, fortnightly or 4-weekly pay.
Gross statutory estimate before tax and National Insurance. The calculator checks the £129 earnings threshold and your answer to the 26-week service question, but your employer must confirm final SMP eligibility, the relevant period and average weekly earnings.
Quick answer: For 2026/27, eligible employees can receive SMP for up to 39 weeks: 90% of average weekly earnings for the first 6 weeks, then £194.32 a week or 90% of AWE — whichever is lower — for the next 33 weeks. The 2026/27 earnings threshold is £129 a week.
Written by Ruby Miller · HR & Employment Law Content Lead
Statutory Maternity Pay at a glance
SMP is easier to understand when you separate three questions: do I qualify, what counts as my average weekly earnings, and what rate applies in each part of the 39 weeks? The calculator handles the rate maths; the sections below help you check the inputs.
90% of average weekly earnings
There is no £194.32 cap during the first six weeks. If AWE is £500, the weekly SMP rate is £450 for this part of the payment period.
Lower of £194.32 or 90% of AWE
Once week 7 starts, higher earners move onto the statutory standard rate. Lower earners continue to receive 90% where that figure is below £194.32.
AWE must normally reach £129
The earnings threshold is separate from the pay formula. Someone can produce a mathematical SMP figure but still fail the statutory earnings test.
How the 2026/27 SMP calculation works
Statutory Maternity Pay can run for up to 39 weeks. The first six weeks are earnings-related. The remaining 33 weeks use the lower of the statutory standard rate and 90% of average weekly earnings.
Weeks 7–39: lower of £194.32 or AWE × 90%
39-week total: (first weekly rate × 6) + (later weekly rate × 33)
The £194.32 standard rate applies for 2026/27. The rate changes over time, so a calculator using an older statutory figure can be materially wrong even when the formula itself is correct.
The 39 paid weeks do not cover the whole maternity-leave period
Eligible employees can take up to 52 weeks of Statutory Maternity Leave, but SMP is paid for a maximum of 39 weeks. That means the final 13 weeks can be unpaid unless an employer provides enhanced maternity pay or another payment applies.
Average weekly earnings: the input that matters most
Your AWE is not simply “what I earn this week”. For SMP, it is normally based on gross earnings actually paid during a statutory relevant period linked to the qualifying week. That period is usually at least eight weeks and ends with the last normal payday on or before the Saturday at the end of the qualifying week.
This is why a bonus, overtime payment or arrears arriving inside the relevant period can affect AWE even if the work that produced the payment happened earlier. For SMP purposes, the timing of the payment matters.
| Payment | Usually relevant to AWE? | Practical point |
|---|---|---|
| Basic gross pay | Yes | The core earnings figure before deductions. |
| Overtime paid in the relevant period | Yes, where NI-liable | It can increase AWE even if overtime is not guaranteed every week. |
| Bonus paid in the relevant period | Often yes, where NI-liable | The payment date can matter more than the period in which the bonus was earned. |
| Arrears / back pay actually paid | Can be included | Amounts actually paid in the relevant period can affect the calculation. |
| Holiday pay paid in the period | Can be included | It forms part of gross earnings where it attracts Class 1 NI treatment. |
| Genuine expense reimbursement | Normally no | Repayment of business expenses is not ordinary earnings. |
How the built-in AWE helper works
If you already know the AWE figure from payroll, use it directly. If not, the calculator offers a helper based on the manual HMRC methods:
| Pay pattern | Helper calculation | What you enter |
|---|---|---|
| Weekly / fortnightly / 4-weekly | Total relevant earnings ÷ complete weeks covered | Gross earnings and the number of complete weeks |
| Monthly | Total relevant earnings ÷ months × 12 ÷ 52 | Gross earnings and number of months in the relevant period |
| No regular pay pattern | Total relevant earnings ÷ days × 7 | Gross earnings and number of days in the relevant period |
SMP eligibility: pay and leave have different rules
Statutory Maternity Leave and Statutory Maternity Pay are often talked about together, but they are not the same entitlement. A qualifying employee can have the right to maternity leave even where they do not qualify for SMP.
| Check | What normally has to be true |
|---|---|
| Employment status | You are an employee for Statutory Maternity Leave purposes and meet the SMP employment conditions. |
| Continuous employment | At least 26 weeks with the employer continuing into the qualifying week — the 15th week before the expected week of childbirth. |
| Average weekly earnings | At least £129 a week for the 2026/27 earnings test. |
| Pregnancy evidence | Give the employer the required proof of pregnancy, normally the MATB1 certificate. |
| Notice | Give the employer the required notice for maternity leave and SMP. |
If an employer decides you do not qualify for SMP, they should provide form SMP1 explaining why. Depending on your work and earnings history, Maternity Allowance may be the next benefit to check.
How SMP changes as weekly earnings rise
The first six weeks continue to rise with earnings because they are always 90% of AWE. The last 33 weeks stop rising once 90% of AWE reaches the £194.32 standard rate — at AWE of about £215.91 a week.
| AWE | Weeks 1–6 | Weeks 7–39 | 39-week total | 2026/27 earnings test |
|---|---|---|---|---|
| £129 | £116.10/wk | £116.10/wk | £4,527.90 | At threshold |
| £180 | £162.00/wk | £162.00/wk | £6,318.00 | Passes |
| £216 | £194.40/wk | £194.32/wk | £7,578.96 | Passes |
| £300 | £270.00/wk | £194.32/wk | £8,032.56 | Passes |
| £450 | £405.00/wk | £194.32/wk | £8,842.56 | Passes |
| £900 | £810.00/wk | £194.32/wk | £11,272.56 | Passes |
39-week SMP total by average weekly earnings
Gross statutory estimate, assuming full eligibility
Higher AWE keeps increasing the first six weeks, but the later 33 weeks are capped at the statutory standard rate once 90% of AWE exceeds £194.32.
Worked SMP examples
SMP cases that deserve a closer look
Pay rises during maternity leave
A pay rise can affect SMP even after the original AWE calculation has been done. Where a pay rise is effective in the relevant statutory window, the employer may have to recalculate AWE and pay any extra SMP due. This can even change an employee from failing the earnings test to qualifying.
Keeping in Touch (KIT) days
An employee can work up to 10 agreed KIT days during maternity leave without bringing the maternity leave or SMP entitlement to an end. KIT days are optional and the employee and employer should agree the work and pay arrangements in advance. They are not the same as formally returning to work early.
Returning to work early
A genuine return to work ends maternity leave. Do not assume the remaining SMP continues in the same way after a full return. If the aim is only to attend training, a meeting or a limited shift while remaining on maternity leave, check whether an agreed KIT day is appropriate.
Pregnancy-related sickness near the due date
If pregnancy-related sickness starts or continues in the four weeks before the expected week of childbirth, maternity leave and SMP can start automatically under the statutory rules.
Baby born early
An early birth can change the normal timing rules and, where the baby arrives before or during the qualifying week, special rules can also change the relevant period used to work out AWE. This is a situation where payroll should use the detailed HMRC rules rather than a generic eight-week estimate.
Shared Parental Leave and Pay
Maternity leave and pay can be ended early so eligible parents can move into Shared Parental Leave. Up to 50 weeks of leave and up to 37 weeks of statutory pay can potentially be shared, depending on how much maternity leave and SMP has already been used.
Twins or multiple births
SMP is not multiplied by the number of babies in the same pregnancy. The statutory payment structure remains the same 39-week maximum for a qualifying maternity-pay period.
Leaving the employer after the qualifying week
Meeting the SMP conditions by the qualifying week can preserve entitlement even if employment later ends. Choosing not to return after maternity leave does not normally mean statutory maternity pay already received has to be repaid. Enhanced employer-funded maternity pay can have separate contractual repayment rules, so check the policy if your employer pays above SMP.
What this calculator does not calculate
- Income Tax or National Insurance deductions. The result is gross SMP.
- Enhanced company maternity pay. Some employers pay full salary or another enhanced rate for part of maternity leave.
- Maternity Allowance. That is a separate benefit with different eligibility rules.
- The exact qualifying week or legal AWE period from payroll dates. The AWE helper needs you to provide the correct relevant-period figures.
- Shared Parental Pay, Neonatal Care Pay or other family-related statutory payments.
- Exact monthly payslip amounts. SMP is a weekly statutory entitlement but is paid through the employer’s normal payroll cycle.
Common maternity pay mistakes
The formula is short. The mistakes usually happen before the multiplication starts.
- Using today’s salary instead of statutory AWE. SMP is based on earnings actually paid in the relevant period, not automatically the rate you earn when maternity leave starts.
- Applying 90% for all 39 weeks to a higher earner. After week 6, £194.32 becomes the cap where 90% of AWE is higher.
- Ignoring the £129 earnings test. A mathematical SMP total does not create eligibility if AWE is below the statutory threshold.
- Leaving a bonus or overtime payment out of AWE without checking it. NI-liable earnings actually paid in the relevant period can affect the average.
- Treating a KIT day as a full return to work. Up to 10 agreed KIT days can be worked without ending maternity leave or the right to SMP.
Maternity Pay Calculator FAQs
How much is Statutory Maternity Pay in 2026/27?
For eligible employees, the first 6 weeks are paid at 90% of average weekly earnings. The next 33 weeks are paid at £194.32 a week or 90% of average weekly earnings, whichever is lower.
What is the SMP earnings threshold for 2026/27?
The relevant Lower Earnings Limit is £129 a week for 2026/27. The employee’s statutory average weekly earnings normally need to reach at least this level for SMP eligibility.
How long is Statutory Maternity Pay paid?
SMP can be paid for up to 39 weeks. Statutory Maternity Leave itself can last up to 52 weeks, so the final 13 weeks are not covered by SMP.
Is SMP taxable?
Yes. SMP is paid through payroll in the same general way as wages, and Income Tax and National Insurance can be deducted.
Does overtime or a bonus count when calculating AWE?
Gross earnings paid in the relevant period that are liable for Class 1 National Insurance can count. HMRC guidance specifically notes items such as sick pay, overtime, bonus payments, arrears and, in many cases, holiday pay.
What happens if my AWE is below £129?
You would normally fail the 2026/27 SMP earnings test. Your employer should explain a refusal using form SMP1, and you may be able to claim Maternity Allowance depending on your circumstances.
What if I have not worked for my employer for 26 weeks?
The continuous-employment test for SMP normally requires at least 26 weeks with the employer continuing into the qualifying week. Statutory Maternity Leave has different eligibility rules, and Maternity Allowance may be worth checking if SMP is unavailable.
Can a pay rise increase SMP after maternity leave starts?
It can. HMRC rules can require AWE to be recalculated for a relevant pay rise, with extra SMP paid where the recalculation increases entitlement.
Can I work during maternity leave without losing SMP?
Up to 10 Keeping in Touch days can be agreed with the employer without ending maternity leave or SMP entitlement. KIT days are optional and the work and payment arrangements should be agreed.
Do I have to repay SMP if I do not return to work?
Statutory Maternity Pay does not normally have to be repaid simply because you choose not to return. An enhanced contractual maternity-pay scheme can have separate repayment conditions for the extra employer-funded amount.
Does SMP increase for twins?
No. SMP is not doubled for twins or other multiple births from the same pregnancy. The normal statutory payment period and rates apply.