Figures this calculator uses
- Weeks 1 to 6
- 90% of average weekly earnings
- Weeks 7 to 39
- £194.32 or 90%, if lower
- Lower earnings limit
- £129 a week
- Employment needed
- 26 weeks into the qualifying week
How SMP is calculated
Your employer works out your average weekly earnings (AWE) from the pay you actually received in the 8 weeks (or 2 monthly pay days) up to and including the last pay day before the end of your qualifying week. This calculator estimates AWE from your usual pay: yearly pay ÷ 52, or monthly pay × 12 ÷ 52.
- Weeks 1 to 6: 90% of AWE, rounded up to the next penny.
- Weeks 7 to 39: £194.32, or 90% of AWE if that is lower.
A pay rise that is backdated into the 8-week period, or overtime and bonuses paid in it, raises your AWE. If your pay is due to change, ask payroll which payments fall inside the period.
Worked example
Priya earns £30,000 a year and her baby is due on Wednesday 17 March 2027.
- Her average weekly earnings are £30,000 ÷ 52 = £576.92.
- Weeks 1 to 6: 90% is £519.24 a week (rounded up to the next penny), so £3,115.44 in total.
- Weeks 7 to 39: £194.32 a week, because 90% of her pay is higher. That’s £6,412.56.
- Total SMP before tax: £9,528.00.
Her expected week of childbirth starts on Sunday 14 March 2027, so her qualifying week starts on Sunday 29 November 2026. The earliest she can start maternity leave is Sunday 27 December 2026.
What this calculator doesn’t cover
It doesn’t include enhanced company maternity pay, Shared Parental Pay or Keeping in Touch days. If your leave carries on past 5 April 2027, the weekly rate for 2027/28 will be set by the government and is usually higher.
Questions people ask
How much is Statutory Maternity Pay in 2026/27?
For the first 6 weeks you get 90% of your average weekly earnings before tax. For the next 33 weeks you get £194.32 a week or 90% of your average weekly earnings, whichever is lower. The £194.32 rate applies from 6 April 2026.
Who qualifies for Statutory Maternity Pay?
You need to be an employee, earn on average at least £129 a week before tax, and have worked for your employer continuously for at least 26 weeks into the qualifying week. That’s the 15th week before the week your baby is due. You also need to give your employer the right notice and proof of pregnancy, usually the MATB1 form from your midwife or GP.
Is Statutory Maternity Pay taxed?
Yes. SMP is paid through payroll like your wages, so Income Tax and National Insurance are taken off in the normal way. Pension contributions usually carry on too. This calculator shows SMP before deductions.
When is the qualifying week?
It’s the 15th week before your expected week of childbirth. Weeks run from Sunday to Saturday, and your expected week of childbirth is the week, starting on a Sunday, that your due date falls in.
What if I don’t qualify for SMP?
If you are self-employed, have recently changed jobs or earn less than £129 a week, you may be able to get Maternity Allowance from Jobcentre Plus instead. Your employer must give you form SMP1 explaining why you don’t qualify.
Does my employer have to pay more than SMP?
No. SMP is the legal minimum. Many employers pay enhanced maternity pay, such as full pay for a number of weeks. Check your contract or staff handbook. Enhanced pay usually includes SMP rather than being added on top.